Quarterlytics / Healthcare / Biotechnology / Seres Therapeutics, Inc.

Seres Therapeutics, Inc.

mcrb · NASDAQ Healthcare
Claim this profile
Ticker mcrb
Exchange NASDAQ
Sector Healthcare
Industry Biotechnology
Employees 103
← All annual reports
FY2023 Annual Report · Seres Therapeutics, Inc.
Sign in to download
Loading PDF…
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 10-K

(Mark One)

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

For the fiscal year ended December 31, 2023  

OR

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

For the transition period from            to  

Commission File Number: 001-37465

le

Seres Therapeutics, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Delaware
(State or Other Jurisdiction of
Incorporation or Organization)

101 Cambridgepark Drive
Cambridge, Massachusetts
(Address of Principal Executive Offices)

27-4326290
(IRS Employer
Identification No.)

02140
(Zip Code)

(617) 945-9626

(Registrant’s Telephone Number, Including Area Code)
Securities registered pursuant to Section 12(b) of the Act:

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

Trading Symbol(s)
MCRB

  Name of each exchange on which registered

The Nasdaq Global Select Market

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes  ☐    No  ☒ 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes  ☐    No  ☒
Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months 

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  ☒    No  ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this 

chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).    Yes  ☒    No  ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See 

the definitions of the "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 has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under 

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

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an 

error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s 

executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).    Yes  ☐    No  ☒
The aggregate market value of the voting and non-voting common stock held by non-affiliates of the registrant based on the closing price of the registrant’s common stock as reported on 

the Nasdaq Global Select Market on June 30, 2023, was $463,030,964. Solely for purposes of this disclosure, shares of common stock held by executive officers, directors and certain 
stockholders of the registrant as of such date have been excluded because such holders may be deemed to be affiliates.

As of March 1, 2024 there were 151,009,462 shares of the registrant’s common stock, par value $0.001 per share, outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Portions of the registrant’s definitive Proxy Statement relating to its 2024 Annual Meeting of Stockholders to be filed with the SEC within 120 days after the end of the fiscal year ended 

December 31, 2023 are incorporated herein by reference in Part III.

 
 
 
PART I.
Item 1.
Item 1A.
Item 1B.
Item 1C.
Item 2.
Item 3.
Item 4.

PART II.
Item 5.

Item 6.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.
Item 9C.

PART III.
Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV.
Item 15.
Item 16.

SIGNATURES

TABLE OF CONTENTS

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

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

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

  Exhibits and Financial Statement Schedules
  Form 10-K Summary

2

Page

5
32
70
70
71
71
71

72
72
73
93
93
93
93
93
94

95
98
98
98
98

99
101

102

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains forward-looking statements. We intend such forward-looking statements to be covered by the safe 

harbor provisions for forward-looking statements contained in Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities 
Exchange Act of 1934, as amended. All statements other than statements of historical facts contained in this Annual Report on Form 10-K, including 
without limitation statements regarding our future results of operations and financial position, business strategy, prospective products, product approvals, 
research and development costs, timing and likelihood of success, manufacturing activities and related timing, expected benefits of our restructuring 
initiative and cost saving measures, commercialization efforts and related timing, our ability to continue as a going concern, plans and objectives of 
management for future operations and future results of anticipated products, are forward-looking statements. These statements involve known and unknown 
risks, uncertainties and other important factors that may cause our actual results, performance or achievements to be materially different from any future 
results, performance or achievements expressed or implied by the forward-looking statements.

In some cases, you can identify forward-looking statements by terms such as “may,” “will,” “should,” “expect,” “plan,” “anticipate,” “could,” 
“intend,” “target,” “project,” “contemplate,” “believe,” “estimate,” “predict,” “potential” or “continue” or the negative of these terms or other similar 
expressions. The forward-looking statements in this Annual Report on Form 10-K are only predictions. We have based these forward-looking statements 
largely on our current expectations and projections about future events and financial trends that we believe may affect our business, financial condition and 
results of operations. These forward-looking statements speak only as of the date of this report and are subject to a number of important factors that could 
cause actual results to differ materially from those in the forward-looking statements, including the risks, uncertainties and assumptions described under the 
sections in this report titled “Summary Risk Factors,” “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of 
Operations” and elsewhere in this Annual Report on Form 10-K.

Moreover, we operate in an evolving environment. New risk factors and uncertainties may emerge from time to time, and it is not possible for 

management to predict all risk factors and uncertainties. 

You should read this Annual Report on Form 10-K and the documents that we reference in this Annual Report on Form 10-K completely and with 

the understanding that our actual future results may be materially different from what we expect. We qualify all of our forward-looking statements by these 
cautionary statements. Except as required by applicable law, we do not plan to publicly update or revise any forward-looking statements contained herein, 
whether as a result of any new information, future events, changed circumstances or otherwise.

TRADEMARKS, SERVICE MARKS AND TRADENAMES

We have proprietary rights to trademarks used in this Annual Report on Form 10-K, which are important to our business and many of which are 
registered under applicable intellectual property laws. Solely for convenience, the trademarks, service marks, logos and trade names referred to in this 
Annual Report on Form 10-K are without the ® and ™ symbols, but such references are not intended to indicate, in any way, that we will not assert, to the 
fullest extent under applicable law, our rights to these trademarks, service marks and trade names. This Annual Report on Form 10-K contains additional 
trademarks, service marks and trade names of others, which are the property of their respective owners. All trademarks, service marks and trade names 
appearing in this Annual Report on Form 10-K are, to our knowledge, the property of their respective owners. We do not intend our use or display of other 
companies’ trademarks, service marks, copyrights or trade names to imply a relationship with, or endorsement or sponsorship of us by, any other 
companies.

SUMMARY RISK FACTORS

Our business is subject to numerous risks and uncertainties, including those described in Part I, Item 1A. “Risk Factors” in this Annual Report on 
Form 10-K. You should carefully consider these risks and uncertainties when investing in our common stock. The principal risks and uncertainties affecting 
our business include the following:

• We may be unable to realize the expected benefits from our restructuring and other cost reduction efforts.

• We are a commercial-stage company and have incurred significant losses since our inception. We expect to incur losses for the foreseeable future 

and may never achieve or maintain profitability.

• We have identified conditions and events that raise substantial doubt regarding our ability to continue as a going concern.

• We will need additional funding in order to complete development of our product candidates and commercialize VOWST and our product 

candidates, if approved. If we are unable to raise capital when needed, we could be forced to delay, reduce or eliminate our product development 
programs or commercialization efforts.

• We depend heavily on the commercial success of VOWST, which was only recently approved for marketing by the FDA and launched in the 

United States. There is no assurance that our commercialization efforts or those of our collaborators will be successful or that we will be able to 
generate collaboration profit at the levels or within the timing we expect.

3

 
 
 
•

•

•

•

•

•

•

Our limited operating history may make it difficult to evaluate the success of our business to date and to assess our future viability.

Other than VOWST, we are early in our development efforts of our product candidates and may not be successful in our efforts to use our 
microbiome therapeutics platform to build a pipeline of product candidates and develop additional marketable drugs. 

VOWST and our product candidates are based on microbiome therapeutics, which is a novel approach to therapeutic intervention.

Clinical drug development involves a risky, lengthy and expensive process, with an uncertain outcome. We may incur additional costs or 
experience delays in completing, or ultimately be unable to complete, the development and commercialization of our product candidates.

Delays or difficulties in the enrollment of patients in clinical trials, could result in our receipt of necessary regulatory approvals being delayed or 
prevented.

If we are not able to obtain, or if there are delays in obtaining, required regulatory approvals, we or our collaborators will not be able to 
commercialize our product candidates or will not be able to do so as soon as anticipated, and our ability to generate revenue will be materially 
impaired. Additionally, failure to obtain marketing approval in international jurisdictions would prevent our product candidates from being 
marketed abroad.

The collaboration and license agreements with Société des Produits Nestlé S.A., successor in interest to Nestec Ltd., and NHSc Rx License 
GmbH, successor in interest to NHSc Pharma Partners (collectively, and together with their affiliates and subsidiaries, Nestlé) are important to 
our business. If we or Nestlé fail to adequately perform under these agreements, or if we or Nestlé terminate the agreements, the development 
and commercialization of our CDI and IBD product candidates could be delayed or terminated and our business would be adversely affected.

• We rely, and expect to continue to rely, on third parties to conduct our clinical trials, and those third parties may not perform satisfactorily, 

including failing to meet deadlines for the completion of such trials.

• We rely on third parties for certain aspects of the manufacture of our product and product candidates and expect to continue to do so for the 
foreseeable future. This reliance on third parties increases the risk that we will not have sufficient quantities of our product and product 
candidates or that such quantities may not be available at an acceptable cost, which could delay, prevent or impair our development or 
commercialization efforts.

•

Even though VOWST has received FDA approval and even if any of our product candidates receive marketing approval, VOWST and such 
product candidates may fail to achieve the degree of market acceptance by physicians, patients, hospitals, third-party payors and others in the 
medical community necessary for commercial success.

• We face substantial competition, which may result in others discovering, developing or commercializing competing products before or more 

successfully than we do.

•

•

If we are unable to adequately protect our proprietary technology or obtain and maintain issued patents that are sufficient to protect our product 
or product candidates, others could compete against us more directly, which would have a material adverse impact on our business, results of 
operations, financial condition and prospects.

Our future success depends on our ability to retain key executives and to attract, retain and motivate qualified personnel.

4

 
Item 1. Business

PART I

Overview

We are a commercial-stage microbiome therapeutics company focused on the development and commercialization of a novel class of biological 
drugs, which are designed to treat disease by modulating the microbiome to restore health by repairing the function of a disrupted microbiome to a non-
disease state. Our first drug, VOWST™ (fecal microbiota spores, live-brpk), formerly called SER-109, was approved by the U.S. Food and Drug 
Administration, or FDA, on April 26, 2023, to prevent recurrence of Clostridioides difficile infection, or CDI, in patients 18 or older following antibacterial 
treatment for recurrent CDI. Our drug discovery and development pipeline includes other pre-clinical and clinical-stage assets. VOWST and our 
microbiome therapeutic candidates are consortia of bacteria designed to optimize specific, targeted pharmacological properties, and are formulated for oral 
delivery. We maintain a differentiated microbiome therapeutics drug discovery and development platform that includes good manufacturing practices, or 
GMP, manufacturing capabilities for this novel drug modality.  

Our highest priority is the commercialization of VOWST in the United States, the first orally administered microbiome therapeutic approved by the 

FDA. We launched VOWST in the United States with our collaborator, Nestlé Health Science, or Nestlé, in June 2023.   

We are also designing microbiome therapeutics optimized to decolonize pathogens and to modulate host function to both reduce and prevent 
infections and induce immune tolerance. We believe that the scientific and clinical data from our SER-109 program validate this novel approach, which we 
refer to as Infection Protection. We believe the Infection Protection approach may be replicable across different bacterial pathogens to develop microbiome 
therapeutics with the potential to protect a range of medically compromised patients from infections, including pathogens that harbor antimicrobial 
resistance, or AMR. 

In addition, we are evaluating SER-155 in a Phase 1b study in patients undergoing allogeneic hematopoietic stem cell transplantation, or allo-HSCT, 

to prevent enteric-derived infections and resulting blood stream infections, as well as induce immune tolerance responses to reduce the incidence of graft-
versus-host disease, or GvHD. In May 2023, we announced the Phase 1b cohort 1 results. Gastrointestinal microbiome data from the first 100 days of SER-
155 Phase 1b open-label study cohort 1 showed the successful engraftment of SER-155 bacterial strains, and a substantial reduction in the cumulative 
incidence of pathogen domination as compared to a reference cohort of patients, a biomarker associated with the risk of serious enteric infections and 
resulting bloodstream infections, as well as GvHD in this patient population. The tolerability profile observed was favorable, with no serious adverse 
events attributed to SER-155 administration. In December 2023, we received Fast Track Designation for SER-155 to reduce the risk of infection and GvHD 
in patients undergoing allo-HSCT. Enrollment in the placebo-controlled cohort 2 portion of the study is ongoing, and the cohort 2 data readout is 
anticipated in the third quarter of 2024.

We have progressed additional preclinical stage programs to evaluate whether microbiome therapeutics may reduce the incidence of infection in 

indications such as chronic liver disease, cancer neutropenia, solid organ transplant, and AMR infections more broadly in high-risk settings such as 
intensive care units. Additional efforts in the early-stage portfolio are focused on the SER-301 program in irritable bowel disease, or IBD, and 
programmatic objectives that are supported through a partnership with the Crohn’s and Colitis Foundation, or CCF. These efforts aim to (i) confirm the 
functional phenotype and inflammatory state of patient subpopulations observed in our prior ulcerative colitis, or UC, clinical trials, and (ii) prioritize 
inflammatory targets and evaluate the potential to utilize biomarker-based patient selection and stratification for future studies. In addition, we continue to 
leverage microbiome pharmacokinetic and pharmacodynamic data from across our clinical and preclinical portfolios, using our reverse translational 
microbiome therapeutic development platform to prioritize future drug targets and to identify opportunities for combination therapies across various 
indications, including inflammatory and immune diseases, cancer, and metabolic diseases.

We have built and deploy a reverse translational platform and knowledge base for the discovery and development of microbiome therapeutics, and 
maintain extensive proprietary know-how that may be used to support future research and development efforts. This platform incorporates high-resolution 
analysis of human clinical data to identify microbiome biomarkers associated with disease and non-disease states; preclinical screening using human cell-
based assays and in vitro/ex vivo and in vivo disease models customized for microbiome therapeutics; and microbiological capabilities and a strain library 
that spans broad biological and functional breadth. This platform and knowledge base enables both identification of specific microbes and microbial 
metabolites/peptides that are associated with disease and the design of therapeutic consortia of bacteria optimized for specific pharmacological properties. 
In addition, we own a valuable intellectual property estate related to the development and manufacture of microbiome therapeutics.

5

 
In November 2023, we announced a restructuring plan, or the Restructuring Plan, to prioritize the commercialization of VOWST and the completion 
of the SER-155 Phase 1b study, while reducing costs and supporting longer-term business sustainability.  The Restructuring Plan included (i) a reduction of 
our workforce by approximately 41% across the organization, resulting in the elimination of approximately 160 positions; (ii) significantly scaling back all 
non-partnered research and development activities other than the completion of the SER-155 Phase 1b study; and (iii) reducing general and administrative 
expenses, including consolidating office space. The Restructuring Plan was substantially implemented around the end of fiscal 2023. In connection with the 
Restructuring Plan, for the year ended December 31, 2023, we incurred approximately $5.6 million in restructuring costs, primarily related to the workforce
reduction, of which $5.3 million are expected to result in cash expenditures, and the remaining $0.3 million relates to stock-based compensation expense 
associated with the acceleration of unvested equity awards. These costs were incurred in the fourth quarter of 2023. See Note 13, Restructuring, to our 
audited consolidated financial statements included elsewhere in this Annual Report. We expect to achieve annual cash savings of approximately $75.0 
million to $85.0 million in 2024, of which approximately $35.0 million is expected to result from the reduction in workforce, and which excludes any one-
time charges primarily associated with the workforce reduction.

We have assembled a world class group of scientists, clinicians, directors and investors, who have established our leadership in the field of 

microbiome therapeutics. We were co-founded by Drs. Noubar Afeyan, David Berry and Geoffrey von Maltzahn of Flagship Pioneering. Through Flagship 
Pioneering’s contribution of foundational scientific concepts and intellectual property, assembly of our management team and critical early-stage support, 
we launched as the first company focused on the ecological nature of the microbiome. Led by Eric Shaff, our President and Chief Executive Officer, our 
experienced management team possesses core capabilities and know-how in microbiome therapeutics, drug development, commercialization, chemistry, 
manufacturing and controls, or CMC, public company management and finance. 

Our goal is to remain the leading biopharmaceutical company developing and commercializing microbiome therapeutics to address significant 

unmet medical needs. We intend to focus in the near term on the commercialization of VOWST in the United States and the completion of the SER-155 
Phase 1b study. Additionally, we continue to advance our differentiated microbiome drug discovery, development and manufacturing platforms and 
capabilities.  

Our Strategy

Advancing our Programs

•

•

•

Supporting the commercialization of VOWST in the United States. VOWST was approved by the FDA in April 2023 and is the first and 
only orally administered microbiome therapeutic to prevent the recurrence of CDI in patients 18 or older following antibacterial treatment for 
recurrent CDI. In close collaboration with Nestlé, we have scaled our healthcare provider education efforts, worked to create a positive 
customer experience with faster and higher conversion of enrollments to new patient starts, and continued to establish payer coverage. Since 
the FDA approval of VOWST, Nestlé commercial customer facing field teams have been promoting VOWST and generating healthcare 
provider demand, including significant presence at both IDWeek and the American College of Gastroenterology, or ACG, meetings in 
October 2023. Nestlé’s 170 field sales representatives promoting VOWST are divided into two teams, comprised of 150 gastroenterology 
representatives and 20 hospital/infectious disease representatives. In addition, the production of VOWST commercial supply enabled a strong 
commercial launch within weeks of FDA approval and we continue to make progress expanding commercial-scale production of VOWST to 
prepare for anticipated future market demand.  

Completing the SER-155 Phase 1b study and maximizing the opportunity in Infection Protection. We believe that the scientific and clinical 
data from our SER-109 program validate our Infection Protection approach of using microbiome therapeutics to decolonize pathogens and 
modulate host function to reduce and prevent infections. Infection Protection may be replicable across different bacterial pathogens to 
develop microbiome therapeutics with the potential to protect a range of medically compromised patients from infections. We are evaluating 
SER-155 in a Phase 1b study in patients receiving allo-HSCT in an effort to reduce incidences of gastrointestinal infections, resulting 
bloodstream infections and GvHD. In December 2023, we received Fast Track Designation for SER-155 to reduce the risk of infection and 
GvHD in patients undergoing allo-HSCT. Enrollment in the placebo-controlled cohort 2 portion of the study is ongoing, and the cohort 2 data 
readout is anticipated in the third quarter of 2024.  

Advance research and development activities supported by partnerships. Data from our SER-287 Phase 2b study and the first cohort of 
subjects from our SER-301 Phase 1b study in patients with mild-to-moderate UC suggest that the pharmacodynamic effects observed for 
SER-287 and SER-301 were greater in a subset of patients with IBD. Based on these results, we continue to advance research and 
development activities supported by partnerships to evaluate the potential to utilize biomarker-based patient selection and stratification in 
future clinical development efforts in IBD. In October 2023, we were awarded a $500,000 grant from the Crohn’s & Colitis Foundation to 
leverage our clinical results and biological mechanism insights to functionally characterize subpopulations and to define associated 
biomarkers for IBD patient selection and stratification of patients where the gastrointestinal microbiome plays an active role in 

6

 
inflammation and could be modified to reduce colitis. Our preclinical studies conducted to date, have recapitulated the patient subpopulation 
observations from the previously run trials and progressed associated biomarker delineation.

Advancing Our Capabilities

•

•

Leveraging our leading reverse translational microbiome therapeutics platform to develop additional innovative and novel microbiome 
therapeutics across a range of serious medical conditions with high unmet need including infectious and inflammatory disease and 
disease associated with modulation of host immunity. We believe that the combination of experience, proprietary data and proprietary know-
how related to the microbiome, the functional properties of microbial species and strains, microbe-host interactions, the cultivation of 
microbial strains, and microbiome-specific functional screens and analytics provides us a competitive advantage in the design and 
development of microbiome therapeutics. Our platform enables us to build upon our existing and growing clinical experience to rationally 
design treatments for acute and complex chronic diseases. We intend to leverage this advantage to develop additional innovative microbiome 
therapeutics.

Developing manufacturing capabilities sufficient to support commercialization of any approved microbiome therapeutic candidates. 
Microbiome therapeutic manufacturing requires capabilities that are distinct from other biologic drugs. We have made strategic investments 
in manufacturing capabilities to help ensure that we maintain control of our know-how and also because we believe these capabilities will be 
necessary and highly advantageous for the development of future microbiome therapeutic candidates. Our bioprocess and manufacturing 
personnel are focused on creating a platform of manufacturing expertise that will set the stage for further advances in the emerging field of 
microbiome therapeutics.

Our Microbiome Therapeutics Platform 

We have developed the leading reverse translational microbiome therapeutics platform and knowledge base which we believe enables us to apply 
our capabilities to efficiently identify, manufacture and develop novel microbiome therapeutics for serious human diseases. We use a reverse translational 
discovery platform that incorporates analysis of microbiome biomarkers from human clinical data and preclinical assessments using human cell-based 
assays and in vitro/ex vivo and in vivo disease models. Specifically, we start with data sets from healthy subjects and subjects with disease, or being treated 
for a disease, to delineate at high-resolution the profile of the microbiome (composition and function) and the physiological state of subjects to identify 
specific microbiome and host signatures that associate with disease or the onset of disease. These in-human insights on how different microbe species and 
strains and microbe-associated metabolites, genes, or peptides are associated with disease along with how these microbes and metabolites directly or 
indirectly modulate disease-relevant functional pathways in the host are leveraged in preclinical drug design and development. 

Our discovery process begins with human data derived from clinical trials and cohort studies, which we use as a basis for target identification and 

the design of our microbiome therapeutic candidates. We compare healthy, normal colonic microbiomes to those in an unhealthy disrupted or disease state, 
revealing the ecological, compositional and functional differences between various states of disease and during the transition from health to disease or vice 
versa. Specifically, we utilize clinical data sets combined with advanced data sciences and microbiome analytics to identify microbiome signatures of 
disease at the resolution of specific species and strains, metabolites, or genes that are associated with disease states. These microbiome biomarkers are 
associated with host signatures and biomarkers of disease to identify drug targets for our microbiome therapeutics. Our clinical data from the VOWST 
(developed as SER-109), SER-301, and SER-155 programs, and microbiome data generated with external collaborators, serve to instruct us on how the 
introduction of certain keystone microbes have the potential to restructure the microbiome and modulate the metabolic state of the gut to shift it to a non-
disease state. 

We have developed a proprietary functionally characterized strain library and a suite of assays and screens, bioinformatics and computational tools, 
and databases, which facilitate our insights into the human microbiome. We have established proprietary, curated, reference databases and algorithms that: 
(i) integrate high-resolution genomic, metagenomic, metabolomic, and transcriptomic data sets, and data from in vitro and human cell-based assays, and in 
vitro/ex vivo and in vivo disease models, and (ii) enable us to track changes in the microbiome at the level of microbial species and individual strains and 
associate these changes with changes in the metabolic state of the gut and host physiology. Our analytics can integrate gene profiling and metabolomics 
data (the small molecules made by the microbiome) with genomic data (the collection of microbes defined by sequencing) to delineate microbiome 
biomarkers (the specific species or strains and functional pathways) that contribute to the state of disease or health. Further, we have established de novo 
analytics for pharmacokinetic and pharmacodynamic assessments of microbiome therapeutics.  Additionally, leveraging all of these data we have curated 
and continue to build a database that links and associates: (i) functional properties of microbial species/strains, (ii) functional pathways in hosts that can be 
modulated by the microbiome, (iii) the association of functional pathways to disease, and (iv) the association of existing non-microbiome drugs to the 
functional pathways. This continually growing database can be mined to inform drug design and disease area and patient population prioritization.

7

 
Our proprietary strain library of bacterial isolates from healthy donors and patients enables us to translate microbiome biomarker insights into 

defined consortia of bacteria. The strain library contains bacterial species isolated from individuals that are either healthy or that have a disease. We have 
developed extensive isolation and cultivation know-how. The strain library contains a majority of the Human Microbiome Project’s “most wanted” and 
many novel species we do not believe are described in other databases or the scientific literature. The functional properties of strains are characterized 
using proprietary in vitro and ex vivo human cell-based assays as well as full-genome sequences and genome functional annotation. Functional 
characterization of target strains includes properties such as how the bacteria interact with human colonic epithelial cells and human immune cells. We also 
seek to understand how these microbes improve the health of barrier cells in the gut and how they may impact immune responses.

We select bacteria from our library with specific predicted properties using novel algorithms for in silico functional design and optimization and 
grow the compositions in the lab to be tested both in vitro/ex vivo models as delineated above and in in vivo animal models. Our animal models include 
conventional mice, germ-free mice, and “humanized avatar” mice that possess only bacteria derived from humans; these models were developed to 
minimize confounding variables presented by model organism microbes. Data from our in vitro/ex vivo and in vivo screens are analyzed and used to 
optimize compositional designs; introducing new bacterial strains and optimizing existing strains until we identify a lead composition with the desired 
profile and that is suitable for clinical testing.

Finally, we manufacture the bacterial composition under current Good Manufacturing Practices, or cGMP, or similar foreign requirements, which 

are required by FDA and European regulators. We believe our unique manufacturing capacities position us to exploit the insights of our proprietary human 
data and the novel biology of species and strains that have not previously been used for therapeutics. We have optimized fermentation conditions to 
generate spores and enhance bacterial yields in anaerobic fermentation and have in-house capabilities to formulate both spores and live non-spore bacteria. 
Our manufacturing facility in Cambridge, Massachusetts was designed to be fit-for-purpose and is highly differentiated compared to the offerings of 
commercial contract research organizations. We have secured additional capacity, designed to our specifications, via contract manufacturing organizations, 
or CMOs, to ensure adequate supply for VOWST and other potential commercial products. We addressed quality control requirements for VOWST using 
proprietary microbiological assays to assess the identity, potency, and purity of the final product.  

Taken together, we believe our platform, spanning drug discovery, preclinical translation, and novel manufacturing and quality control approaches, 

has enabled a field leading pipeline across a range of therapeutics areas.

Disease Overview and Our Product Pipeline

We believe our microbiome therapeutic product and product candidates represent a novel approach with potential application across a broad range of 

human diseases. Our first drug, VOWST, was approved by the FDA on April 26, 2023, to prevent recurrence of CDI in patients 18 or older following 
antibacterial treatment for recurrent CDI. VOWST is the first orally administered microbiome therapeutic approved by the FDA. We launched VOWST in 
the United States with our collaborator, Nestlé, in June 2023. Building upon VOWST, we are developing novel microbiome therapeutics, such as SER-155, 
to specifically target infections and antimicrobial resistance. We are evaluating SER-155 in a Phase 1b study in allo-HSCT recipients in an effort to reduce 
incidences of gastrointestinal infections, resulting bloodstream infections and GvHD. SER-155, an oral microbiome therapeutic candidate consisting of a 
consortium of cultivated bacteria, is designed to prevent enteric-derived infections and resulting blood stream infections, as well as induce immune 
tolerance responses to reduce the incidence of GvHD in patients undergoing allo-HSCT. In December 2023, we received Fast Track Designation for SER-
155 to reduce the risk of infection and GvHD in patients undergoing allo-HSCT. Enrollment in the placebo-controlled cohort 2 portion of the study is 
ongoing, and the cohort 2 data readout is anticipated in the third quarter of 2024. 

We have progressed additional preclinical stage programs to evaluate whether microbiome therapeutics may reduce the incidence of infection in 

indications such as chronic liver disease, cancer neutropenia, solid organ transplant, and AMR infections more broadly in high-risk settings such as 
intensive care units. Additional efforts in the early-stage portfolio are focused on the SER-301 program in IBD and programmatic objectives that are 
supported through a partnership with CCF. These efforts aim to leverage our clinical results and biological mechanism insights to functionally characterize 
patient subpopulations and to define associated biomarkers for IBD patient selection and stratification of patients where the gastrointestinal microbiome 
plays an active role in inflammation and could be modified to reduce colitis. In addition, we continue to leverage microbiome pharmacokinetic and 
pharmacodynamic data from across our clinical and preclinical portfolios, using our reverse translational microbiome therapeutic development platform to 
prioritize future drug targets and opportunities for combination therapies across various indications, including inflammatory and immune diseases, cancer, 
and metabolic diseases.

CDI Overview and VOWST

Clostridioides difficile Infection 

C. difficile is a Gram-positive, toxin-producing, spore forming bacterium that may cause debilitating diarrhea in infected individuals, but can also 

lead to more severe outcomes, such as inflammation of the colon, or colitis, toxic megacolon and death. C. difficile bacteria express toxins that disrupt the 
structural architecture of cells causing leakage of fluids through the gastrointestinal, or 

8

 
GI, epithelium. The cells disrupted by these toxins eventually undergo apoptosis and die, disrupting the epithelial barrier and exposing the immune system 
to inflammatory stimuli, severe and persistent diarrhea and, in the most serious cases, death.

CDI is most often associated with the prior use of antibiotics, although age and poor immune status are important risk factors as well. Antibiotics are 

thought to decrease colonization resistance to CDI by disrupting the microbiome. Since C. difficile spores are able to survive for long periods of time 
outside the body, and because healthcare settings are often sites of significant antibiotic use, CDI is a leading cause of healthcare-associated infections in 
the United States. CDI is also a cause of morbidity and mortality among hospitalized cancer patients and bone marrow transplant patients as their immune 
systems are suppressed by cytotoxic drugs, which inhibit or prevent the functioning of cells, and they may be heavily treated with antibiotics to prevent or 
treat infections. More recently, the rise of community-acquired CDI has been recognized as a growing problem.

The Centers for Disease Control and Prevention, or CDC, has identified C. difficile as one of the top three most urgent antibiotic-resistant bacterial 
threats in the United States. It is the most common cause of hospital acquired infection in the United States, having overtaken MRSA. CDI is responsible 
for the deaths of over 20,000 Americans each year. During 2023, we estimated that there would be approximately 459,000 cases of primary CDI and 
156,000 incidences of recurrent CDI within the United States. CDI is also costly to the healthcare system. According to a study published in Clinical 
Infectious Diseases, the economic burden of CDI in 2008 in U.S. acute care facilities alone was estimated to be as much as $4.8 billion. In addition, the 
average recurrent CDI treatment cost in the U.S. is estimated to be $34 thousand per patient, comprising mostly (88%) hospital-related costs (Rodrigues 
Infect Control Hosp Epidemiol 2017). The national incidence of CDI remains high despite declining from 476,000 in 2011 to 462,000 in 2017 (Guh, New 
England Journal of Medicine 2020). Further, according to a 2014 article in the American Journal of Infection Control, from 2001 to 2010, incidence of CDI 
per 1,000 patients discharged increased from 4.5 to 8.2 with an average hospital stay of eight days. Due to suboptimal approaches to treatment, patients 
with primary CDI have an approximate 20% - 25% change of recurrent infection increasing to greater than 40% after the first recurrence (Gerding, CID 
2018; Lashner ACG 2020; Dubberke CID 2018). 

Current and developing treatment alternatives and their limitations 

Antibiotics.  According to the Infectious Disease Society of America, or IDSA, guidelines, the current standard of care for primary CDI is to treat 

with antibiotics, such as fidaxomicin or vancomycin. While fidaxomicin is indicated for the treatment of C. difficile-associated diarrhea, it does not have a 
label claim to reduce or prevent CDI recurrence. No antibiotic therapeutics are currently approved for the prevention of recurrent CDI. 

Prevention of recurrent CDI, defined as the presence of diarrhea and a positive C. difficile stool assay within two to eight weeks following the initial 

episode, is not well addressed by any of the available antibiotics. The risk of recurrent CDI increases to greater than 40% after the first recurrence. In 
extreme cases, patients may be treated continuously for years with vancomycin.

Antibiotics have two major limitations: they have no effect on the spores that germinate in a disrupted microbiome and their use can exacerbate 
microbiome disruption, resulting in increased risk of future CDI. Research in animal models has shown that antibiotic use not only eliminates many healthy 
bacteria in the GI tract, but also leads to the release of nutrients that facilitate the growth of C. difficile. Antibiotics have also been shown to change the 
ratio of primary versus secondary bile acids in the colon by killing bacteria required to metabolize bile acids. This shift to a predominance of primary bile 
acids further facilitates the growth of C. difficile, as it requires primary bile acids for germination of its spores. As a result, antibiotic use may induce a 
lasting microbiome disruption that makes it possible for C. difficile to colonize a person and then cause, or further perpetuate, disease.

Fecal microbiota transplantation.  FMT, also known as a stool transplantation, is a procedure during which donated stool, including fecal microbes, 
is typically instilled via colonoscopy into a patient with recurrent CDI. FMT presents several challenges for effective treatment of the disease. FMT has the 
potential to transmit infectious or allergenic agents between hosts, involves the transmission of hundreds of unknown strains of bacteria, fungi, viruses and 
potentially parasites from donor to subject, and is difficult to perform on a mass scale. In November 2019 the FDA held a public hearing to obtain input on 
the use of FMT to treat CDI not responsive to standard therapies. Presentations were made by the academic community and development companies 
regarding the current and future use of FMT. In January 2020, we submitted comments to the docket for the meeting that recommended: 1) increased 
scrutiny and regulation of unapproved, commercially available FMT that does not comply with IND requirements; 2) implementation of guidance for 
establishing safety of source materials for all microbiome products; and 3) safety and efficacy of all microbiome products to reduce recurrent CDI must be 
based on adequate and well controlled clinical trials including accurate assurance of diagnosis of the disease state – specifically toxin testing.

Fecal microbiota therapy.  In November 2022, the FDA approved Rebyota, the first fecal microbiota product approved by the FDA, for the 
prevention of recurrence of CDI in individuals 18 years of age and older following antibiotic treatment for recurrent CDI. Rebyota is administered rectally 
and is prepared from stool sourced from qualified donors. The stool is tested for a panel of transmissible pathogens. We believe our CMC process is 
differentiated by additional processes to inactivate and clear potential adventitious agents to help ensure product safety.  

9

 
Antibodies. Bezlotoxumab a fully human monoclonal antibody directed against C. difficile toxin B was approved in the United States in October 

2016 and in Europe in 2017 for the treatment of CDI. According to Phase 3 studies, the antibody demonstrated 10% absolute risk reduction in preventing 
recurrence of CDI. Antibodies bind toxins to alleviate the symptoms of CDI, but they do not address the underlying disruption of the microbiome, which 
we believe is the cause of recurrent CDI. Bezlotoxumab requires intravenous infusion. 

VOWST 

VOWST (developed as SER-109) was approved by the FDA on April 26, 2023, to prevent recurrence of CDI in individuals 18 years of age or older 

following antibacterial treatment for recurrent CDI. VOWST is the first FDA-approved orally administered microbiome therapeutic, and consists of a 
consortium of purified Firmicutes spores designed to prevent recurrent CDI in patients with a history of CDI by modulating the microbiome to a state that 
resists C. difficile germination and growth. The VOWST manufacturing purification process is designed to remove unwanted microbes in an effort to 
reduce the risk of pathogen transmission beyond donor screening alone. We estimated that there were approximately 156,000 recurrent CDI cases in the 
United States during 2023.

Phase 1b/2 clinical study 

The Phase 1b/2 clinical study was an open-label, single arm, descending-dose study that enrolled 30 patients with recurrent CDI. All enrolled 
patients received standard-of-care antibiotic treatment, followed by oral administration of SER-109. Of the 30 study patients, 26 (87%) achieved the 
primary endpoint of absence of CDI (defined in this study as more than three unformed bowel movements in a 24-hour period with laboratory confirmation 
of a positive C. difficile stool test) up to eight weeks following dosing. Three of the four patients who did not meet the primary endpoint were determined 
by their primary investigator to be recovering from CDI, and all symptoms resolved without further therapeutic intervention or antibiotics. In total, 29 of 30 
patients (97%) achieved the clinical cure rate, which we defined as the absence of CDI requiring antibiotic treatment during the eight-week period after 
SER-109 dosing. SER-109 was well tolerated in the study, with the most common adverse events being mild to moderate gastrointestinal symptoms. No 
drug related serious adverse events were observed.

Phase 2 clinical study 

The Phase 2 clinical study was a randomized, double-blinded, placebo-controlled, parallel-group two arm trial that enrolled a total of 89 patients 

with a history of multiply-recurrent CDI, defined as 3 or more CDI episodes within 9 months. SER-109 was administered orally following the completion 
of antibiotic treatment for CDI. The predefined study primary efficacy endpoint was the relative risk of CDI recurrence up to 8 weeks after treatment with 
SER-109 compared to treatment with placebo. CDI recurrence was defined as diarrhea for 2 or more consecutive days, a positive CDI test, and the 
requirement for antibiotic treatment. Based on 8-week data, CDI recurrence occurred in 44% of subjects (26 of 59) who received SER-109, compared to 
53% of subjects (16 of 30) who received placebo. The relative risk of CDI recurrence for the placebo population compared to the SER-109 population was 
not statistically significant. The most commonly reported AEs in both the SER-109 and placebo arms were in the GI category, and were diarrhea, 
abdominal pain, flatulence, and nausea. No drug-related SAEs were observed. 

Analysis of Phase 1b/2 and Phase 2 clinical study results

 In our Phase 2 clinical study, the study’s primary endpoint of reducing the relative risk of CDI recurrence at up to 8 weeks after treatment was not 

achieved. In order to understand the difference in outcome between Phase 1b/2 and Phase 2 clinical studies, we conducted an analysis of the available 
clinical, microbiome and CMC data. We identified key factors that potentially explain the Phase 2 clinical study results, including issues related to both the 
accurate diagnosis of C. difficile recurrent infection, and potential suboptimal dosing of subjects in the trial. 

The key factors include:

•

•

•

•

The diagnostic test for entry may not have differentiated subjects with active CDI disease from those with other disease but who had C. 
difficile carriage (e.g., irritable bowel disease);

The diagnostic test for CDI recurrence during the study (the primary endpoint) overestimated recurrences, as PCR was the most common test 
performed;

The safety profile of SER-109, which may include diarrhea in the first week following dosing, led to SER-109 subjects presenting for 
evaluation of recurrence at a time when they were likely to be colonized with C. difficile leading to mistaken diagnosis of recurrent CDI; and 

The dose and dosing regimen used in the study may not have been optimal in the Phase 2 clinical study based upon an assessment of the 
microbiome response using whole metagenomics shotgun sequencing.

From our reanalysis of the phase 1b/2 and 2 trials, we learned that there is a dose-dependent response governing early SER-109 pharmacokinetics, 

with increased engraftment associated with successful CDI resolution through 8 weeks. In the Phase 2 trial, SER-109 was dosed at 1 × 108 spores based on 
equivalent clinical outcomes and week 8 engraftment measures observed between the phase 1 dosing cohorts. However, our integrated analysis of both 
trials revealed that (1) engraftment kinetics at week 1 were of greater 

10

 
importance for reducing rCDI than later time points, (2) week 1 engraftment was highly variable in Phase 2 subjects, and (3) rapid engraftment was 
dependent on dose, which was clearly suboptimal in the Phase 2 trial (McGovern, 2020; Young, 2020). We hypothesized that rapid engraftment of a 
microbiome therapeutic may be critical to efficacy since CDI recurrence usually occurs within 1–3 weeks of antibiotic discontinuation, the “window of 
vulnerability”; consistent with this hypothesis, in the Phase 2 trial, greater engraftment of SER-109 species at week 1 was correlated with reduced CDI 
rates. This correlation was not previously appreciated due to the use of lower resolution 16S rRNA gene amplicon–based methods used in the Phase 1b/2 
study for determining drug engraftment (Khanna, 2016).

Phase 3 clinical study design 

In the Phase 3 ECOSPOR III clinical study of SER-109, patients with multiply recurrent CDI were randomized 1:1 between SER-109 and placebo. 
Diagnosis of CDI for both study entry and for endpoint analysis utilized a C. difficile cytotoxin assay, compared to the Phase 2 clinical study, where most 
patients were diagnosed by PCR. Patients in the SER-109 arm received a total SER-109 dose, administered over three days, approximately 10-fold higher 
than the dose used in the Phase 2 clinical study to drive rapid engraftment of SER-109 bacteria in treated patients. The study evaluated patients for 24 
weeks and the primary endpoint was to compare the C. difficile recurrence rate in subjects who receive SER-109 verses placebo at up to eight weeks after 
dosing.  CDI recurrence is defined as diarrhea (>3 unformed bowel movements/day for 2 or more consecutive days), a positive CDI toxin test, and the 
decision by the primary investigator that antibiotic treatment is warranted. The study was conducted at approximately 100 sites in the United States and 
Canada.  

Phase 3 clinical study results

The study enrolled 182 patients with multiply recurrent CDI.  ECOSPOR III data demonstrated that the study achieved its primary endpoint where 

SER-109 was superior to placebo in reducing CDI recurrence at eight weeks, reflecting a recurrence-free rate of approximately 88% at eight weeks post-
treatment. SER-109 resulted in a 27% absolute reduction of recurrence of CDI compared to placebo at eight weeks post-treatment, which is a relative risk 
reduction of 68%. The rate of recurrence at 12 weeks in the SER-109 arm was 18.0%, compared to a rate of 46.2% in the placebo arm, representing an 
absolute risk reduction of 28% (relative risk 0.40; 95% CI 0.24-0.65), and thereby consistent with the results seen at eight weeks. The efficacy results 
remained durable through 24 weeks of follow-up, as SER-109 was observed to significantly reduced recurrence rates compared to placebo over 24 weeks, 
21.3% vs. 47.3%, respectively. These data were published in the New England Journal of Medicine in January 2022 and in the Journal of the American 
Medical Association in October 2022.

Overall incidence of patients who experienced treatment-emergent adverse events, or TEAEs, was 92.2% for SER-109 and 91.3% for placebo.  
SER-109 had no serious treatment-related adverse events. The most commonly observed TEAEs were gastrointestinal disorders, the majority of which 
were mild to moderate in nature.

The study also examined the pharmacokinetics (i.e., drug bacterial species engraftment) and pharmacodynamics (i.e., metabolic changes) following 

SER-109 dosing. The data demonstrate that SER-109 administration resulted in the rapid and durable engraftment of SER-109-derived bacterial species 
into the gastrointestinal tract as soon as one week following dosing, and that this engraftment was maintained at subsequent timepoints evaluated, including 
at the eight-week timepoint corresponding to the study’s primary endpoint and the 24-week safety follow-up timepoint. The presence of SER-109 bacterial 
species was significantly greater (p<0.001) in SER-109 treated patients than in placebo patients at all timepoints evaluated. Significant differences were 
maintained in predefined subpopulation analyses of age and antibiotic use. We utilized advanced microbiome biomarker analytics and proprietary genomic 
reference datasets to identify, at a resolution of bacterial species, the gastrointestinal microbiome signatures associated with SER-109 engraftment.

SER-109 administration also resulted in modulation of the gastrointestinal metabolic landscape. Notably, data demonstrated a significant decrease in 

primary bile acids (p=0.038) and an increase in secondary bile acids (p<0.001) by one-week post-dosing; significant differences were maintained through 
week eight for secondary bile acids. Notably, SER-109 subjects had less variance across subjects in bile acid response than placebo subjects. Observations 
for both primary and secondary bile acids were maintained in predefined subpopulation analyses of age and antibiotic use. All microbiome analyses were 
conducted according to the treatment subjects actually received. Published research as well as preclinical studies have demonstrated that primary bile acids 
support germination of C. difficile spores that are the source of disease recurrence. In contrast, secondary bile acids have been reported to inhibit 
germination and the growth of C. difficile (Theriot and Young, Annu. Rev. Microbiol. 2015).

ECOSPOR IV was an open-label single-arm study evaluating SER-109 in 263 adult subjects with recurrent CDI. The safety results observed in 
ECOSPOR IV through 24 weeks showed that SER-109 was well tolerated, consistent with the safety profile observed in the prior completed Phase 3 study, 
ECOSPOR III. The ECOSPOR IV study results contributed to the SER-109 safety database and supported product approval. These data were published in 
the JAMA Network Open in February 2023. 

Sales and Marketing

In July 2021, we entered into an agreement with NHSc Pharma Partners, succeeded by NHSc Rx License GmbH, or, together with Société des 

Produits Nestlé S.A, Nestlé, to jointly commercialize VOWST in the United States and Canada. Under the terms of 

11

 
the agreement, Nestlé assumed the role of lead commercialization party. We received an upfront license payment of $175 million in July 2021 and an 
additional $125 million in May 2023 following FDA approval of VOWST. The agreement also includes sales target milestones which, if achieved, could 
total up to $225 million. We were responsible for development and pre-commercialization costs in the United States. Following first commercial sale of 
VOWST, which occurred on June 2, 2023, we are entitled to share equally in its commercial profits and losses. 

During the year ended December 31, 2023, Nestlé reported 1,284 VOWST units sold and $19.6 million in net sales, reflecting an estimated gross-to-

net reduction of 13%, primarily due to returns reserve, prompt payment discounts, statutory discounts and rebates, and commercial rebates. The total 
collaboration loss for the year ended December 31, 2023 was $37.7 million. We record our 50% share of the collaboration loss, which includes commercial 
and medical affairs expenses incurred by us, on a net basis. Accordingly for the year ended December 31, 2023, our share of the VOWST net loss was 
$18.9 million.

As part of the commercialization of VOWST, we are closely monitoring the launch and focusing on a number of quantitative metrics. VOWST 

became commercially available in early June 2023. Broad demand for VOWST has been observed across both recurrent patients and healthcare providers 
since June 2023 (metrics noted below are based on data provided by Nestlé through December 31, 2023): 

•

•

•

•

Fourth quarter completed prescription enrollment forms received for VOWST were 1,322; of those 1,082 resulted in new patient starts by 
year-end 2023;

From launch through year-end 2023, there were 2,833 completed prescription enrollment forms received for VOWST; of those 2,015 resulted 
in new patient starts by year-end 2023; 

In 2023, prescription enrollment forms were submitted by approximately 1,330 unique healthcare providers, or HCPs, since launch, with 
approximately 65% from gastroenterology and the remainder from other specialties; approximately 340 HCPs have prescribed VOWST to 
more than one patient; and

VOWST demand has been observed across the recurrent CDI patient pool, including first recurrence, which is the largest recurrent CDI 
patient segment.

In close collaboration with Nestlé, we have scaled our HCP education efforts, worked to create a positive customer experience with faster and higher 

conversion of enrollments to new patient starts, and continued to establish payer coverage. Since the FDA approval of VOWST, Nestlé commercial 
customer facing field teams have been promoting VOWST and generating healthcare provider demand, including significant presence at both IDWeek and 
the American College of Gastroenterology, or ACG, meetings in October 2023.  IDWeek and ACG are two of the largest infectious disease and 
gastroenterology conferences.  Nestlé’s 170 field sales representatives promoting VOWST are divided into two teams, comprised of 150 gastroenterology 
representatives and 20 hospital/infectious disease representatives. 

The VOWST Voyage Support Program, or VOWST Voyage, was launched upon VOWST FDA approval to provide treatment and financial support 

for eligible patients. The VOWST Voyage staff work with healthcare providers and patients to convert patient enrollments into new patient starts and 
provide a robust high-touch customer experience. 

Nestlé’s payer field team continues to engage payers to build coverage, which would enable eligible patients to have access to VOWST as quickly 
and efficiently as possible. The team has been reinforcing what we believe to be a compelling value proposition for VOWST and is actively engaged with 
the three largest pharmacy benefit managers. In 2023, payers issued policies for VOWST coverage across plans representing 80% commercial and 54% 
Medicare Part D covered lives. Approximately 56% of the 1,082 fourth quarter new patient starts are being reimbursed through the patient's drug benefit.

We are investing in patient financial assistance to increase access to VOWST for patients with affordability challenges due to co-pays or other cost 
sharing requirements imposed on them by their insurer after the prescription has been approved.  We believe that providing this type of patient access early 
on will contribute to a positive patient and provider experience, thus increasing demand over time. In terms of free drug utilization, we saw approximately 
46% of 2023 new patient starts dispensed via our free drug programs, mostly for Medicare patients. We expect utilization of these programs to drop when 
the benefit design changes contained in the Inflation Reduction Act, which address patient cost sharing requirements in Medicare Part D plans, go into 
effect in 2025.

Infection Protection and SER-155

We believe that the scientific and clinical data from our SER-109 program validate our novel approach of using microbiome therapeutics to 
decolonize pathogens, with the potential to reduce the rate of infections in medically compromised patients. Data from the SER-109 ECOSPOR III and 
ECOSPOR IV Phase 3 trial published in the New England Journal of Medicine (Feuerstadt et al., 2022) and Journal of the American Medical Association 
(Sims et al., 2023) suggest that microbiome therapeutics have the potential to restructure the gut microbiome and shift the gut metabolic landscape. 
Additional data show that SER-109 rapidly reduced the abundance of bacteria associated with common antibiotic resistance genes, or ARGs, and reduced 
ARG abundance in the gut (Straub et al., 2023). Collectively, we believe these data suggest the potential for microbiome therapeutics to restore 
colonization resistance and ultimately to reduce infections and antimicrobial resistance. We believe this Infection Protection approach may be replicable in 

12

 
protecting a range of medically compromised patients from infections seeded by the gut microbiome and resulting downstream clinical sequelae. We 
believe this approach may also enable us to reduce antimicrobial resistant infections, which the World Health Organization declared as a top ten global 
public health threat facing humanity.  

We are evaluating SER-155 in a Phase 1b study in allo-HSCT recipients in an effort to reduce incidences of gastrointestinal infections, resulting 
bloodstream infections and GvHD. SER-155, an oral microbiome therapeutic candidate consisting of a consortium of cultivated bacteria, is designed to 
prevent enteric-derived infections and resulting blood stream infections, as well as induce immune tolerance responses to reduce the incidence of GvHD in 
patients undergoing allo-HSCT. SER-155 was designed using our reverse translational microbiome therapeutics development platform and the rationale for 
this program is based in part on published clinical evidence from our collaborators at Memorial Sloan Kettering Cancer Center showing that allo-HSCT 
patients with decreased diversity of commensal microbes and pathogen domination in the gastrointestinal tract were significantly more likely to die due to 
infection and/or lethal GvHD (Peled et al., 2020). In December 2023, we received Fast Track Designation for SER-155 to reduce the risk of infection and 
GvHD in patients undergoing allo-HSCT. 

The SER-155 Phase 1b study is designed to include approximately 70 patients in both an open-label (cohort 1) and a randomized, double-blind, 

placebo-controlled cohort (cohort 2) that will evaluate safety and tolerability before and after HSCT. Additionally, the engraftment of SER-155 bacteria (a 
measure of pharmacokinetics) and gastrointestinal pathogen domination, as well as the rates of enteric-derived infections and resulting blood stream 
infections, and GvHD will be evaluated. 

Cohort 1 included 13 subjects who received any dosing of the SER-155 regimen, with 11 of these subjects subsequently receiving an allo-HSCT. 

Nine subjects had evaluable samples for microbiome data analysis. Gastrointestinal microbiome data from the first 100 days of cohort 1 showed the 
successful engraftment of SER-155 bacterial strains, and a substantial reduction in the cumulative incidence of pathogen domination as compared to a 
reference cohort of patients, a biomarker associated with the risk of serious enteric infections and resulting bloodstream infections as well as GvHD. The 
tolerability profile observed was favorable, with no serious adverse events attributed to SER-155 administration. We believe these initial SER-155 Phase 1b 
study results provide encouraging evidence to support further development of SER-155 to potentially reduce enteric-derived infections, resulting 
bloodstream infections, and GvHD in individuals undergoing allo-HSCT for cancers and other serious conditions. Study data from cohort 1 suggest that 
SER-155 administration results in significantly lower incidence rates of gastrointestinal dominations with pathogens of clinical concern, such as 
Enterococcaceae, Enterobacteriaceae, Streptococcaceae, and Staphylococcaceae. 

Enrollment of cohort 2 is ongoing, incorporating a randomized, double-blinded placebo-controlled design to further evaluate safety, engraftment, 
and incidence of gastrointestinal ESKAPE microbiome pathogen domination, as well as the incidence of enteric infections, enteric driven blood stream 
infections, and GvHD. Cohort 2 subjects are administered either SER-155 or placebo at a 1:1 ratio.  The study is being conducted at a number of leading 
cancer centers across the U.S. The cohort 2 data readout is anticipated in the third quarter of 2024. 

Irritable Bowel Disease and Ulcerative Colitis

UC, a form of IBD, is a relapsing-remitting chronic inflammatory disorder affecting the mucosal surface of the colon, leading to episodes of bloody 
diarrhea, urgency and mucosal inflammation (Danese and Fiocchi, 2011), which generally begins in young adulthood and endures for life. The incidence of 
UC is rising worldwide, and the prevalence of the disease is highest in the United States, Canada, and Europe. In the United States alone, the prevalence of 
UC is estimated to be 378 per 100,000, or approximately 1.25 million Americans (Lewis et al., 2023). The severity, extent, and duration of disease are also 
risk factors for developing colon cancer, which occurs at a rate as high as 0.5-1.0% per year, an important complication given the young age at which the 
disease strikes. Patients with UC also experience increased risk of CDI and primary sclerosing cholangitis, compared to the general population (Dlalal & 
Allegretti, 2022).

Currently, patients with UC require life-long therapy. Current medical therapies for the treatment of UC suppress the immune system rather than 
target reducing the triggers of immune activation and promoting immune tolerance. We believe there remains an unmet need for safer agents with novel 
non-immunosuppressive mechanisms of action. Moreover, alternative therapy is needed for patients with UC who experience frequent flares, are intolerant 
to the aminosalicylate class of medication, or where there are safety concerns relating to the use of immunomodulator or steroid therapy.

Current therapeutic approaches in IBD do not address the potential role of microbiome disruption in causing or aggravating disease in IBD. 

However, not all patients with IBD present with microbiome disruption; many patients with IBD demonstrate comparable taxonomic and functional 
microbiome diversity to healthy subjects (Lloyd-Price 2019). Similarly, pre-clinical models have shown that microbiomes from patients with IBD drive 
variable immune responses, with only a subset of microbiomes resulting in inflammation (Hart et al. 2017; Britton et al. 2019). These data suggest that the 
microbiome may play a role in a subset of subjects with IBD.

Data from our SER-287 Phase 2b study and the first cohort of subjects from our SER-301 Phase 1b study in patients with mild-to-moderate UC 
suggest that the pharmacodynamic effects observed for SER-287 and SER-301 were greater in a subset of patients with IBD. Based on these results, we 
continue to advance research and development activities supported by partnerships to evaluate 

13

 
the potential to utilize biomarker-based patient selection and stratification in future clinical development efforts in IBD. In October 2023, we were awarded 
a $500,000 grant from the Crohn’s & Colitis Foundation, or CCF, to leverage our clinical results and biological mechanism insights to functionally 
characterize subpopulations and to define associated biomarkers for IBD patient selection and stratification of patients where the gastrointestinal 
microbiome plays an active role in inflammation and could be modified to reduce colitis. Our preclinical studies conducted to date, have recapitulated the 
patient subpopulation observations from the previously run trials and progressed associated biomarker delineation.

Donor-derived product candidates

Manufacturing

VOWST is a purified consortium of Firmicutes spores produced through a process of separation and purification from a natural human stool source, 
obtained from qualified, highly screened donors. The donor raw material is collected in a controlled setting, under a protocol that is designed to ensure that 
donors meet appropriate qualification criteria.

We operate two in-house stool donation centers in Irvine, California and Tempe, Arizona. Donors are required to be in good health, and to possess a 
medical history that minimizes the risk of exposure to and transmission of an infectious disease. Donors are tested for infectious agents and screened for GI 
and other relevant health factors. We have also established an internal Clinical Laboratory Improvement Amendments, or CLIA, and College of American 
Pathologists, or CAP, certified medical laboratory to support this screening, including high-throughput automated testing systems. Donors are monitored 
for health status changes on an ongoing basis throughout the donation period. At periodic intervals, and at the end of the donation period, the qualification 
assessment is repeated to help ensure the donor has maintained their health status. After successful completion of a periodic or exit screening, donations are 
released for use in manufacturing.

We initially process the donor material in our in-house Cambridge manufacturing facility, and then transfer the process intermediate to our partner 

CMO, GenIbet BioPharmaceuticals, SA, or GenIbet (acquired by Recipharm in February 2022), to further isolate and concentrate VOWST for finishing to 
the oral capsule dosage form. The manufacturing process includes processes to inactivate and clear potential adventitious agents, to help ensure product 
safety. The purified drug substance is tested for identity and potency, and subsequently formulated into drug product where it is tested for identity, potency, 
purity, and pharmaceutical properties. The final drug product oral dosage form is four capsules daily for 3-days. Steps are specifically built into the process 
to remove and kill non-spore microbes. We have conducted validation studies demonstrating the ability of the process to inactivate and clear any potential 
extraneous pathogens of concern. We have validated the commercial manufacturing process and successfully completed pre-approval inspections 
conducted by the FDA. We believe we will be able to produce sufficient commercial supply of VOWST to meet estimated demand in the United States 
using donations from a modest number of donors.

Commercial product supply for the initial phase of U.S. commercial launch is being produced at our Cambridge manufacturing facility and further 
processed at GenIbet. In November 2021, we entered into a collaboration with Bacthera to manufacture VOWST to expand upon our existing capabilities 
for commercial product supply to meet anticipated demand in later years. Under the terms of the agreement, Bacthera is constructing a dedicated full-scale 
production suite for us at Bacthera’s Microbiome Center of Excellence in Visp, Switzerland, which is substantially complete, and is intended to provide 
manufacturing services for VOWST. Following final completion of the facility, we will initiate technology transfer and certain process qualification and 
validation activities prior to commencement of commercial manufacturing.

Cultivated product candidates

The production of live bacterial products is highly specialized. Owing to their hardiness and environmental persistence, production of aerobic and 

anaerobic vegetative bacteria, as well as spore-forming organisms, poses unique considerations for product, personnel, and facility design, operation, 
quality assurance and quality control. Manufacturing activities with spores are subject to specialized regulations. We expect that a typical commercial 
fermentation will yield on the order of hundreds or thousands of doses per liter depending on the product and its composition. Additionally, because a given 
total dose contains multiple strains, the per-strain requirements for production may be even lower. As a result, we believe the relatively high productivity of 
our manufacturing processes relative to the dose level will enable production scales for both clinical and commercial supply to be modest by traditional 
industry standards for biologics and vaccine manufacturing.

14

 
We have developed supply chains for producing and testing materials to ensure the availability of future clinical trial supplies. Our development 

processes are designed to ensure that the raw materials, process technologies and analytical tests we use are scalable and transferable to a cGMP 
manufacturing environment. These include the following core elements:

•

•

•

•

Fermentation. We are using microscale screening to optimize culture of the bacterial strains of interest in our current and foreseeable 
fermentation-based product candidates. These screens are designed to identify the fermentation platform that is best-suited for optimization 
and scale-up of the strains. Small-scale fermentation systems (0.1 L to 50 L) enable the optimization of a wide variety of culture conditions 
and have been demonstrated to be scalable to larger fermentation processes and enable technology transfer to clinical and final manufacturing 
sites. We employ platform fermentation processes as starting points for cGMP production processes and develop strain specific processes as 
required. To develop master cell banks, working cell banks, and bulk drug substance for commercial product, we are using bacterial strains 
that each originate from a unique research cell bank precursor, so we expect the research cell banks and final drug product should be 
genetically and physiologically similar.

Purification. Similar to fermentation, we believe small-scale purification operations are available for assessing large-scale cGMP 
manufacturing of live cells, and to quickly assess downstream process yield, quality and robustness. Our products in development are 
predominantly oral dosage forms containing live bacteria, hence purification is typically less complex than for parenteral biologics such as 
monoclonal antibodies that must separate highly similar components from the culturing process.  Separation of viable microbes from soluble 
fermentation broth components is typically much simpler by comparison.

Formulation. Our microbiome therapeutic candidates are combinations of bacteria and can be administered by a number of methods and by 
different routes. Where possible, our product formulation development is focused on oral delivery for patient convenience. The primary goal 
in developing a formulation is to deliver bacteria to the intended location in a condition where they are able to replicate and modulate the 
microbiome. Formulation development generally uses approved excipients and preservatives with pharmaceutical industry precedent, and 
will include screening of liquid, solid, and suspension formulations to maximize the opportunity for extended stability with minimal cold-
chain requirements.  Dosage forms for oral products may be liquid- or powder-filled capsules, tablets, sachets, or liquid containers. 

Analytical. We are addressing quality control requirements for our microbiome therapeutic candidates using proprietary microbiological, 
chemical, biochemical, and molecular sequence-based testing schemes. We have available and are further developing quality control, 
environmental monitoring and in-process analytical tools that can quantitatively measure the composition of spore, vegetative microbe and 
spore/vegetative combinations, which we believe enable a wide variety of drug products to be manufactured. Throughout the bioprocess and 
formulation development platform we use and will expand on quantitative analytics to assess the identity, potency and purity of the final 
product.

We currently have a 10,000 square foot cGMP manufacturing facility at one of our Cambridge, Massachusetts locations where we conduct cGMP 
manufacture of therapeutic candidates to support drug substance and drug product for early phase and small-scale clinical supplies and with the ability to 
perform both drug substance and drug product manufacturing for early and late-phase clinical development and at larger scales of operation. We may 
establish further manufacturing facilities that will serve late-phase clinical and commercial supply for our product candidates. We may do this by expanding 
our current facilities, or by purchasing or building additional facilities. We also use contract manufacturing and testing organizations to supplement our 
internal capacity. 

Collaboration and Manufacturing Agreements

Collaboration and License Agreement with Société des Produits Nestlé S.A. (Nestlé)

Material Agreements

In January 2016, we entered into the Collaboration and License Agreement, or the 2016 License Agreement, with Nestec, Ltd., as succeeded by 

Société des Produits Nestlé S.A., or, together with NHSc Pharma Partners, succeeded by NHSc Rx License GmbH, their affiliates, and their subsidiaries, 
Nestlé, for the development and commercialization of certain of our product candidates in development for the treatment and management of CDI and IBD, 
including UC and Crohn’s disease. The 2016 License Agreement will support the development of our portfolio of products for CDI and IBD in markets 
outside of the United States and Canada, or the 2016 Licensed Territory. 

License Agreement with NHSc Rx License GmbH (Nestlé)

15

 
In July 2021, we entered into a License Agreement, or the 2021 License Agreement, with NHSc Pharma Partners, succeeded by NHSc Rx License 

GmbH, or, together with Société des Produits Nestlé S.A., their affiliates and their subsidiaries, Nestlé. Pursuant to the 2021 License Agreement, we 
granted to Nestlé, under certain of our patent rights and know how, a co-exclusive, sublicensable (under certain circumstances) license to develop, 
commercialize and conduct medical affairs activities for (i) therapeutic products based on our microbiome technology (including VOWST) that are 
developed by us or on our behalf for the treatment of CDI and recurrent CDI, as well as any other indications pursued for the products upon mutual 
agreement of the parties, or the 2021 Field in the United States and Canada, or the 2021 Licensed Territory, and (ii) VOWST and any improvements and 
modifications thereto developed pursuant to the terms of the 2021 License Agreement, or the 2021 Collaboration Products, for any indications in the 2021 
Licensed Territory. 

Long Term Manufacturing Agreement with Bacthera

In November 2021, we entered into a Long Term Manufacturing Agreement with BacThera AG, or Bacthera, a joint venture between Chr. Hansen 
and a Lonza Group affiliate, which was amended on December 14, 2022, or the Bacthera Agreement.  The Bacthera Agreement governs the general terms 
under which Bacthera, or one of its affiliates, will (i) construct a dedicated full-scale production suite for us at Bacthera’s Microbiome Center of Excellence 
in Visp, Switzerland, which is substantially complete; and (ii) provide manufacturing services to us for our VOWST product and other products, as agreed 
to by both parties.

GenIbet Supply Agreement

In September 2015, we entered into a Supply Agreement, or the Supply Agreement, with GenIbet BioPharmaceuticals, SA (acquired by Recipharm 

in February 2022) to provide certain manufacturing and supply services to us for our product candidates for purposes of conducting clinical trials and 
supporting commercial supply. In March 2023, the term of the Supply Agreement was extended through June 30, 2024.

Indebtedness

Loan and Security Agreement with Hercules

In October 2019, we entered into a loan and security agreement, or the Hercules Loan Agreement, with Hercules Capital, Inc., or Hercules, pursuant 

to which a term loan facility in an aggregate principal amount of up to $50.0 million, or the Original Credit Facility, was available to us in three tranches, 
subject to certain terms and conditions. We received the first tranche of $25.0 million upon signing the agreement on October 29, 2019, but did not borrow 
either of the second two tranches, which were available at different times upon Hercules’ approval until June 30, 2021.

In April 2020, we entered into an amendment to the Hercules Loan Agreement, or the First Amendment, permitting us to enter into a promissory 

note under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Stability Act. In February 2022, we entered into a Second 
Amendment to the Original Credit Facility (as amended by the First Amendment), or the Hercules Credit Facility, pursuant to which a term loan facility in 
the amount of $100.0 million became available to us in five tranches including the first tranche of $25.0 million previously drawn under the Original Credit 
Facility, subject to certain terms and conditions. The Hercules Credit Facility was repaid on the Oaktree Closing Date (as defined below). 

Oaktree Credit Agreement

On April 27, 2023, or the Oaktree Closing Date, we entered into the Oaktree Credit Agreement, among the Company, the subsidiary guarantors from 

time to time party thereto, the Oaktree Lenders, and Oaktree Fund Administration, LLC, in its capacity as administrative agent for the Oaktree Lenders (in 
such capacity, the “Agent”). The Oaktree Credit Agreement establishes a term loan facility of $250.0 million, consisting of (i) $110.0 million, or the 
Tranche A Loan, funded on the Oaktree Closing Date, (ii) $45.0 million, or the Tranche B Loan, that the Company may borrow subject to certain 
conditions, (iii) $45.0 million, or the Tranche C Loan, that the Company may borrow subject to certain conditions, and (iv) $50.0 million, or the Tranche D 
Loan, available in Oaktree’s sole discretion. The Tranche B Loan may be drawn by the Company until September 30, 2024, if VOWST net sales for the 
trailing six consecutive months are at least $35 million and at least 4.5% greater in the calendar quarter prior to the Applicable Funding Date (as defined in 
the Oaktree Credit Agreement) over the calendar quarter immediately preceding it. The Tranche C Loan may be drawn until September 30, 2025, if 
VOWST net sales for the trailing 12 consecutive months are at least $120 million and at least 4.5% greater in each of the two calendar quarters prior to the 
Applicable Funding Date relative, in each case, to the calendar quarter immediately preceding it. The Oaktree Term Loan has a maturity date of April 27, 
2029, or the Oaktree Maturity Date. Of the $110.0 million Tranche A Loan advanced by the Lenders at closing, approximately $53.4 million repaid our 
existing credit facility with Hercules. After deducting other transaction expenses and fees, we received net proceeds of approximately $50.4 million. 

For a further description of our material agreements, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations 

– Liquidity and Capital Resources" in Part II, Item 7 of this Annual Report on Form 10-K.

16

 
Intellectual Property

We strive to protect the proprietary technology that is important to our business, including seeking and, if granted, maintaining patents intended to 

cover our product candidates and compositions, their methods of use and processes for their manufacture and any other aspects of inventions that are 
commercially important to the development of our business. We also utilize regulatory exclusivity as well as trade secrets to protect aspects of our business.

We plan to continue to expand our intellectual property estate by filing patent applications directed to compositions, methods of treatment, methods 

of manufacture and methods for patient selection created or identified from our ongoing development of our product candidates. Our success will depend 
on our ability to obtain and maintain patent and other proprietary protection for commercially important technology, inventions and know-how related to 
our business, defend and enforce any patents that we may obtain, preserve the confidentiality of our trade secrets and operate without infringing the valid 
and enforceable patents and proprietary rights of third parties. We also rely on know-how and continuing technological innovation to develop and maintain 
our proprietary position and, in the future, may rely on or leverage in-licensing opportunities. We seek to obtain domestic and international patent 
protection, and endeavor to promptly file patent applications for new commercially valuable inventions.

The patent positions of biopharmaceutical companies like us are generally uncertain and involve complex legal, scientific and factual questions. In 
addition, the coverage claimed in a patent may be challenged in courts after issuance. Moreover, many jurisdictions permit third parties to challenge issued 
patents in administrative proceedings, which may result in further narrowing or even cancellation of patent claims. We cannot predict whether the patent 
applications we are currently pursuing will issue as patents in any particular jurisdiction or at all, whether the claims of any patent applications, should they 
issue, will cover our product candidates, or whether the claims of any issued patents will provide sufficient protection from competitors or otherwise 
provide any competitive advantage.

Because patent applications in the United States and certain other jurisdictions are maintained in secrecy for 18 months or potentially even longer, 
and because publication of discoveries in the scientific or patent literature often lags behind actual discoveries and patent application filings, we cannot be 
certain of the priority of inventions covered by pending patent applications. Accordingly, we may not have been the first to invent the subject matter 
disclosed in some of our patent applications or the first to file patent applications covering such subject matter, and we may have to participate in 
interference proceedings or derivation proceedings declared by the United States Patent and Trademark Office, or USPTO, to determine priority of 
invention.

Our patent portfolio includes issued U.S. patents and patent applications in various stages of prosecution, including ex-U.S. international 

counterparts. We believe that issued claims will provide protection for our microbiome therapeutic candidates.

Patent Term

The base term of a U.S. patent is 20 years from the filing date of the earliest-filed non-provisional, patent application from which the patent claims 

priority. The term of a U.S. patent can be lengthened by patent term adjustment, which compensates the owner of the patent for administrative delays at the 
USPTO. In some cases, the term of a U.S. patent is shortened by terminal disclaimer that reduces its term to that of an earlier-expiring patent.

The term of a U.S. patent may be eligible for patent term extension under the Drug Price Competition and Patent Term Restoration Act of 1984, 

referred to as the Hatch-Waxman Act, to account for at least some of the time the drug is under development and regulatory review after the patent is 
granted. With regard to a drug for which FDA approval is the first permitted marketing of the active ingredient, the Hatch-Waxman Act allows for 
extension of the term of one U.S. patent that includes at least one claim covering the composition of matter of such an FDA-approved drug, an FDA- 
approved method of treatment using the drug and/or a method of manufacturing the FDA-approved drug. The extended patent term cannot exceed the 
shorter of five years beyond the non-extended expiration of the patent or fourteen years from the date of the FDA approval of the drug, and a patent cannot 
be extended more than once or for more than a single product. During the period of extension, if granted, the scope of exclusivity is limited to the approved 
product for approved uses. Some foreign jurisdictions, including Europe and Japan, have analogous patent term extension provisions, which allow for 
extension of the term of a patent that covers a drug approved by the applicable foreign regulatory agency. In the future, if and when our product candidates 
receive FDA approval, we expect to apply, if appropriate, for patent term extension on patents covering those product candidates, their methods of use 
and/or methods of manufacture.

Trade Secrets

In addition to patents, we rely on trade secrets and know-how to develop and maintain our competitive position. We typically utilize trade secrets to 

protect aspects of our business. We protect trade secrets and know-how by establishing confidentiality agreements and invention assignment agreements 
with our employees, consultants, scientific advisors, contractors and collaborators. These agreements provide that all confidential information developed or 
made known during the course of an individual or entities’ relationship with us must be kept confidential during and after the relationship. These 
agreements also provide that all inventions resulting from work performed for us or relating to our business and conceived or completed during the period 
of employment or assignment, as applicable, shall be our exclusive property. In addition, we take other appropriate precautions, such as physical and 
technological security measures, to guard against misappropriation of our proprietary information by third parties.

17

 
Competition

The development and commercialization of new drug and biologic products is highly competitive and is characterized by rapid and substantial 

technological development and product innovations. We face competition with respect to VOWST and our current product candidates and will face 
competition with respect to any product candidates that we may seek to develop or commercialize in the future from major pharmaceutical companies, 
specialty pharmaceutical companies and biotechnology companies worldwide. We are aware of a number of large pharmaceutical and biotechnology 
companies, as well as smaller, early-stage companies, that are pursuing the development of products, including microbiome therapeutics, and disease 
indications we are targeting. Potential competitors also include academic institutions, government agencies and other public and private research 
organizations that conduct research, seek patent protection and establish collaborative arrangements for research, development, manufacturing and 
commercialization.

Many of the companies against which we are competing or against which we may compete in the future have significantly greater financial 

resources, established presence in the market and expertise in research and development, manufacturing, preclinical testing, conducting clinical trials, 
obtaining regulatory approvals and marketing approved products than we do. Mergers and acquisitions in the pharmaceutical and biotechnology industries 
may result in even more resources being concentrated among a smaller number of our competitors.

These third parties compete with us in recruiting and retaining qualified scientific, clinical, manufacturing sales and marketing and management 

personnel, establishing clinical trial sites and patient registration for clinical trials, as well as in acquiring technologies complementary to, or necessary for, 
our programs.

The key competitive factors affecting the success of VOWST and the product candidates that we develop, if approved, are likely to be their efficacy, 

safety, convenience, price, the level of competition and the availability of reimbursement from government and other third-party payors.

Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize products that are more effective, have 

fewer or less severe side effects, are more convenient or are less expensive than any products that we may develop. Our competitors also may obtain FDA 
or other regulatory approval for their products more rapidly than we may obtain approval for ours, which could result in our competitors establishing a 
strong market position before we are able to enter the market, especially for any competitor developing a microbiome therapeutic which will likely share 
our same regulatory approval requirements. In addition, our ability to compete may be affected in many cases by insurers or other third-party payors 
seeking to encourage the use of lower cost products.

Government Regulation

The FDA and other regulatory authorities at federal, state and local levels, as well as in foreign countries, extensively regulate, among other things, 

the research, development, testing, manufacture, quality control, import, export, safety, effectiveness, labeling, packaging, storage, distribution, record 
keeping, approval, advertising, promotion, marketing, post-approval monitoring and post-approval reporting of drugs and biologics such as those we are 
developing. We, along with our contract manufacturers, will be required to navigate the various preclinical, clinical and commercial approval requirements 
of the governing regulatory authorities of the countries in which we wish to conduct studies or seek approval for our product candidates. The process of 
obtaining regulatory approvals and ensuring subsequent compliance with appropriate federal, state, local and foreign statutes and regulations requires the 
expenditure of substantial time and financial resources.

In the United States, the FDA regulates drug and biologic products under the Federal Food, Drug and Cosmetic Act, its implementing regulations 

and other laws, including, in the case of biologics, the Public Health Service Act. Our product candidates are subject to regulation by the FDA as biologics. 
Biologics require the submission of a BLA and approval by the FDA before being marketed in the United States. 

The process required by the FDA before our biologic product candidates may be marketed in the United States generally involves the following:

•

•

•

•

•

completion of preclinical laboratory tests and animal studies performed in accordance with the FDA’s good laboratory practice, or GLP, 
regulations;

submission to the FDA of an IND, which must become effective before clinical trials in the United States may begin;

approval by an institutional review board, or IRB, or ethics committee at each clinical site before a trial is commenced;

performance of adequate and well-controlled human clinical trials to establish the safety, purity and potency of the product candidate for each 
proposed indication, conducted in accordance with the FDA’s good clinical practice, or GCP, regulations;

preparation and submission to the FDA of a BLA after completion of all pivotal trials;

18

 
•

•

•

•

satisfactory completion of an FDA Advisory Committee review, if applicable;

determination by the FDA within 60 days of its receipt of a BLA to file the application for review; 

satisfactory completion of an FDA inspection of the manufacturing facility or facilities at which the product is produced to assess compliance 
with cGMP regulations, and to assure that the facilities, methods and controls are adequate to preserve the biological product’s continued 
safety, purity and potency, and potential inspection of selected clinical investigation sites to assess compliance with GCPs; and

FDA review and approval of the BLA prior to any commercial marketing, sale or shipment of the product.

Preclinical and Clinical Trials

Once a product candidate is identified for development, it enters the preclinical testing stage. Preclinical studies include laboratory evaluations of 
drug chemistry, formulation and stability, as well as studies to evaluate toxicity in animals, certain of which must be conducted in accordance with GLP 
requirements. The results of the preclinical studies, together with manufacturing information and analytical data, are submitted to the FDA as part of an 
IND. An IND is a request for authorization from the FDA to administer an investigational drug to humans. An IND must become effective before human 
clinical trials may begin. The IND automatically becomes effective 30 days after receipt by the FDA, unless the FDA, within the 30-day time period, raises 
concerns or questions about the conduct of the clinical trial, including concerns that human research subjects will be exposed to unreasonable health risks. 
In such a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical trial can begin. Submission of an IND may result in 
the FDA not allowing clinical trials to commence or not allowing clinical trials to commence on the terms originally specified in the IND. A separate 
submission to an existing IND must also be made for each successive clinical trial conducted during product development, and the FDA allows the trial to 
proceed, either explicitly or implicitly by not objecting, before each clinical trial can begin.

Clinical trials involve the administration of the product candidate to human subjects under the supervision of qualified investigators in accordance 

with GCPs, which include among other things, the requirement that all research subjects provide their informed consent for their participation in any 
clinical study. Clinical trials are conducted under protocols detailing, among other things, the objectives of the clinical trial and the parameters and criteria 
to be used in monitoring safety and evaluating effectiveness. Each protocol must be submitted to the FDA as part of the IND. While the IND is active, 
progress reports summarizing the results of the clinical trials and nonclinical studies performed since the last progress report, among other information, 
must be submitted at least annually to the FDA, and written IND safety reports must be submitted to the FDA and investigators for serious and unexpected 
suspected adverse events, findings from other studies suggesting a significant risk to humans exposed to the drug, findings from animal or in vitro testing 
suggesting a significant risk to humans exposed to the drug, and any clinically important increased rate of a serious suspected adverse reaction compared to 
that listed in the protocol or investigator brochure.

An independent institutional review board, or IRB, for each investigator site proposing to participate in a clinical trial must also review and approve 

the clinical trial before it can begin at that site, and the IRB must monitor the clinical trial until it is completed. Some studies also include oversight by an 
independent group of qualified experts organized by the clinical study sponsor, known as a data safety monitoring board, which provides authorization for 
whether or not a study may move forward at designated check points based on access to certain data from the study and may halt the clinical trial if it 
determines that there is an unacceptable safety risk for subjects or other grounds, such as no demonstration of efficacy. The FDA, the IRB, or the sponsor 
may suspend or discontinue a clinical trial at any time on various grounds, including a finding that the subjects are being exposed to an unacceptable health 
risk. There are also requirements governing the reporting of ongoing clinical studies and clinical study results to public registries.

For purposes of BLA approval, clinical trials are typically conducted in three sequential phases, which may overlap or be combined.

•

•

•

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

Phase 2 — The investigational product is typically administered to a limited patient population with a specified disease or condition to 
evaluate the preliminary efficacy, optimal dosages and dosing schedule and to identify possible adverse side effects and safety risks.

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

19

 
In some cases, the FDA may condition approval of a BLA on the sponsor’s agreement to conduct additional clinical trials to further assess the 

biologic’s safety and effectiveness after BLA approval. Such post-approval clinical trials are typically referred to as Phase 4 clinical trials.

Concurrent with clinical trials, companies usually complete additional animal studies and must also develop additional information about the 

chemistry and physical characteristics of the biologic and finalize a process for manufacturing the biologic in commercial quantities in accordance with 
cGMP requirements. The manufacturing process must be capable of consistently producing quality batches of the product candidate and manufacturers 
must develop, among other things, methods for testing the identity, strength, quality and purity of the final biological product. Additionally, appropriate 
packaging must be selected and tested, and stability studies must be conducted to demonstrate that the product candidate does not undergo unacceptable 
deterioration over its shelf life.

BLA Submission and FDA Review

The results of preclinical studies and clinical trials, together with other detailed information, including extensive manufacturing information and 

information on the composition of the biologic, are submitted to the FDA in the form of a BLA requesting approval to market the biologic for one or more 
specified indications. The BLA must include all relevant data available from preclinical and clinical studies, including negative or ambiguous results as 
well as positive findings, together with detailed information relating to the product’s chemistry, manufacturing, controls, and proposed labeling, among 
other things. Data can come from company-sponsored clinical studies intended to test the safety and effectiveness of a use of the product, or from a number 
of alternative sources, including studies initiated by independent investigators. The submission of a BLA requires payment of a substantial user fee unless a 
waiver is granted or exemption applies.

In addition, the Pediatric Research Equity Act, or PREA, requires a sponsor to conduct pediatric clinical trials for most drugs and biologics, for a 

new active ingredient, new indication, new dosage form, new dosing regimen or new route of administration. Under PREA, original BLAs and certain 
supplements must contain a pediatric assessment unless the sponsor has received a deferral or waiver. The required assessment must evaluate the safety and 
effectiveness of the product for the claimed indications in all relevant pediatric subpopulations and support dosing and administration for each pediatric 
subpopulation for which the product is deemed safe and effective. The sponsor or FDA may request a deferral of pediatric clinical trials for some or all of 
the pediatric subpopulations. A deferral may be granted for several reasons, including a finding that the candidate is ready for approval for use in adults 
before pediatric clinical trials are complete or that additional safety or effectiveness data needs to be collected before the pediatric clinical trials begin. The 
FDA must send a non-compliance letter to any sponsor that fails to submit the required assessment, keep a deferral current or fails to submit a request for 
approval of a pediatric formulation.

Each BLA submitted to the FDA is reviewed for administrative completeness and reviewability within 60 days of the FDA’s receipt of the 
application. If the BLA is found to be complete, the FDA will file the BLA, triggering a full review of the application. The FDA may refuse to file any 
BLA that it deems incomplete or not properly reviewable at the time of submission. In this event, the BLA must be resubmitted with the additional 
information.

Once a BLA has been accepted for review, the FDA’s goal is to review standard applications within ten months after the filing date, or, if the 
application qualifies for Priority Review, six months after the FDA accepts the application for filing, but the overall timeframe is often extended by FDA 
requests for additional information or clarification. The FDA reviews a BLA to determine, among other things, whether the biological product is safe, pure 
and potent and whether the facility or facilities in which it is manufactured meet standards designed to assure the product’s continued safety, purity and 
potency. 

The FDA may also refer the application to an Advisory Committee for review, evaluation, and recommendation as to whether the application should 

be approved. The FDA is not bound by the recommendation of an advisory committee, but it generally follows such recommendations. 

Before approving a BLA, the FDA will typically inspect the facility or the facilities at which the biologic product is manufactured and will not 

approve the product unless it determines that the manufacturing processes and facilities are in compliance with cGMP and adequate to assure consistent 
production of the product within required specifications. Additionally, before approving a BLA, the FDA may inspect one or more clinical sites to assure 
that such trials were conducted in compliance with GCP. If the FDA determines that the application, manufacturing process or manufacturing facilities are 
not acceptable, it will outline the deficiencies in the submission and often will request additional testing or information. Notwithstanding the submission of 
any requested additional information, the FDA ultimately may decide that the application does not satisfy the regulatory criteria for approval.

After the FDA evaluates a BLA and conducts any inspections of manufacturing facilities where the investigational product and/or its drug substance 
will be produced, the FDA may issue an approval letter or a Complete Response Letter, or CRL. An approval letter authorizes commercial marketing of the 
product with specific prescribing information for specific indications. A CRL indicates that the review cycle of the application is complete, and the 
application will not be approved in its present form. A CRL usually describes the specific deficiencies in the BLA identified by the FDA and may require 
additional clinical data, including additional clinical trials, or other significant and time-consuming requirements related to clinical trials, nonclinical 
studies or 

20

 
manufacturing. If a CRL is issued, the sponsor must resubmit the BLA, addressing all of the deficiencies identified in the letter, or withdraw the 
application. Even if such data and information are submitted, the FDA may decide that the BLA does not satisfy the criteria for approval.

If regulatory approval of a product is granted, such approval will be granted for particular indications and may entail limitations on the indicated 

uses for which such product may be marketed. For example, the FDA may approve the BLA with a Risk Evaluation and Mitigation Strategy, or REMS, to 
ensure the benefits of the product outweigh its risks. A REMS is a safety strategy implemented to manage a known or potential serious risk associated with 
a product and to enable patients to have continued access to such medicines by managing their safe use, and could include medication guides, physician 
communication plans, or elements to assure safe use, such as restricted distribution methods, patient registries and other risk minimization tools. The FDA 
also may condition approval on, among other things, changes to proposed labeling or the development of adequate controls and specifications. The FDA 
may require one or more Phase 4 post-market studies and surveillance to further assess and monitor the product’s safety and effectiveness after 
commercialization and may limit further marketing of the product based on the results of these post-marketing studies.

Expedited Development and Review Programs

The FDA maintains several programs intended to facilitate and expedite development and review of new biologics designed to address unmet 
medical needs in the treatment of serious or life- threatening diseases or conditions. These programs include Fast Track designation, Breakthrough Therapy 
designation, Priority Review designation and Accelerated Approval, and the purpose of these programs is to expedite the development and review of 
qualifying product candidates. 

A biologic is eligible for Fast Track designation if it is intended to treat a serious or life- threatening disease or condition and demonstrates the 
potential to address unmet medical needs for such disease or condition. Fast Track designation provides increased opportunities for sponsor meetings with 
the FDA during preclinical and clinical development, in addition to the potential for rolling review, meaning that the agency may review portions of the 
marketing application before the sponsor submits the complete application, if the sponsor provides a schedule for the submission of the sections of the 
BLA, the FDA agrees to accept sections of the BLA and determines that the schedule is acceptable, and the sponsor pays any required user fees upon 
submission of the first section of the BLA. Product candidates receiving Fast Track status may also be eligible for Priority Review, if the relevant criteria 
are met.

In addition, a biologic product candidate may be eligible for Breakthrough Therapy designation if it is intended to treat a serious or life-threatening 

disease or condition and preliminary clinical evidence indicates that the product candidate may demonstrate substantial improvement over existing 
therapies on one or more clinically significant endpoints, such as substantial treatment effects observed early in clinical development. Breakthrough 
Therapy designation provides all the features of Fast Track designation in addition to intensive guidance on an efficient development program beginning as 
early as Phase 1, and FDA organizational commitment to expedited development, including involvement of senior managers and experienced review staff 
in a cross-disciplinary review, where appropriate.

Any product candidate submitted to the FDA for approval, including a product candidate with Fast Track or Breakthrough Therapy designation, may 
also be eligible for additional FDA programs intended to expedite the review process, including Priority Review designation. A BLA is eligible for Priority 
Review if the product candidate has the potential to provide a significant improvement in safety or effectiveness in the treatment, diagnosis or prevention of 
a serious disease or condition. For original BLAs, priority review designation means the FDA’s goal is to take action on the marketing application within 
six months of the 60-day filing date (as compared to ten months under standard review).

Additionally, depending on the design of the applicable clinical trials, product candidates are eligible for accelerated approval if they can be shown 
to have an effect on a surrogate endpoint that is reasonably likely to predict clinical benefit, or an effect on a clinical endpoint that can be measured earlier 
than an effect on irreversible morbidity or mortality which is reasonably likely to predict an effect on irreversible morbidity or mortality or other clinical 
benefit, taking into account the severity, rarity, or prevalence of the condition and the availability or lack of alternative treatments. Accelerated approval is 
usually contingent on a sponsor’s agreement to conduct confirmatory studies to verify and describe the product’s clinical benefit, and the FDA may require 
that such studies be underway before granting any accelerated approval. Products receiving accelerated approval may be subject to expedited withdrawal 
procedures if the sponsor fails to conduct the required confirmatory studies in a timely manner or if such studies fail to verify the predicted clinical benefit. 
In addition, the FDA currently requires as a condition for accelerated approval pre-approval of promotional materials, which could adversely impact the 
timing of the commercial launch of the product. 

Fast Track designation, Breakthrough Therapy designation, Priority Review designation and Accelerated Approval do not change the standards for 

approval but may expedite the development or review process. 

Post-Approval Requirements

Approved biologics that are manufactured or distributed in the United States are subject to pervasive and continuing regulation by the FDA, 

including, among other things, requirements relating to recordkeeping, periodic reporting, product distribution, 

21

 
advertising and promotion and reporting of adverse experiences with the product. There also are continuing, annual user fee requirements for products 
marketed pursuant to approved applications.

Any biologics manufactured or distributed pursuant to FDA approvals remain subject to continuing regulation by the FDA, including recordkeeping 

requirements and reporting of adverse experiences associated with the product. Manufacturers and their subcontractors are required to register their 
establishments with the FDA and certain state agencies and are subject to periodic unannounced inspections by the FDA and certain state agencies for 
compliance with ongoing regulatory requirements, including cGMP, which impose certain procedural and documentation requirements upon manufacturers 
and contract manufacturers. Changes to the manufacturing process are strictly regulated, and, depending on the significance of the change, may require 
prior FDA approval before being implemented. FDA regulations also require investigation and correction of any deviations from cGMP and impose 
reporting requirements. Accordingly, manufacturers must continue to expend time, money and effort in the area of production and quality control to 
maintain compliance with cGMP and other aspects of regulatory compliance.

The FDA may withdraw approval if compliance with regulatory requirements and standards is not maintained or if problems occur after the product 

reaches the market. Later discovery of previously unknown problems with a product, including adverse events of unanticipated severity or frequency, or 
with manufacturing processes, or failure to comply with regulatory requirements, may result in revisions to the approved labeling to add new safety 
information, requirements for post-market studies or clinical trials to assess new safety risks, or imposition of distribution or other restrictions under a 
REMS programs. Other potential consequences include, among other things:

•

•

•

•

•

•

•

•

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

fines, warning letters, untitled lets, or holds on clinical trials;

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

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

consent decrees, corporate integrity agreements, debarment or exclusion from federal healthcare programs;

mandated modification of promotional materials and labeling and the issuance of corrective information;

the issuance of safety alerts, Dear Healthcare Provider letters, press releases and other communications containing warnings or other safety 
information about the product; or

injunctions or the imposition of civil or criminal penalties.

The FDA closely regulates the post-approval marketing and promotion of biologics, including standards and regulations for direct-to-consumer 
advertising, off-label promotion, industry-sponsored scientific and educational activities, and promotional activities involving the internet and social media. 
A company can make only those claims relating to safety and efficacy that are approved by the FDA. Physicians may prescribe legally available biologics 
for uses that are not described in the product’s labeling and that differ from those tested by us and approved by the FDA. The FDA does not regulate the 
behavior of physicians in their choice of treatments. The FDA does, however, impose stringent restrictions on manufacturers’ communications regarding 
off-label use. Failure to comply with these requirements can result in adverse publicity, warning letters, corrective advertising and potential civil and 
criminal penalties.

Biosimilars and Regulatory Exclusivity

The Affordable Care Act, signed into law in 2010, includes a subtitle called the Biologics Price Competition and Innovation Act, or BPCIA, which 

created an abbreviated approval pathway for biological products that are biosimilar to or interchangeable with an FDA-licensed reference biological 
product. Biosimilarity, which requires that there be no clinically meaningful differences between the biological product and the reference product in terms 
of safety, purity, and potency, can be shown through analytical studies, animal studies, and a clinical study or studies. Interchangeability requires that a 
product is biosimilar to the reference product and the product must demonstrate that it can be expected to produce the same clinical results as the reference 
product in any given patient and, for products that are administered multiple times to an individual, the biologic and the reference biologic may be 
alternated or switched after one has been previously administered without increasing safety risks or risks of diminished efficacy relative to exclusive use of 
the reference biologic. 

Under the BPCIA, an application for a biosimilar product may not be submitted to the FDA until four years following the date that the reference 

product was first licensed by the FDA. In addition, the approval of a biosimilar product may not be made effective by the FDA until 12 years from the date 
on which the reference product was first licensed. During this 12-year period of exclusivity, another company may still market a competing version of the 
reference product if the FDA approves a full BLA for the competing product containing that applicant’s own preclinical data and data from adequate and 
well-controlled clinical trials to demonstrate the 

22

 
safety, purity and potency of its product. The BPCIA also created certain exclusivity periods for biosimilars approved as interchangeable products. At this 
juncture, it is unclear whether products deemed “interchangeable” by the FDA will, in fact, be readily substituted by pharmacies, which are governed by 
state pharmacy law.

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

Orphan Drug Designation

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition, which is a 

disease or condition that affects fewer than 200,000 individuals in the United States, or if it affects more than 200,000 individuals in the United States, there 
is no reasonable expectation that the cost of developing and making the product available in the United States for the disease or condition will be recovered 
from sales of the product. Orphan designation must be requested before submitting a BLA. Orphan designation does not convey any advantage in or 
shorten the duration of the regulatory review and approval process, though companies developing orphan products are eligible for certain incentives, 
including tax credits for qualified clinical testing and waiver of application fees.

If a product that has orphan designation subsequently receives the first FDA approval for the disease or condition for which it has such designation, 

the product is entitled to a seven-year period of marketing exclusivity during which the FDA may not approve any other applications to market the same 
therapeutic agent for the same disease or condition, except in limited circumstances, such as a subsequent product’s showing of clinical superiority over the 
product with orphan exclusivity or where the original applicant cannot produce sufficient quantities of product for the applicable disease or condition. 
Competitors, however, may receive approval of different therapeutic agents for the disease or condition for which the orphan product has exclusivity or 
obtain approval for the same therapeutic agent for a different disease or condition than that for which the orphan product has exclusivity. Further, if a 
designated orphan product receives marketing approval for a disease or condition broader than the rare disease or condition for which it received orphan 
designation, it may not be entitled to orphan exclusivity.

Government Regulation Outside of the United States

To market any product outside of the United States, we would need to comply with numerous and varying regulatory requirements of other countries 
regarding safety and efficacy and governing, among other things, clinical trials, marketing authorization, manufacturing, commercial sales and distribution 
of our products. Because biologically sourced raw materials are subject to unique contamination risks, their use may be restricted in some countries. 
Whether or not we obtain FDA approval of a product, we must obtain the requisite approvals from regulatory authorities in foreign countries prior to the 
commencement of clinical studies or marketing of the product in those countries. The requirements and process governing the conduct of clinical studies, 
product licensing, pricing and reimbursement vary from country to country. Failure to comply with applicable foreign regulatory requirements, may be 
subject to, among other things, fines, suspension or withdrawal of regulatory approvals, product recalls, seizure of products, operating restrictions and 
criminal prosecution.

Non-clinical studies and clinical trials

Similar to the United States, the various phases of non-clinical and clinical research in the EU are subject to significant regulatory controls.

Non-clinical studies are performed to demonstrate the health or environmental safety of new biological substances. Non-clinical (pharmaco-
toxicological) studies must be conducted in compliance with the principles of good laboratory practice, or GLP, as set forth in EU Directive 2004/10/EC 
(unless otherwise justified for certain particular medicinal products, e.g., radio-pharmaceutical precursors for radio-labeling purposes). In particular, non-
clinical studies, both in vitro and in vivo, must be planned, performed, monitored, recorded, reported and archived in accordance with the GLP principles, 
which define a set of rules and criteria for a quality system for the organizational process and the conditions for non-clinical studies. These GLP standards 
reflect the Organization for Economic Co-operation and Development requirements.

Clinical trials of medicinal products in the EU must be conducted in accordance with EU and national regulations and the International Council for 

Harmonization of Technical Requirements for Pharmaceuticals for Human Use, or ICH, guidelines on Good Clinical Practices, or GCP, as well as the 
applicable regulatory requirements and the ethical principles that have their origin in the Declaration of Helsinki.  Additional GCP guidelines from the 
European Commission, focusing in particular on traceability, apply to clinical trials of advanced therapy medicinal products, or ATMPs. If the sponsor of 
the clinical trial is not established within the EU, it must appoint an EU entity to act as its legal representative. The sponsor must take out a clinical trial 
insurance policy, and in most EU member states, the sponsor is liable to provide ‘no fault’ compensation to any study subject injured in the clinical trial.

The regulatory landscape related to clinical trials in the EU has been subject to recent changes. The EU Clinical Trials Regulation, or CTR, which 

was adopted in April 2014 and repeals the EU Clinical Trials Directive, became applicable on January 31, 

23

 
2022. Unlike directives, the CTR is directly applicable in all EU member states without the need for member states to further implement it into national 
law. The CTR notably harmonizes the assessment and supervision processes for clinical trials throughout the EU via a Clinical Trials Information System, 
which contains a centralized EU portal and database. 

While the EU Clinical Trials Directive required a separate clinical trial application, or CTA, to be submitted in each member state in which the 
clinical trial takes place, to both the competent national health authority and an independent ethics committee, much like the FDA and IRB respectively, the 
CTR introduces a centralized process and only requires the submission of a single application for multi-center trials. The CTR allows sponsors to make a 
single submission to both the competent authority and an ethics committee in each member state, leading to a single decision per member state. The CTA 
must include, among other things, a copy of the trial protocol and an investigational medicinal product dossier containing information about the 
manufacture and quality of the medicinal product under investigation. The assessment procedure of the CTA has been harmonized as well, including a joint 
assessment by all member states concerned, and a separate assessment by each member state with respect to specific requirements related to its own 
territory, including ethics rules. Each member state’s decision is communicated to the sponsor via the centralized EU portal. Once the CTA is approved, 
clinical study development may proceed. 

The CTR foresees a three-year transition period. The extent to which ongoing and new clinical trials will be governed by the CTR varies. Clinical 

trials for which an application was submitted (i) prior to January 31, 2022 under the EU Clinical Trials Directive, or (ii) between January 31, 2022 and 
January 31, 2023 and for which the sponsor has opted for the application of the EU Clinical Trials Directive remain governed by said Directive until 
January 31, 2025. After this date, all clinical trials (including those which are ongoing) will become subject to the provisions of the CTR.  

Medicines used in clinical trials must be manufactured in accordance with Good Manufacturing Practice, or GMP. Other national and EU-wide 

regulatory requirements may also apply.

During the development of a medicinal product, the EMA and national regulators provide the opportunity for dialogue and guidance on the 
development program. At the EMA level, this is usually done in the form of scientific advice, which is given by the Scientific Advice Working Party of the 
Committee for Medicinal Products for Human Use, or CHMP. A fee is incurred with each scientific advice procedure. Advice from the EMA is typically 
provided based on questions concerning, for example, quality (chemistry, manufacturing and controls testing), nonclinical testing and clinical trials, and 
pharmacovigilance plans and risk-management programs. Advice is not legally binding with regard to any future marketing authorization application of the 
product concerned. 

Marketing Authorizations 

In the EU, medicinal products can only be placed on the market after obtaining a marketing authorization, or MA. To obtain regulatory approval of 

an investigational biological product in the EU, we must submit a MA application, or MAA. The process for doing this depends, among other things, on the 
nature of the medicinal product.

24

 
Centralized procedure—Under the centralized procedure, following the opining of the EMA’s CHMP the European Commission issues a single MA 
valid throughout the EU. The centralized procedure is compulsory for certain types of products, such as (i) medicinal products derived from biotechnology 
processes, such as genetic engineering, (ii) designated orphan medicinal products, (iii) advanced therapy medicinal products, or ATMPs, such as gene 
therapy, somatic cell therapy and tissue engineered products, and (iv) medicinal products that contain a new active substance indicated for the treatment of 
certain diseases, such as HIV/AIDS, cancer, neurodegenerative diseases, diabetes, autoimmune diseases and other immune dysfunctions, and viral diseases. 
The centralized procedure is optional for any products containing a new active substance not yet authorized in the EU, or for products that constitute a 
significant therapeutic, scientific or technical innovation or for which the granting of a MA would be in the interest of public health in the EU.

Under the centralized procedure the maximum timeframe for the evaluation of an MAA by the EMA's CHMP is 210 days, excluding clock stops, 

when additional written or oral information is to be provided by the applicant in response to questions asked by the CHMP. At the end of the review period, 
the CHMP provides an opinion to the European Commission. If this opinion is favorable, the Commission may then adopt a decision to grant an MA. In 
exceptional cases, the CHMP might perform an accelerated review of a MAA in no more than 150 days (excluding clock stops), when a medicinal product 
targets an unmet medical need and is expected to be of a major public health interest, particularly from the point of view of therapeutic innovation. The 
timeframe for the evaluation of an MAA under the accelerated assessment procedure is 150 days, excluding clock stops.  

Innovative products that target an unmet medical need and are expected to be of major public health interest may be eligible for a number of 
expedited development and review programs, such as the PRIME scheme, which provides incentives similar to the breakthrough therapy designation in the 
U.S. In March 2016, the EMA launched an initiative, the Priority Medicines, or PRIME, scheme, a voluntary scheme aimed at enhancing the EMA’s 
support for the development of medicines that target unmet medical needs. It is based on increased interaction and early dialogue with companies 
developing promising medicines, to optimize their product development plans and speed up their evaluation to help them reach patients earlier. Product 
developers that benefit from PRIME designation can expect to be eligible for accelerated assessment but this is not guaranteed. Many benefits accrue to 
sponsors of product candidates with PRIME designation, including but not limited to, early and proactive regulatory dialogue with the EMA, frequent 
discussions on clinical trial designs and other development program elements, and accelerated MAA assessment once a dossier has been submitted. 
Importantly, a dedicated contact and rapporteur from the CHMP is appointed early in the PRIME scheme facilitating increased understanding of the 
product at EMA’s committee level. An initial meeting initiates these relationships and includes a team of multidisciplinary experts at the EMA to provide 
guidance on the overall development and regulatory strategies.

National authorization procedures—There are also two other possible routes to authorize medicinal products in several member states, which are 

available for products that fall outside the scope of the centralized procedure:

•

•

Decentralized procedure. Using the decentralized procedure, an applicant may apply for simultaneous authorizations in more than one EU 
member states of medicinal products that have not yet been authorized in any EU member states and that do not fall within the mandatory 
scope of the centralized procedure. Under the decentralized procedure an identical dossier is submitted to the national competent authority of 
each of the member states in which the MA is sought, one of which is selected by the applicant as the reference member state. National MAs 
are issued by competent authorities of the EU member states for their respective territory.

Mutual recognition procedure. In the mutual recognition procedure, a medicine is first authorized in one EU member state, in accordance 
with the national procedures of that member state. Following this, further MAs can be sought from other EU member states in a procedure 
whereby the countries concerned recognize the validity of the original national MA.

MAs have an initial duration of five years. After these five years, the authorization may be renewed on the basis of a reevaluation of the risk-benefit 
balance. Once renewed, the MA is valid for an unlimited period unless the European Commission or the national competent authority decides, on justified 
grounds relating to pharmacovigilance, to proceed with one additional five-year renewal.

Data and Marketing Exclusivity

In the EU, upon receiving a MA, reference medicinal products generally receive eight years of data exclusivity and an additional two years of 

market exclusivity. If granted, data exclusivity period prevents generic or biosimilar applicants from relying on the preclinical and clinical trial data 
contained in the dossier of the reference product when applying for a generic or biosimilar MA in the EU during a period of eight years from the date on 
which the reference product was first authorized in the EU. During the additional two-year period of the market exclusivity period a generic or biosimilar 
MA can be submitted, and the innovator’s data may be referenced but no generic or biosimilar can be marketed in the EU until ten years have elapsed from 
the initial authorization of the reference product in the EU. The overall ten-year market exclusivity period can be extended to a maximum of eleven years 
if, during the first eight years of those ten years, the MA holder obtains an authorization for one or more new therapeutic indications which, during the 
scientific evaluation prior to their authorization, are held to bring a significant clinical benefit in comparison with existing 

25

 
therapies. However, there is no guarantee that a product will be considered by the EU’s regulatory authorities to be a new chemical or biological entity, and 
products may not qualify for data exclusivity.

There is a special regime for biosimilars, or biological medicinal products that are similar to a reference medicinal product but that do not meet the 
definition of a generic medicinal product, for example, because of differences in raw materials or manufacturing processes.  For such products, the results 
of appropriate preclinical or clinical trials must be provided, and guidelines from the EMA detail the type of quantity of supplementary data to be provided 
for different types of biological product. There are no such guidelines for complex biological products, such as gene or cell therapy medicinal products, and 
so it is unlikely that biosimilars of those products will currently be approved in the EU. However, guidance from the EMA states that they will be 
considered in the future in light of the scientific knowledge and regulatory experience gained at the time.

Orphan Medicinal Products

The criteria for designating an “orphan medicinal product” in the EU are similar in principle to those in the United States. A medicinal product may 

be designated as orphan if (1) it is intended for the diagnosis, prevention or treatment of a life-threatening or chronically debilitating condition; (2) either 
(a) such condition affects no more than five in 10,000 persons in the EU when the application is made, or (b) the product, without the benefits derived from 
orphan status, would not generate sufficient return in the EU to justify investment; and (3) there exists no satisfactory method of diagnosis, prevention or 
treatment of such condition authorized for marketing in the EU, or if such a method exists, the product will be of significant benefit to those affected by the 
condition. The application for orphan drug designation must be submitted before the MAA. Orphan medicinal products are eligible for financial incentives 
such as reduction of fees or fee waivers, protocol assistance, access to the centralized procedure, and are, upon grant of a MA, entitled to ten years of 
market exclusivity for the approved therapeutic indication. During this ten-year orphan market exclusivity period, the competent authorities cannot accept 
another MAA, or grant a MA, or accept an application to extend a MA for a similar product for the same indication. The period of market exclusivity is 
extended by two years for orphan medicinal products that have also complied with an agreed pediatric investigation plan, or PIP. No extension to any 
supplementary protection certificate can be granted on the basis of pediatric studies for orphan indications. Orphan drug designation does not convey any 
advantage in, or shorten the duration of, the regulatory review and approval process.

The ten-year market exclusivity may be reduced to six years if, at the end of the fifth year, it is established that the product no longer meets the 
criteria for orphan designation, for example, if the product is sufficiently profitable not to justify maintenance of market exclusivity or where the prevalence 
of the condition has increased above the threshold. Additionally, a MA may be granted to a similar product for the same indication at any time if (i) the 
second applicant can establish that its product, although similar, is safer, more effective or otherwise clinically superior; (ii) the applicant consents to a 
second orphan medicinal product application; or (iii) the applicant cannot supply enough orphan medicinal product.

Pediatric Development

In the EU, MAAs for new medicinal products have to include the results of trials conducted in the pediatric population, in compliance with a 
pediatric investigation plan, or PIP, agreed with the EMA’s Pediatric Committee, or PDCO. The PIP sets out the timing and measures proposed to generate 
data to support a pediatric indication of the drug for which an MA is being sought. The PDCO can grant a deferral of the obligation to implement some or 
all of the measures of the PIP until there are sufficient data to demonstrate the efficacy and safety of the product in adults. Further, the obligation to provide 
pediatric clinical trial data can be waived by the PDCO when these data are not needed or appropriate because the product is likely to be ineffective or 
unsafe in children, the disease or condition for which the product is intended occurs only in adult populations, or when the product does not represent a 
significant therapeutic benefit over existing treatments for pediatric patients. Once the MA is obtained in all member states and study results are included in 
the product information, even when negative, the product is eligible for a six-months supplementary protection certificate extension (if any is in effect at 
the time of approval) or, in the case of orphan pharmaceutical products, a two year extension of the orphan market exclusivity is granted.

Post-Approval Requirements

Similar to the United States, both MA holders and manufacturers of medicinal products are subject to comprehensive regulatory oversight by the 

EMA, the European Commission and/or the competent regulatory authorities of the member states. The holder of a MA must establish and maintain a 
pharmacovigilance system and appoint an individual qualified person for pharmacovigilance, or QPPV, who is responsible for the establishment and 
maintenance of that system, and oversees the safety profiles of medicinal products and any emerging safety concerns. Key obligations include expedited 
reporting of suspected serious adverse reactions and submission of periodic safety update reports, or PSURs.

All new MAAs must include a risk management plan, or RMP, describing the risk management system that the company will put in place and 

documenting measures to prevent or minimize the risks associated with the product. The regulatory authorities may also impose specific obligations as a 
condition of the MA. Such risk-minimization measures or post-authorization obligations may include additional safety monitoring, more frequent 
submission of PSURs, or the conduct of additional clinical trials or post-authorization safety studies.  

26

 
The advertising and promotion of medicinal products is also subject to laws concerning promotion of medicinal products, interactions with 
physicians, misleading and comparative advertising and unfair commercial practices. All advertising and promotional activities for the product must be 
consistent with the approved summary of product characteristics, and therefore all off-label promotion is prohibited. Direct-to-consumer advertising of 
prescription medicines is also prohibited in the EU. Although general requirements for advertising and promotion of medicinal products are established 
under EU directives, the details are governed by regulations in each member state and can differ from one country to another. 

Failure to comply with EU and member state laws that apply to the conduct of clinical trials, manufacturing approval, MA of medicinal products 

and marketing of such products, both before and after grant of the MA, manufacturing of pharmaceutical products, statutory health insurance, bribery and 
anti-corruption or with other applicable regulatory requirements may result in administrative, civil or criminal penalties. These penalties could include 
delays or refusal to authorize the conduct of clinical trials, or to grant MA, product withdrawals and recalls, product seizures, suspension, withdrawal or 
variation of the MA, total or partial suspension of production, distribution, manufacturing or clinical trials, operating restrictions, injunctions, suspension of 
licenses, fines and criminal penalties.

The aforementioned EU rules are generally applicable in the European Economic Area, or EEA (comprised of the 27 EU member states plus 

Iceland, Liechtenstein and Norway).

Brexit and the Regulatory Framework in the United Kingdom

Since the end of the Brexit transition period on January 1, 2021, Great Britain (England, Scotland and Wales) has not been directly subject to EU 

laws, however under the terms of the Ireland/Northern Ireland Protocol, EU laws generally apply to Northern Ireland. The EU laws that have been 
transposed into United Kingdom, or UK, law through secondary legislation remain applicable in Great Britain. However, new legislation such as the CTR 
or in relation to orphan medicines is not applicable in Great Britain. The UK government has passed the Medicines and Medical Devices Act 2021, which 
introduces delegated powers in favor of the Secretary of State or an ‘appropriate authority’ to amend or supplement existing regulations in the area of 
medicinal products and medical devices. This allows new rules to be introduced in the future by way of secondary legislation, which aims to allow 
flexibility in addressing regulatory gaps and future changes in the fields of human medicines, clinical trials and medical devices.

As of January 1, 2021, the Medicines and Healthcare products Regulatory Agency, or MHRA, is the UK’s standalone medicines and medical 
devices regulator. Whilst Northern Ireland will continue to follow the EU regulatory regime, but its national competent authority will remain the MHRA. 

The MHRA has introduced changes to national licensing procedures, including procedures to prioritize access to new medicines that will benefit 

patients, including a 150-day assessment and a rolling review procedure. All existing EU MAs for centrally authorized products were automatically 
converted or grandfathered into UK MAs, effective in GB (only), free of charge on January 1, 2021, unless the MA holder chooses to opt-out. After Brexit, 
companies established in the UK cannot use the centralized procedure and instead must follow one of the UK national authorization procedures or one of 
the remaining post-Brexit international cooperation procedures to obtain an MA to commercialize products in the UK. A new international recognition 
framework has been in place from January 1, 2024, whereby the MHRA will have regard to decisions on the approval of MAs made by the EMA and 
certain other regulators when determining an application for a new GB MA.

Other Healthcare Laws

In addition to FDA restrictions on marketing of pharmaceutical and biological products, other healthcare regulatory laws restrict business practices 

in the biotechnology industry, which include, but are not limited to, anti-kickback, false claims, and transparency laws regarding drug pricing and payments 
and other transfers of value made to physicians and other healthcare providers. The federal Anti-Kickback Statute prohibits the offer, receipt, or payment of 
remuneration in exchange for or to induce the referral of patients or the use of products or services that would be paid for in whole or part by Medicare, 
Medicaid or other federal healthcare programs. Remuneration has been broadly interpreted to include anything of value, including cash, improper discounts 
and free or reduced-price items and services. Further, a person or entity does not need to have actual knowledge of the statute or specific intent to violate it 
to have committed a violation. Many states have similar laws that apply to their state healthcare programs as well as private payors.

The False Claims Act, or FCA, imposes liability on persons who, among other things, knowingly present or cause to be presented, a false, fictitious 

or fraudulent claim for payment to, or approval by, the federal government, knowingly make, use, or cause to be made or used a false record or statement 
material to a false or fraudulent claim to the federal government, or knowingly make a false statement to avoid, decrease or conceal an obligation to pay 
money to the U.S. federal government. The FCA has been used to prosecute persons submitting claims for payment that are inaccurate or fraudulent, that 
are for services not provided as claimed, or for services that are not medically necessary. In addition, the government may assert that a claim including 
items or services resulting from a violation of the Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the False Claims Act. 
Actions under the FCA may be brought by the Attorney General or as a qui tam action by a private individual in the name of the government. The federal 
government is using the FCA, and the accompanying threat of significant liability, in its investigation and prosecution of pharmaceutical and biotechnology 
companies throughout the country, and has obtained multi-million and multi–billion-dollar 

27

 
settlements under the FCA in addition to individual criminal convictions under applicable criminal statutes. In addition, companies have been forced to 
implement extensive corrective action plans and have often become subject to consent decrees or corporate integrity agreements, severely restricting the 
manner in which they conduct their business. Given the significant size of actual and potential settlements, it is expected that the government authorities 
will continue to devote substantial resources to investigating healthcare providers’ and manufacturers’ compliance with applicable fraud and abuse laws.

In addition, a person who offers or transfers to a Medicare or Medicaid beneficiary any remuneration, including waivers of co-payments and 

deductible amounts (or any part thereof), that the person knows or should know is likely to influence the beneficiary’s selection of a particular provider, 
practitioner or supplier of Medicare or Medicaid payable items or services may be liable for civil monetary penalties for each wrongful act. Moreover, in 
certain cases, providers who routinely waive copayments and deductibles for Medicare and Medicaid beneficiaries can also be held liable under the Anti-
Kickback Statute and civil False Claims Act, which can impose additional penalties associated with the wrongful act. One of the statutory exceptions to the 
prohibition is non-routine, unadvertised waivers of copayments or deductible amounts based on individualized determinations of financial need or 
exhaustion of reasonable collection efforts. The Office of Inspector General of the Department of Health and Human Services emphasizes, however, that 
this exception should only be used occasionally to address special financial needs of a particular patient. Although this prohibition applies only to federal 
healthcare program beneficiaries, the routine waivers of copayments and deductibles offered to patients covered by commercial payers may implicate 
applicable state laws related to, among other things, unlawful schemes to defraud, excessive fees for services, tortious interference with patient contracts 
and statutory or common law fraud. 

The federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, created additional federal criminal statutes that prohibit, among 

other actions, knowingly and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit program, including private third-
party payors, knowingly and willfully embezzling or stealing from a healthcare benefit program, willfully obstructing a criminal investigation of a 
healthcare offense, and knowingly and willfully falsifying, concealing or covering up a material fact or making any materially false, fictitious or fraudulent 
statement in connection with the delivery of or payment for healthcare benefits, items or services. Similar to the federal Anti-Kickback Statute, a person or 
entity does not need to have actual knowledge of the statute or specific intent to violate it in order to have committed a violation.

In addition, there has been a recent trend of increased federal and state regulation of payments made to physicians and other healthcare providers. 

The ACA, among other things, imposed new reporting requirements through the Physician Payments Sunshine Act on certain manufacturers of drugs 
covered by a federal healthcare program for payments made by them to physicians (defined to include doctors, dentists, optometrists, podiatrists and 
chiropractors), certain non-physician practitioners (physician assistants, nurse practitioners, clinical nurse specialists, certified registered nurse anesthetists, 
anesthesiology assistants, and certified nurse midwives)  and teaching hospitals, as well as ownership and investment interests held by physicians and their 
immediate family members. Failure to submit required information may result in civil monetary penalties for all payments, transfers of value or ownership 
or investment interests that are not timely, accurately and completely reported in an annual submission. Manufacturers must submit reports by the 90th day 
of each calendar year. Certain states also mandate implementation of compliance programs, impose restrictions on drug manufacturer marketing practices 
and/or require the tracking and reporting of gifts, compensation and other remuneration to physicians, and pricing information and marketing expenditures.

To the extent that VOWST or any of our product candidates, once approved, are sold in a foreign country, we may be subject to similar foreign laws 

and regulations, which may include, for instance, applicable post-marketing requirements, including safety surveillance, anti-fraud and abuse laws, and 
implementation of corporate compliance programs and reporting of payments or other transfers of value to healthcare professionals.

The shifting commercial compliance environment and the need to build and maintain robust systems to comply with different compliance and/or 

reporting requirements in multiple jurisdictions increase the possibility that a healthcare company may violate one or more of the requirements. Violations 
of any of such laws or any other governmental regulations that apply to drug manufacturers may result in significant penalties, including, without 
limitation, administrative, civil and criminal penalties, damages, fines, disgorgement, the curtailment or restructuring of operations, exclusion from 
participation in federal and state healthcare programs, reporting obligations and integrity oversight, and imprisonment.

28

 
Coverage and Reimbursement

Significant uncertainty exists as to the coverage and reimbursement status of any product candidates for which we obtain regulatory approval. In 

both domestic and foreign markets, sales and reimbursement of any approved products will depend, in part, on the extent to which third-party payors, such 
as government health programs, commercial insurance and managed healthcare organizations provide coverage, and establish adequate reimbursement 
levels for, such products. Third-party payors are increasingly challenging the prices charged for medical products and services and imposing controls to 
manage costs. Third-party payors may limit, or hinder, coverage to specific products on an approved list, also known as a formulary, which might not 
include all of the FDA-approved products for a particular indication. Additionally, we may need to conduct expensive pharmacoeconomic studies in order 
to demonstrate the cost-effectiveness of our products, as well as provide rebates and discounts which may impact the net selling price of our products. If 
third-party payors do not consider our products to be cost-effective compared to other therapies, the payors may not cover our products as a benefit under 
their plans or, if they do, the level of reimbursement may not be sufficient to allow us to sell our products on a profitable basis.

The containment of healthcare costs also has become a priority of federal and state governments and the prices of pharmaceutical and biological 

products have been a focus in this effort. Governments have shown significant interest in implementing cost-containment programs, including price 
controls, restrictions on reimbursement and requirements for substitution of generic products. Adoption of price controls and cost-containment measures, 
and adoption of more restrictive policies in jurisdictions with existing controls and measures, could further limit our net revenue and results.

Outside the United States, ensuring adequate coverage and payment for our products will face challenges. Pricing of prescription pharmaceuticals is 

subject to governmental control in many countries. Pricing negotiations with governmental authorities can extend well beyond the receipt of regulatory 
marketing approval for a product and may require us to conduct a clinical trial that compares the cost effectiveness of our product candidates or products to 
other available therapies. Conducting such a clinical trial could be expensive and result in delays in our commercialization efforts. Third-party payors are 
challenging the prices charged for medical products and services, and many third-party payors limit reimbursement for newly approved healthcare 
products. Recent budgetary pressures in many countries are also causing governments to consider or implement various cost-containment measures, such as 
price freezes, increased price cuts and rebates. If budget pressures continue, governments may implement additional cost-containment measures. Cost-
control initiatives could decrease the price we might establish for products that we may develop or sell, which would result in lower product revenues or 
royalties payable to us. There can be no assurance that any country that has price controls or reimbursement limitations for pharmaceutical products will 
allow favorable reimbursement and pricing arrangements for any of our products. The downward pressure on healthcare costs in general, particularly 
prescription products, has become very intense. As a result, increasingly high barriers are being erected to the entry of new products. In addition, in some 
countries, cross border imports from low priced markets exert a commercial pressure on pricing within a country.

Healthcare Reform

In the United States, there have been a number of federal and state proposals during the last few years regarding the pricing of pharmaceutical and 

biological products, government control and other changes to the healthcare system. It is uncertain what legislative proposals will be adopted or what 
actions federal, state or private payors for medical goods and services may take in response to any healthcare reform proposals or legislation. We cannot 
predict the effect medical or healthcare reforms may have on our business, and no assurance can be given that any such reforms will not have a material 
adverse effect.

By way of example, in March 2010, the ACA was signed into law, which, among other things, includes changes to the coverage and payment for 

pharmaceutical and biological products under government health care programs. Among other things, the ACA:

•

•

•

•

expanded manufacturers’ rebate liability under the Medicaid Drug Rebate Program by increasing the minimum rebate for both branded and 
generic drugs and revising the definition of ‘‘average manufacturer price,’’ or AMP, for calculating and reporting Medicaid drug rebates on 
outpatient prescription drug prices;

extended Medicaid drug rebates, previously due only on fee-for-service utilization, to Medicaid managed care utilization, and created an 
alternate rebate formula for new formulations of certain existing products that is intended to increase the amount of rebates due on those 
drugs;

expanded the types of entities eligible for the 340B drug discount program that mandates discounts to certain hospitals, community centers 
and other qualifying providers. With the exception of children’s hospitals, these newly eligible entities will not be eligible to receive 
discounted 340B pricing on orphan drugs. In addition, because 340B pricing is determined based on AMP and Medicaid drug rebate data, the 
revisions to the Medicaid rebate formula and AMP definition described above could cause the required 340B discounts to increase; and

established the Medicare Part D coverage gap discount program by requiring manufacturers to provide a 70% point-of-sale-discount off the 
negotiated price of applicable brand drugs to eligible beneficiaries during their coverage gap period as a condition for the manufacturers’ 
outpatient drugs to be covered under Medicare Part D.

29

 
Since its enactment, there have been judicial, executive and Congressional challenges to certain aspects of the ACA. On June 17, 2021, the U.S. 

Supreme Court dismissed the most recent judicial challenge to the ACA brought by several states without specifically ruling on the constitutionality of the 
ACA. Thus, the ACA will remain in effect in its current form. Further, prior to the U.S. Supreme Court ruling, President Biden issued an executive order to 
initiate a special enrollment period from February 15, 2021, through August 15, 2021, for purposes of obtaining health insurance coverage through the 
ACA marketplace. The executive order also instructed certain governmental agencies to review and reconsider their existing policies and rules that limit 
access to healthcare, including among others, reexamining Medicaid demonstration projects and waiver programs that include work requirements, and 
policies that create unnecessary barriers to obtaining access to health insurance coverage through Medicaid or the ACA. 

Other legislative changes have been proposed and adopted in the United States since the ACA was enacted. In For example, the Budget Control Act 

of 2011, enacted in August 2011, among other things, included reductions of Medicare payments to providers, which went into effect in April 2013 and, 
due to subsequent legislative amendments, will remain in effect through 2032, with the exception of a temporary suspension from May 1, 2020 through 
March 31, 2022, unless additional Congressional action is taken. In January 2013, the American Taxpayer Relief Act of 2012 was signed into law, which, 
among other things, further reduced Medicare payments to several types of providers, including hospitals, and increased the statute of limitations period for 
the government to recover overpayments to providers from three to five years. In addition, the American Rescue Plan Act of 2021 as signed into law, which 
eliminated the statutory Medicaid drug rebate cap, beginning January 1, 2024. The rebate was previously capped at 100% of a drug’s AMP.

More recently, there has been heightened governmental scrutiny over the manner in which manufacturers set prices for their marketed products, 

which have resulted in several Congressional inquiries and proposed and enacted legislation designed to, among other things, bring more transparency to 
product pricing, review the relationship between pricing and manufacturer patient programs, and reform government program reimbursement 
methodologies for pharmaceutical and biological products. Most recently, on August 16, 2022 the Inflation Reduction Act of 2022 (“IRA”) was signed into 
law.  Among other things, the IRA requires manufacturers of certain drugs to engage in price negotiations with Medicare (beginning in 2026), with prices 
that can be negotiated subject to a cap; imposes rebates under Medicare Part B and Medicare Part D to penalize price increases that outpace inflation (first 
due in 2023); and replaces the Part D coverage gap discount program with a new discounting program (beginning in 2025).  The IRA permits the Secretary 
of the Department of Health and Human Services (HHS) to implement many of these provisions through guidance, as opposed to regulation, for the initial 
years. On August 29, 2023, HHS announced the list of the first ten drugs that will be subject to price negotiations, although the drug price negotiation 
program is currently subject to legal challenges. For that and other reasons, it is currently unclear how the IRA will be effectuated, and the impact of the 
IRA on the pharmaceutical industry cannot yet be fully determined. Individual states in the United States have also become increasingly active in passing 
legislation and implementing regulations designed to control pharmaceutical product pricing, including price or patient reimbursement constraints, 
discounts, restrictions on certain product access and marketing cost disclosure and transparency measures, and, in some cases, designed to encourage 
importation from other countries and bulk purchasing. Adoption of other new legislation at the federal, state, or foreign level could further limit 
reimbursement for pharmaceuticals, including our product candidates if approved.

Data Privacy and Security 

We may also be subject to U.S. federal, state and foreign laws, regulations and standards governing the collection, use, access to, confidentiality, and 

security of health-related and other personal information, that could apply now or in the future to our operations or the operations of our partners. 
Numerous federal and state laws and regulations, including data breach notification laws, health information privacy and security laws and consumer 
protection laws and regulations, govern the collection, use, disclosure, and protection of health-related and other personal information.

In addition, certain foreign laws govern the privacy and security of personal data, including health-related data. Privacy and security laws, 
regulations, and other obligations are constantly evolving, may conflict with each other to complicate compliance efforts, and can result in investigations, 
proceedings, or actions that lead to significant civil and/or criminal penalties and restrictions on data processing.

Employees

Human Capital

In November 2023, we announced the Restructuring Plan, which included a reduction in workforce of approximately 160 employees, or 

approximately 41% of our workforce. As of January 1, 2024, after the substantial implementation of the reduction in workforce in 2023, we had 233 full-
time permanent employees. Thirty-nine employees work in administration, operations, and commercial and 194 work in research and development. None 
of our employees in the U.S. are currently represented by a labor union or covered by collective bargaining agreements, and we believe our relationship 
with our employees is good.  

Talent Acquisition and Development

We consider the intellectual capital, skills and experience of our employees to be an essential driver of our business and key to our future prospects. 

We face intense competition for qualified individuals from numerous pharmaceutical and biotechnology 

30

 
companies, universities, governmental entities and other research institutions, and we believe that our future success will depend in large part on our 
continued ability to attract and retain highly skilled employees. To attract qualified applicants to our company and retain our employees, we offer a total 
rewards package consisting of base salary and cash target bonus targeting the 50th
 percentile of the market based on geography, a comprehensive benefit 
package and equity compensation for every employee. Annual cash bonus opportunity and equity compensation increase as a percentage of total 
compensation based on level of responsibility. Any actual bonus payout is based on a combination of individual performance and corporate performance.

Diversity, Inclusion, and Belonging

As a microbiome therapeutics company developing a novel class of live biotherapeutic drugs, we believe that our long-term success and ability to 
deliver innovative, safe and effective medicines to patients requires a diverse and inclusive workforce. We value diversity at all levels of the organization 
and continue to focus on extending our diversity, equity and inclusion initiatives across our entire workforce, from: working with managers to develop 
strategies for fostering high performing teams from all backgrounds; to ensuring that we attract, develop and retain diverse talent from all backgrounds; to 
increasing awareness within our company of unconscious biases, and supporting all employees, including those who may be underrepresented in our 
company, industry or society, such as women, members of the LGBTQ community and people of color. In addition, we pride ourselves on an open culture 
that respects co-workers, values employees’ health and well-being and fosters professional development. We support employee growth and development in 
a variety of ways including with group training, individual mentoring and coaching, conference attendance and tuition reimbursement. Our management 
conducts annual employee engagement surveys and reports to our board of directors on human capital management topics, including corporate culture, 
diversity, equity and inclusion, employee development and retention, and compensation and benefits. Similarly, our board of directors regularly provides 
input on important decisions relating to these matters, including with respect to employee compensation and benefits, talent retention and development.

Our Corporate Information

We were incorporated in the State of Delaware in 2010 under the name Newco LS21, Inc. In October 2011, we changed our name to Seres Health, 

Inc., and in May 2015, we changed our name to Seres Therapeutics, Inc. Our principal executive offices are located at 101 Cambridgepark Drive, 
Cambridge, Massachusetts 02140 and our telephone number is (617) 945-9626. Our website address is www.serestherapeutics.com. The information 
contained in, or accessible through, our website does not constitute a part of this Annual Report on Form 10-K.

We are subject to the informational requirements of the Securities Exchange Act of 1934, as amended, or the Exchange Act, and, accordingly, file 

reports, proxy statements and other information with the Securities and Exchange Commission, or SEC. The SEC maintains a web site 
(http://www.sec.gov) that contains material regarding issuers that file electronically, such as ourselves, with the SEC.

We make available free of charge on our website our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-

K and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act, as soon as reasonably practicable after we 
electronically file such material with, or furnish it to, the SEC.

31

 
Item 1A. Risk Factors

Our business faces significant risks and uncertainties. Accordingly, in evaluating our business, you should carefully consider the risk factors 
discussed below, as well as the other information included or incorporated by reference in this Annual Report on Form 10-K, including our consolidated 
financial statements and the related notes and “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”  The 
occurrence of any of the events or developments described below or elsewhere in this report could harm our business, financial condition, results of 
operations or growth prospects.

Risks Related to Our Financial Position and Need for Additional Capital

We are a commercial-stage company and have incurred significant losses since our inception. We expect to incur losses for the foreseeable future and 
may never achieve or maintain profitability. 

Since inception, we have incurred significant operating losses. Our net loss was $113.7 million for the year ended December 31, 2023, and $250.2 

million for the year ended December 31, 2022. As of December 31, 2023, we had an accumulated deficit of $978.2 million. As noted elsewhere in this 
Annual Report on Form 10-K, we have identified conditions and events that raise substantial doubt about our ability to continue as a going concern. To 
date, we have financed our operations through the public offerings of our common stock, private placements of our common stock and preferred stock, 
payments under our collaboration agreements, and loan facility. We have devoted substantially all of our financial resources and efforts to developing our 
microbiome therapeutics platform, identifying potential product candidates and conducting preclinical studies and clinical trials. We have only had one 
product, VOWST,  which was approved for marketing in the United States to prevent the recurrence of CDI in individuals 18 years of age and older 
following antibacterial treatment for recurrent CDI on April 26, 2023, and launched in June 2023. We have not completed development of any of our other 
product candidates, which we call microbiome therapeutic candidates, or other drugs or biologics. We expect to continue to incur significant expenses and 
operating losses for the foreseeable future.  While we plan to focus our investment on supporting commercialization of VOWST and on our SER-155 Phase 
1b study in the near-term, our expenses may increase substantially in connection with our ongoing and future activities, particularly if and as we: 

•

•

•

•

•

•

•

•

•

commercialize and manufacture VOWST for adult patients with recurrent CDI with our collaborator Nestlé;

continue the clinical development of SER-155 to potentially reduce incidences of gastrointestinal infections, resulting bloodstream infections, 
and GvHD in patients receiving allo-HSCT;

advance research and development activities supported by partnerships; 

make strategic investments in manufacturing capabilities;

maintain and augment our extensive proprietary microbiome therapeutic drug development know-how that may be used to support future 
research and development efforts, including our intellectual property portfolio and intellectual property that we may opportunistically acquire;

establish a sales and distribution infrastructure and scale-up manufacturing capabilities to commercialize any products for which we have 
obtained and in the future may obtain regulatory approval;

perform our obligations under our agreements with our collaborators;

seek to obtain regulatory approvals for our product candidates; and

experience any delays or encounter any issues with any of the above, including but not limited to failed studies, complex results, safety issues or 
other regulatory challenges.

To become and remain profitable, we must succeed in developing and commercializing products that generate significant revenue. This will require 

us to be successful in a range of challenging activities, including completing preclinical testing and clinical trials of our product candidates, discovering 
additional product candidates, obtaining regulatory approval for these product candidates and manufacturing, marketing and selling any products for which 
we have already obtained and may in the future obtain regulatory approval. We are in the preliminary stages of many of these activities. We may never 
succeed in these activities and, even if we do, may never generate revenue that is significant enough to achieve profitability.

Because of the numerous risks and uncertainties associated with pharmaceutical product and biological development, we are unable to accurately 

predict the timing or amount of increased expenses or when, or if, we will be able to achieve profitability. 

Even if we do achieve profitability, we may not be able to sustain or increase profitability on a quarterly or annual basis. Our failure to become and 

remain profitable would depress our value and could impair our ability to raise capital, expand our business, maintain our research and development and 
commercialization efforts, diversify our product offerings or even continue our operations.

We have identified conditions and events that raise substantial doubt regarding our ability to continue as a going concern.

32

 
Based on our currently available cash resources and our current level of operations and cash flows for the 12-month period subsequent to the date of 

issuance of the consolidated financial statements included elsewhere in this Annual Report on Form 10-K, we will require additional funding prior to the 
end of 2024. Because the ability to obtain sufficient additional equity or debt financing with terms favorable or acceptable to us cannot be considered 
probable according to the applicable accounting standards because they are outside our control, there is substantial doubt about our ability to continue as a 
going concern for at least 12 months from the date that our consolidated financial statements for the year ended December 31, 2023 were issued.

Substantial doubt about our ability to continue as a going concern may materially and adversely affect the price per share of our common stock, and 

it may be more difficult for us to obtain financing. If potential collaborators decline to do business with us or potential investors decline to participate in 
any future financings due to such concerns, our ability to increase our cash position may be limited. The perception that we may not be able to continue as a
going concern may cause others to choose not to deal with us due to concerns about our ability to meet our contractual obligations.

We have prepared our consolidated financial statements on a going concern basis, which contemplates the realization of assets and the satisfaction of 

liabilities and commitments in the normal course of business. Our audited consolidated financial statements included in this Annual Report on Form 10-K 
do not include any adjustments to reflect the possible inability of the Company to continue as a going concern within 12 months after the issuance of such 
financial statements.

We will need additional funding in order to complete development of our product candidates and commercialize VOWST and our product 
candidates, if approved. If we are unable to raise capital when needed, we could be forced to delay, reduce or eliminate our product development 
programs or commercialization efforts.

Our expenses may increase in connection with our ongoing activities, particularly if and as we scale up manufacturing operations and continue the 

commercialization of VOWST, continue the SER-155 Phase 1b study, and research, develop and initiate clinical trials of our product candidates. In 
addition, if we obtain marketing approval for any of our product candidates, we expect to incur costs related to product manufacturing and 
commercialization, including marketing, sales and distribution, and may not generate meaningful product revenues or collaboration profit in the near 
future.  Furthermore, we have incurred and expect to continue to incur additional costs associated with operating as a public company.  Accordingly, we 
will need to obtain substantial additional funding in connection with our continuing operations. If we are unable to raise capital when needed or on 
attractive terms, we could be forced to delay, reduce or eliminate our research and development programs or any current or future commercialization 
efforts. 

As noted above, we have identified conditions and events that raise substantial doubt about our ability to continue as a going concern. Our future 

capital requirements will depend on many factors, including:

•

•

•

•

•

•

•

•

•

•

the impact of a continued increase in inflation rates or interest rates;

the progress and results of our clinical studies;

the cost of manufacturing VOWST and our product candidates;

the scope, progress, results and costs of preclinical development, laboratory testing and clinical trials for our product candidates;

our share of the profits and losses from commercial sales of VOWST pursuant to the 2021 License Agreement; 

the revenue, if any, received from commercial sales of any of our product candidates for which we receive marketing approval;

the costs and timing of preparing, filing and prosecuting patent applications, maintaining and enforcing our intellectual property rights and 
defending any intellectual property-related claims;

the effect of competing technological and market developments; 

the success of our Restructuring Plan announced in November 2023, which has been substantially implemented; and

the extent to which we acquire or invest in businesses, products and technologies, including entering into licensing or collaboration arrangements 
for product candidates.

Any additional fundraising efforts may divert our management from their day-to-day activities, which may adversely affect our ability to develop 

and commercialize our products or product candidates. In addition, we cannot guarantee that future financing will be available in sufficient amounts or on 
terms acceptable to us, if at all. Additionally, market volatility resulting from current macroeconomic conditions, the COVID-19 pandemic, the conflicts 
involving Ukraine and Russia and Israel and its surrounding regions, or other factors could also adversely impact our ability to access capital as and when 
needed.  Moreover, the terms of any financing may adversely affect the holdings or the rights of our stockholders and the issuance of additional securities, 
whether equity or debt, by us, or the possibility of such issuance, may cause the market price of our shares to decline. The sale of additional equity or 
convertible securities would dilute all of our stockholders and may decrease our stock price. The incurrence of indebtedness could 

33

 
result in increased fixed payment obligations and we may be required to agree to certain restrictive covenants, such as limitations on our ability to incur 
additional debt, limitations on our ability to acquire, sell, or license intellectual property rights and other operating restrictions that could adversely impact 
our ability to conduct our business. We could also be required to seek funds through arrangements with collaborators or others at an earlier stage than 
otherwise would be desirable and we may be required to relinquish rights to some of our technologies or product candidates or otherwise agree to terms 
unfavorable to us, any of which may have a material adverse effect on our business, operating results and prospects.

If we are unable to obtain funding on a timely basis, we may be required to significantly curtail, delay, or discontinue one or more of our research or 

development programs or the commercialization of VOWST or any product candidates, or be unable to expand our operations or otherwise capitalize on 
our business opportunities, as desired, which could materially adversely affect our business, financial condition and results of operations.

Our limited operating history may make it difficult to evaluate the success of our business to date and to assess our future viability.

Since our inception in October 2010, we have devoted substantially all of our resources to developing our clinical and preclinical program, building 
our intellectual property portfolio, developing our supply chain, planning our business, raising capital and providing general and administrative support for 
these operations.  Other than with respect to VOWST, which was approved by the FDA in April 2023, we have not yet demonstrated our ability to obtain 
regulatory approvals. Moreover, with the recent approval of VOWST, we have limited experience in demonstrating our ability to manufacture a 
commercial-scale product, or arrange for a third party to do so on our behalf, or conduct sales and marketing activities necessary for successful product 
commercialization. Additionally, we expect our financial condition and operating results to continue to fluctuate significantly from quarter to quarter and 
year to year due to a variety of factors, including for example, the impact of our Restructuring Plan announced in November 2023 and substantially 
implemented by December 31, 2023, many of which are beyond our control. Consequently, any predictions made about our future success or viability may 
not be as accurate as they could be if we had a longer operating history.

Risks Related to the Discovery, Development and Regulatory Approval of Our Product Candidates

Other than VOWST, we are early in our development efforts of our product candidates and may not be successful in our efforts to use our reverse 
translational microbiome therapeutics platform to build a pipeline of product candidates and develop additional marketable drugs.

We are using our reverse translational microbiome therapeutics platform to develop microbiome therapeutic candidates. Other than VOWST, which 
launched in the United States in June 2023, we are at an early stage of development of our product candidates and our platform has not yet, and may never, 
lead to other approvable or marketable drugs. We are developing additional product candidates that we intend to develop to reduce infection and treat 
diseases where the microbiome is implicated.  We may have problems applying our technologies to these areas, and our product candidates may not be 
effective in reducing infection and disease. Our product candidates may not be suitable for clinical development, including as a result of their harmful side 
effects, limited efficacy or other characteristics that indicate that they are unlikely to be products that will receive marketing approval and, if approved, 
achieve market acceptance. 

The success of our product and product candidates will depend on several factors, including the following:

•

•

•

•

•

•

•

•

•

•

•

completion of preclinical studies and clinical trials with positive results;

receipt of marketing approvals from applicable regulatory authorities;

obtaining and maintaining patent and trade secret protection and regulatory exclusivity for our product candidates;

making arrangements with third-party manufacturers for, or establishing our own, commercial manufacturing capabilities;

launching commercial sales of our products, if and when approved, whether alone or in collaboration with others;

entering into new collaborations throughout the development process as appropriate, from preclinical studies through to commercialization;

acceptance of our products and our product candidates, if and when approved, by patients, the medical community and third-party payors;

effectively competing with other therapies;

obtaining and maintaining coverage and adequate reimbursement by third-party payors, including government payors, for our products, if 
approved;

protecting our rights in our intellectual property portfolio;

operating without infringing or violating the valid and enforceable patents or other intellectual property of third parties;

34

 
•

•

maintaining a continued acceptable safety profile of our products following approval; and

maintaining and growing an organization of scientists and business people who can develop and commercialize our products and technology.

If we or our collaborators do not successfully develop and commercialize our products or product candidates we will not be able to obtain product 

revenue or collaboration profit in future periods, which likely would result in significant harm to our financial position and adversely affect our stock price.

VOWST and our product candidates are based on microbiome therapeutics, which is a novel approach to therapeutic intervention.

VOWST and our product candidates are based on microbiome therapeutics, a novel class of biological drugs, which are designed to treat disease by 
modulating the microbiome to restore health by repairing the function of a disrupted microbiome to a non-disease state. To our knowledge, VOWST is the 
first oral product based on this approach to receive FDA approval. We cannot be certain that our approach will lead to the development of additional 
approvable or marketable products or that we will be able to manufacture at commercial scale. Finally, the FDA or other regulatory authorities may lack 
experience in evaluating the safety and efficacy of novel product candidates based on microbiome therapeutics, which could result in a longer than 
expected regulatory review process, increase our expected development costs and delay or prevent commercialization of our product candidates. 

Our reverse translational microbiome therapeutics platform relies on third parties for biological materials, including human stool. Some biological 
materials have not always met our expectations or requirements, and any disruption in the supply of these biological materials could materially adversely 
affect our business. For example, if any supplied biological materials are contaminated with disease organisms, we would not be able to use such biological 
materials. Although we have control processes and screening procedures, biological materials are susceptible to damage and contamination and may 
contain active pathogens. Improper storage of these materials, by us or any third-party suppliers, may require us to destroy some of our materials or 
products, which could delay the development or commercialization of VOWST or our product candidates.

Clinical drug development involves a risky, lengthy and expensive process, with an uncertain outcome. We may incur additional costs or experience 
delays in completing, or ultimately be unable to complete, the development and commercialization of our product candidates.

Other than VOWST, which received FDA approval in April 2023 to prevent the recurrence of CDI in individuals 18 years of age and older 

following antibacterial treatment for recurrent CDI, it is difficult to predict when or if any of our product candidates will prove effective and safe in humans 
or will receive regulatory approval, and the risk of failure through the development process is high. Before obtaining marketing approval from regulatory 
authorities for the sale of any product candidate, we must complete preclinical development and then conduct extensive clinical trials to demonstrate the 
safety and efficacy of our product candidates in humans. Clinical testing is expensive, difficult to design and implement, can take many years to complete 
and is uncertain as to outcome. A failure of one or more clinical trials can occur at any stage of testing, and our clinical trials may not be successful. The 
outcome of preclinical testing and early clinical trials may not be predictive of the success of later clinical trials, and interim or preliminary results of a 
clinical trial, that we may from time to time announce, do not necessarily predict final results. A number of companies in the pharmaceutical and 
biotechnology industries have suffered significant setbacks in advanced clinical trials due to lack of efficacy or adverse safety profiles, notwithstanding 
promising results in earlier studies, and we cannot be certain that we will not face similar setbacks. 

In addition, we cannot be certain as to what type and how many clinical trials the FDA, or other regulatory authorities, will require us to conduct 

before we may successfully gain approval to market any of our product candidates. Prior to approving a new therapeutic product, the FDA (or other 
regulatory authorities) generally requires that safety and efficacy, or with respect to biological products such as our microbiome therapeutic candidates, 
safety, purity and potency, be demonstrated in two adequate and well-controlled clinical trials. In some situations, evidence from a Phase 2 trial and a Phase 
3 trial or from a single Phase 3 trial can be sufficient for FDA approval, such as in cases where the trial or trials provide highly reliable and statistically 
strong evidence of an important clinical benefit. 

We may experience numerous unforeseen events during, or as a result of, clinical trials that could delay or prevent our ability to receive marketing 

approval or commercialize our product candidates, including:

•

•

•

inability to generate sufficient preclinical, toxicology, or other in vivo or in vitro data to support the initiation or continuation of clinical trials;

regulatory authorities or institutional review boards or ethics committees may not authorize us or our investigators to commence a clinical trial or 
conduct a clinical trial at a prospective trial site;

failures or delays in reaching agreement on acceptable clinical trial contracts or clinical trial protocols with prospective trial sites;

35

 
•

•

•

•

•

•

•

•

•

clinical trials of our product candidates may demonstrate undesirable side effects or produce negative or inconclusive results, and we may decide, 
or regulators may require us, to conduct additional clinical trials or abandon product development programs;

the number of patients required for clinical trials of our product candidates may be larger than we anticipate, enrollment in these clinical trials 
may be slower than we anticipate or participants may drop out of these clinical trials at a higher rate than we anticipate;

our third-party contractors may fail to comply with regulatory requirements or meet their contractual obligations to us in a timely manner, or at 
all;

we may have to suspend or terminate clinical trials of our product candidates for various reasons, including a finding that the participants are 
being exposed to unacceptable health risks;

regulatory authorities or institutional review boards or ethics committees may require that we or our investigators suspend or terminate clinical 
research for various reasons, including noncompliance with regulatory requirements or a finding that the participants are being exposed to 
unacceptable health risks;

the cost of clinical trials of our product candidates may be greater than we anticipate;

the supply or quality of our product candidates or other materials necessary to conduct clinical trials of our product candidates may be 
insufficient or inadequate;

regulatory authorities may revise the requirements for approving our product candidates, or such requirements may not be as we anticipate; and

regarding trials managed by any current or future collaborators, our collaborators may face any of the above issues, and may conduct clinical 
trials in ways they view as advantageous to them but potentially suboptimal for us.

If we are required to conduct additional clinical trials or other testing of our product candidates beyond those that we currently contemplate, if we 

are unable to successfully complete clinical trials of our product candidates or other testing, if the results of these trials or tests are not positive or are only 
modestly positive or if there are safety concerns, we may:

•

•

•

•

•

•

•

•

•

be delayed in obtaining marketing approval for our product candidates;

lose the support of current or any future collaborators, requiring us to bear more of the burden of development of certain compounds;

not obtain marketing approval at all;

obtain marketing approval in some countries and not in others;

obtain approval for indications or patient populations that are not as broad as we intend or desire;

obtain approval with labeling that includes significant use or distribution restrictions or safety warnings;

be subject to additional post-marketing testing requirements;

be subject to increased pricing pressure; or

have the product removed from the market after obtaining marketing approval.

Clinical trials must be conducted in accordance with the FDA and other applicable regulatory authorities’ legal requirements, regulations and 
guidelines, and remain subject to oversight by these governmental agencies and ethics committees or IRBs at the medical institutions where such clinical 
trials are conducted. We could also encounter delays if a clinical trial is suspended or terminated by us, by the IRBs of the institutions in which such trials 
are being conducted, by a Data Safety Monitoring Board for such trial or by the FDA or comparable foreign regulatory authorities. These authorities may 
impose such a suspension or termination due to a number of factors, including failure to conduct the clinical trial in accordance with regulatory 
requirements or applicable clinical trial protocols, adverse findings from inspections of clinical trial sites by the FDA or comparable foreign regulatory 
authorities, unforeseen safety issues or adverse side effects, failure to demonstrate a benefit from using a product candidate, changes in governmental 
regulations or administrative actions or lack of adequate funding to continue the clinical trial. In addition, changes in regulatory requirements and policies 
may occur, and we may need to amend clinical trial protocols to comply with these changes. Amendments may require us to resubmit our clinical trial 
protocols to regulators, IRBs or ethics committees for reexamination, which may impact the costs, timing or successful completion of a clinical trial. 
Additional clinical trials or changes in our development plans could cause us to incur significant development costs, delay or prevent the commercialization 
of our product candidates or otherwise adversely affect our business. 

36

 
In addition, many of the factors that cause, or lead to, the termination suspension of, or a delay in the commencement or completion of, clinical trials 
may also ultimately lead to the denial of regulatory approval of a product candidate. We do not know whether any of our preclinical studies or clinical trials 
will begin as planned, will need to be restructured or will be completed on schedule, or at all. Significant preclinical or clinical trial delays also could 
shorten any periods during which we may have the exclusive right to commercialize our product candidates or allow our competitors to bring products to 
market before we do, potentially impairing our ability to successfully commercialize our product candidates and harming our business and results of 
operations.

In addition, the FDA’s and other regulatory authorities’ policies may change and additional government regulations may be enacted with respect to 

clinical trials.  For instance, the regulatory landscape related to clinical trials in the European Union, or EU, recently evolved. The EU Clinical Trials 
Regulation, or CTR, which was adopted in April 2014 and repeals the EU Clinical Trials Directive, became applicable on January 31, 2022. While the EU 
Clinical Trials Directive required a separate clinical trial application, or CTA, to be submitted in each member state in which the clinical trial takes place, to 
both the competent national health authority and an independent ethics committee, the CTR introduces a centralized process and only requires the 
submission of a single application for multi-center trials. The CTR allows sponsors to make a single submission to both the competent authority and an 
ethics committee in each member state, leading to a single decision per member state. The assessment procedure of the CTA has been harmonized as well, 
including a joint assessment by all member states concerned, and a separate assessment by each member state with respect to specific requirements related 
to its own territory, including ethics rules. Each member state’s decision is communicated to the sponsor via the centralized EU portal. Once the CTA is 
approved, clinical study development may proceed. The CTR foresees a three-year transition period. The extent to which ongoing and new clinical trials 
will be governed by the CTR varies. Clinical trials for which an application was submitted (i) prior to January 31, 2022 under the EU Clinical Trials 
Directive, or (ii) between January 31, 2022 and January 31, 2023 and for which the sponsor has opted for the application of the EU Clinical Trials Directive 
remain governed by said Directive until January 31, 2025. After this date, all clinical trials (including those which are ongoing) will become subject to the 
provisions of the CTR. Compliance with the CTR requirements by us and our third-party service providers, such as contract research organizations, or 
CROs, may impact our developments plans.  

It is currently unclear to what extent the United Kingdom, or UK, will seek to align its regulations with the EU. The UK regulatory framework in 

relation to clinical trials is derived from existing EU legislation (as implemented into UK law, through secondary legislation). On January 17, 2022, the UK 
Medicines and Healthcare products Regulatory Agency, or MHRA, launched an eight-week consultation on reframing the UK legislation for clinical trials 
with the aim to streamline clinical trials approvals, enable innovation, enhance clinical trials transparency, enable greater risk proportionality, and promote 
patient and public involvement in clinical trials. The UK Government published its response to the consultation on March 21, 2023 confirming that it 
would bring forward changes to the legislation. These resulting legislative amendments will be closely watched and will determine how closely the UK 
regulations are aligned with the CTR. Under the terms of the Protocol on Ireland/Northern Ireland, provisions of the CTR which relate to the manufacture 
and import of investigational medicinal products and auxiliary medicinal products apply in Northern Ireland. On February 27, 2023, the UK Government 
and the European Commission reached a political agreement on the “Windsor Agreement” which will revise the Protocol on Ireland/Northern Ireland in 
order to address some of the perceived shortcomings in its operation. Once implemented, this may have further impact on the application of the CTR in 
Northern Ireland. A decision by the UK Government not to closely align any new legislation with the new approach that has been adopted in the EU may 
have an effect on the cost of conducting clinical trials in the UK as opposed to other countries.    

If we are slow or unable to adapt to changes in existing requirements or the adoption of new requirements or policies governing clinical trials, our 

business may be impacted. 

Delays or difficulties in the enrollment of patients in clinical trials, could result in our receipt of necessary regulatory approvals being delayed or 
prevented.

Successful and timely completion of clinical trials will require that we enroll a sufficient number of patient candidates. These trials and other trials 
we conduct may be subject to delays for a variety of reasons, including as a result of patient enrollment taking longer than anticipated, patient withdrawal 
or adverse events. These types of developments could cause us to delay the trial or halt further development. 

Our clinical trials will compete with other clinical trials that are in the same therapeutic areas as our product candidates, and this competition 

reduces the number and types of patients available to us, as some patients who might have opted to enroll in our trials may instead opt to enroll in a trial 
being conducted by one of our competitors. Because the number of qualified clinical investigators and clinical trial sites is limited, we expect to conduct 
some of our clinical trials at the same clinical trial sites that some of our competitors use, which will reduce the number of patients who are available for 
our clinical trials at such clinical trial sites. In addition, there may be limited patient pools from which to draw for clinical studies. In addition to the rarity 
of some diseases, the eligibility criteria of our clinical studies will further limit the pool of available study participants as we will require that patients have 
specific characteristics that we can measure or to assure their disease is either severe enough or not too advanced to include them in a study.

Patient enrollment is also affected by other factors including:

37

 
•

•

•

•

•

•

•

•

•

•

•

the severity of the disease under investigation;

the patient eligibility criteria for the study in question;

the perceived risks and benefits of the product candidate under study;

the availability of other treatments for the disease under investigation;

the existence of competing clinical trials;

the efforts to facilitate timely enrollment in clinical trials;

our payments for conducting clinical trials;

the patient referral practices of physicians;

the burden, or perceived burden, of the clinical study;

the ability to monitor patients adequately during and after treatment; and

the proximity and availability of clinical trial sites for prospective patients.

Our inability to enroll a sufficient number of patients for our clinical trials or a delayed rate of enrollment would result in significant delays and 

could require us to abandon one or more clinical trials altogether.  

Interim “top-line” and preliminary data from our clinical trials that we announce or publish from time to time may change as more patient data 
become available and are subject to audit and verification procedures that could result in material changes in the final data.

From time to time, we may publicly disclose interim, top-line or preliminary data from our preclinical studies and clinical trials, which is based on a 

preliminary analysis of then-available data, and the results and related findings and conclusions are subject to change following a more comprehensive 
review of the data related to the particular study or trial. We also make assumptions, estimations, calculations and conclusions as part of our analyses of 
data, and we may not have received or had the opportunity to fully and carefully evaluate all data. As a result, the top-line or preliminary results that we 
report may differ from future results of the same studies, or different conclusions or considerations may qualify such results, once additional data have been 
received and fully evaluated. Top-line or preliminary data also remain subject to audit and verification procedures that may result in the final data being 
materially different from the top-line or preliminary data we previously published. As a result, top-line and preliminary data should be viewed with caution 
until the final data are available. Adverse differences between interim data and final data could significantly harm our business prospects. Further, 
disclosure of interim data by us or by our competitors could result in volatility in the price of our common stock. 

Further, others, including regulatory authorities, may not accept or agree with our assumptions, estimates, calculations, conclusions or analyses or 
may interpret or weigh the importance of data differently, which could impact the value of the particular program, the approvability or commercialization 
of the particular product candidate or product and our company in general. In addition, the information we choose to publicly disclose regarding a 
particular study or clinical trial is based on what is typically extensive information, and you or others may not agree with what we determine is material or 
otherwise appropriate information to include in our disclosure. 

If the interim, top-line or preliminary data that we report differ from actual results, or if others, including regulatory authorities, disagree with the 

conclusions reached, our ability to obtain approval for, and commercialize, our product candidates may be harmed, which could harm our business, 
operating results, prospects or financial condition.

If we are not able to obtain, or if there are delays in obtaining, required regulatory approvals, we or our collaborators will not be able to commercialize 
our product candidates or will not be able to do so as soon as anticipated, and our ability to generate revenue will be materially impaired.

Our product candidates and the activities associated with their development and commercialization, including their design, testing, manufacture, 
safety, efficacy, recordkeeping, labeling, storage, approval, advertising, promotion, sale and distribution, are subject to comprehensive regulation by the 
FDA and other regulatory agencies in the United States and similar regulatory authorities outside the United States. Failure to obtain marketing approval 
for a product candidate in any jurisdiction will prevent us and our collaborators from commercializing the product candidate in that jurisdiction and may 
affect our plans for commercialization in other jurisdictions as well. Other than FDA approval for VOWST in the United States to prevent the recurrence of 
CDI in individuals 18 years of age and older following antibacterial treatment for recurrent CDI, we have not received approval to market any of our 
product candidates from regulatory authorities in any jurisdiction. We have only limited experience in filing and supporting the applications necessary to 
gain marketing approvals and expect to rely on third parties to assist us in this process. Securing marketing approval requires the submission of extensive 
preclinical and clinical data and supporting information to regulatory authorities for each therapeutic indication to establish the product candidate’s safety 
and efficacy, or with respect to biologics such as our microbiome 

38

 
therapeutic candidates, safety, purity and potency. Securing marketing approval also requires the submission of information about the product 
manufacturing process to, and inspection of manufacturing facilities by, the regulatory authorities. Our product candidates may not be effective, may be 
only moderately effective or may prove to have undesirable or unintended side effects, toxicities or other characteristics that may preclude our obtaining 
marketing approval or prevent or limit commercial use.

The process of obtaining marketing approvals, both in the United States and abroad, is expensive, risky and may take many years. The scope and 

amount of clinical data required to obtain marketing approvals can vary substantially from jurisdiction to jurisdiction, and it may be difficult to predict 
whether a particular regulatory body will require additional or different studies than those conducted by a sponsor, especially for novel product candidates 
such as our microbiome therapeutic candidates. The FDA or foreign regulatory authorities may delay, limit, or deny approval to market our product 
candidates for many reasons, including: our inability to demonstrate that the clinical benefits of our product candidates outweigh any safety or other 
perceived risks; the regulatory authority’s disagreement with the interpretation of data from nonclinical or clinical studies; the regulatory authority’s 
requirement that we conduct additional preclinical studies and clinical trials; changes in marketing approval policies during the development period; 
changes in or the enactment of additional statutes or regulations, or changes in regulatory review process for each submitted product application; or the 
regulatory authority’s failure to approve the manufacturing processes or third-party manufacturers with which we contract. For instance, the EU 
pharmaceutical legislation is currently undergoing a complete review process, in the context of the Pharmaceutical Strategy for Europe initiative, launched 
by the European Commission in November 2020. The European Commission's proposal for revision of several legislative instruments related to medicinal 
products (potentially reducing the duration of regulatory data protection, revising the eligibility for expedited pathways, etc.) was published on April 26, 
2023. The proposed revisions remain to be agreed and adopted by the European Parliament and European Council (not expected before early 2026) and 
may have a significant impact on the biopharmaceutical industry in the long term. 

Additionally, regulatory authorities have substantial discretion in the approval process and may refuse to accept or file a marketing application if 

deficient. In addition, varying interpretations of the data obtained from preclinical and clinical testing could delay, limit or prevent marketing approval of a 
product candidate. Any marketing approval we ultimately obtain may be limited or subject to restrictions or post-approval commitments that render the 
approved product not commercially viable. Of the large number of drugs in development, only a small percentage successfully complete the FDA or other 
regulatory approval processes and are commercialized.

Furthermore, our product candidates may not receive marketing approval even if they achieve their specified endpoints in clinical trials. Clinical 
data are often susceptible to varying interpretations and many companies that have believed that their products performed satisfactorily in clinical trials 
have nonetheless failed to obtain regulatory authority approval for their products. The FDA or foreign regulatory authorities may disagree with our trial 
design and our interpretation of data from nonclinical and clinical studies, or they may require additional confirmatory or safety evidence beyond our 
existing clinical studies. Upon the FDA’s review of data from any pivotal trial, it may request that the sponsor conduct additional analyses of the data or 
gather more data and, if it believes the data are not satisfactory, could advise the sponsor to delay submitting a marketing application.

Even if we eventually complete clinical testing and receive approval of a biologics license application, or BLA, or foreign marketing authorization 

for one of our product candidates, the FDA or the applicable foreign regulatory authority may grant approval contingent on the performance of costly 
additional clinical trials, which may be required after approval. The FDA or the applicable foreign regulatory authority may also approve our product 
candidates for a more limited indication and/or a narrower patient population than we originally request, and the FDA, or applicable foreign regulatory 
authority, may not approve the labeling that we believe is necessary or desirable for the successful commercialization of our product candidates. Any delay 
in obtaining, or inability to obtain, applicable regulatory approval would delay or prevent commercialization of our product candidates and would 
materially adversely impact our business and prospects.

The development of therapeutic products targeting the underlying biology of the human microbiome is an emerging field, and it is possible that the 

FDA and other regulatory authorities could issue regulations or new policies in the future that could adversely affect our microbiome therapeutic 
candidates.

If we experience delays in obtaining approval or if we fail to obtain approval of our product candidates, the commercial prospects for our product 

candidates may be harmed and our ability to generate revenues will be materially impaired.

A Fast Track designation by the FDA may not actually lead to a faster development or regulatory review or approval process. 

We have and may in the future seek Fast Track designation for some of our product candidates. If a drug or biologic is intended for the treatment of 
a serious or life-threatening condition and nonclinical or clinical data demonstrate the potential to address unmet medical needs for this condition, the drug 
or biologic sponsor may apply for Fast Track designation. In December 2023, we received Fast Track designation for SER-155 to reduce the risk of 
infection and GvHD in patients undergoing allo-HSCT, and for SER-287 for the induction and maintenance of clinical remission in adults with mild-to-
moderate UC. Fast Track designation applies to the combination of the product candidate and the specific indication for which it is being studied. Once 
granted, Fast Track designation provides increased opportunities for sponsor meetings with the FDA during preclinical and clinical development, and a 
BLA submitted for a Fast Track product candidate may also be eligible for rolling review, where the FDA may consider for review sections 

39

 
of the BLA on a rolling basis before the complete application is submitted, if the sponsor provides a schedule for the submission of the sections of the 
BLA, the FDA agrees to accept sections of the BLA and determines that the schedule is acceptable, and the sponsor pays any required user fees upon 
submission of the first section of the application. 

The FDA has broad discretion whether or not to grant this designation, and even if we believe another particular product candidate is eligible for this 

designation, we cannot be certain that the FDA would decide to grant it. Even with Fast Track designation, we may not experience a faster development 
process, review or approval compared to conventional FDA procedures. Fast Track designation does not assure ultimate approval by the FDA. The FDA 
may withdraw Fast Track designation if it believes that the designation is no longer supported by data from our clinical development program.

A Breakthrough Therapy designation by the FDA for our product candidates may not lead to a faster development, regulatory review or approval 
process, and it does not increase the likelihood that our product candidates will receive marketing approval.

Prior to receiving FDA approval for VOWST, we received Breakthrough Therapy designation for SER-109 for treatment of CDI, and we may seek a 

Breakthrough Therapy designation for other product candidates. A Breakthrough Therapy is defined as a drug or biologic that is intended to treat a serious 
or life-threatening disease or condition, and preliminary clinical evidence indicates that the drug or biologic may demonstrate substantial improvement over 
existing therapies on one or more clinically significant endpoints, such as substantial treatment effects observed in early clinical development. For drugs or 
biologics that have been designated as breakthrough therapies, interaction and communication between the FDA and the sponsor can help to identify the 
most efficient path for clinical development. Drugs designated as breakthrough therapies by the FDA also receive all of the Fast Track program features, 
including eligibility for rolling review of the associated marketing application.

Designation as a Breakthrough Therapy is within the discretion of the FDA. Accordingly, even if we believe one of our product candidates meets the 

criteria for designation as a Breakthrough Therapy, the FDA may disagree and instead determine not to make such designation. The receipt of a 
Breakthrough Therapy designation for a product candidate may not result in a faster development process, review or approval compared to conventional 
FDA procedures and does not assure ultimate approval by the FDA. In addition, not all products designated as breakthrough therapies ultimately will be 
shown to have the substantial improvement over available therapies suggested by the preliminary clinical evidence at the time of designation. As a result, if 
a Breakthrough Therapy designation for any future designation we receive is no longer supported by subsequent data, the FDA may rescind the 
designation.

We may seek PRIME designation by EMA or other designations, schemes or tools in the EU for one or more of our product candidates, which we may 
not receive. Such designations may not lead to a faster development or regulatory review or approval process and do not increase the likelihood that 
our product candidates will receive marketing authorization.

We may seek EMA PRIME (Priority Medicines) designation or other designations, schemes or tools for one or more of our product candidates. In 

the EU, innovative products that target an unmet medical need and are expected to be of major public health interest may be eligible for a number of 
expedited development and review programs, such as the PRIME scheme, which provides incentives similar to the Breakthrough Therapy designation in 
the United States. PRIME is a voluntary scheme aimed at enhancing the European Medicines Agency’s, or EMA, support for the development of medicines 
that target unmet medical needs. It is based on increased interaction and early dialogue with companies developing promising medicines, to optimize their 
product development plans and speed up their evaluation to help them reach patients earlier. The benefits of a PRIME designation include the appointment 
of a rapporteur before submission of a marketing authorization application, early dialogue and scientific advice at key development milestones, and the 
potential to qualify products for accelerated review earlier in the application process.

Even if we believe one of our product candidates is eligible for PRIME, the EMA may disagree and instead determine not to make such designation. 

The EMA PRIME scheme or other schemes, designations, or tools, even if obtained or used for any of our product candidates may not lead to a faster 
development, regulatory review or approval process compared to therapies considered for approval under conventional procedures and do not assure 
ultimate approval. In addition, even if one or more of our product candidates is eligible to the PRIME scheme, the EMA may later decide that such product 
candidates no longer meet the conditions for qualification or decide that the time period for review or approval will not be shortened.

Product developers that benefit from PRIME designation may be eligible for accelerated assessment (in 150 days instead of 210 days), which may 

be granted for medicinal products of major interest from a public health perspective or that target an unmet medical need, but this is not guaranteed. 

The competent regulatory authorities in the EU have broad discretion whether to grant such an accelerated assessment, and, even if such assessment 

is granted, we may not experience a faster development process, review or authorization compared to conventional procedures. Moreover, the removal or 
threat of removal of such an accelerated assessment may create uncertainty or delay in the clinical development of our product candidates and threaten the 
commercialization prospects of our products and product candidates, if approved. Such an occurrence could materially impact our business, financial 
condition and results of operations. 

We may seek orphan drug designation for some of our product candidates but may not be able to obtain it. 

40

 
We previously obtained orphan drug designation from the FDA for SER-109 for recurrent CDI and SER-287 for pediatric UC and may seek orphan 

drug designation and exclusivity for some of our future product candidates. Regulatory authorities in some jurisdictions, including the United States and 
Europe, may designate drugs and biologics for relatively small patient populations as orphan drugs. In the United States, the FDA may designate a drug or 
biologic as an orphan drug if it is intended to treat a rare disease or condition, which is defined as a disease or condition that affects fewer than 200,000 
individuals in the United States, or a patient population greater than 200,000 in the United States where there is no reasonable expectation that the cost of 
developing the drug will be recovered from sales in the United States. Orphan drug designation must be requested before submitting a BLA. In the United 
States, orphan drug designation entitles a party to financial incentives such as opportunities for grant funding towards clinical trial costs, tax advantages 
and application fee waivers. After the FDA grants orphan drug designation, the generic identity of the drug and its potential orphan use are disclosed 
publicly by the FDA.

In addition, if a product with an orphan drug designation subsequently receives the first marketing approval for the disease or condition for which it 

has such designation, the product is entitled to a period of marketing exclusivity, which precludes the FDA or other regulatory authorities from approving 
another marketing application for the same drug and same disease or condition during that time period, except in limited circumstances, such as a showing 
of clinical superiority over the product with orphan exclusivity or where the manufacturer is unable to assure sufficient product quantity for the orphan 
patient population. The applicable period is seven years in the United States and ten years in the EU. The European exclusivity period can be reduced to six 
years if, at the end of the fifth year, it is established that a product no longer meets the criteria for orphan designation, if the product is sufficiently 
profitable so that market exclusivity is no longer justified, or the prevalence of the condition has increased above the orphan designation threshold. Orphan 
drug exclusivity may be lost if the FDA or other regulatory authorities determine that the request for designation was materially defective or if the 
manufacturer is unable to assure a sufficient quantity of the drug or biologic to meet the needs of patients with the rare disease or condition. Exclusive 
marketing rights in the United States may also be unavailable if we or our collaborators seek approval for an indication broader than the orphan designated 
indication and may be lost if the FDA later determines that the request for designation was materially defective. In connection with VOWST’s approval, we 
received a seven year period of exclusivity to prevent the recurrence of CDI in individuals 18 years of age and older following antibacterial treatment for 
recurrent CDI, which period began on April 26, 2023.

Even if we obtain orphan drug designation, we may not be the first to obtain marketing approval for any particular orphan indication due to the 

uncertainties associated with developing pharmaceutical products. Further, even if we obtain orphan drug exclusivity for a product candidate, that 
exclusivity for a product may not effectively protect the product from competition because different drugs and biologics can be approved for the same 
disease or condition. Even after an orphan drug or biologic is approved, the FDA or other regulatory authorities can subsequently approve the same drug or 
biologic for the same disease or condition if the FDA or other regulatory authorities conclude that the later drug is clinically superior in that it is shown to 
be safer, more effective or makes a major contribution to patient care. Orphan drug designation neither shortens the development time or regulatory review 
time nor gives the drug any advantage in the regulatory review or approval process.

Disruptions at the FDA and other government agencies caused by funding shortages or global health concerns could hinder their ability to hire, retain 
or deploy key leadership and other personnel, or otherwise prevent new or modified products from being developed, approved or commercialized in a 
timely manner or at all, which could negatively impact our business.

The ability of the FDA and other regulatory authorities to review and or approve new products can be affected by a variety of factors, including 

government budget and funding levels, statutory, regulatory, and policy changes, the FDA’s and other regulatory authorities' ability to hire and retain key 
personnel and accept the payment of user fees, and other events that may otherwise affect the FDA’s and other regulatory authorities' ability to perform 
routine functions. Average review times at the FDA have fluctuated in recent years as a result. In addition, government funding of other government 
agencies that fund research and development activities is subject to the political process, which is inherently fluid and unpredictable. Disruptions at the 
FDA and other regulatory authorities, such as the EMA, following its relocation to Amsterdam and resulting staff changes, may also slow the time 
necessary for new drugs and biologics to be reviewed and/or approved by necessary regulatory authorities, which would adversely affect our business.  For 
example, over the last several years, the U.S. government has shut down several times and certain regulatory authorities, such as the FDA, have had to 
furlough critical FDA employees and stop critical activities.  

Separately, in response to the COVID-19 pandemic, the FDA postponed most inspections of domestic and foreign manufacturing facilities at various 

points. Even though the FDA has since resumed standard inspection operations, any resurgence of the virus or emergence of new variants may lead to 
further inspectional or administrative delays. If a prolonged government shutdown occurs, or if global health concerns continue to delay or prevent the 
FDA or other regulatory authorities from conducting their regular inspections, reviews, or other regulatory activities, it could significantly impact the 
ability of the FDA or other regulatory authorities to timely review and process our regulatory submissions, which could have a material adverse effect on 
our business.

Risks Related to our Dependence on Third Parties and Manufacturing

41

 
The collaboration and license agreements with Société des Produits Nestlé S.A. and NHSc Rx License GmbH (collectively, and together with their 
affiliates and subsidiaries, Nestlé) are important to our business. If we or Nestlé fail to adequately perform under these agreements, or if we or Nestlé 
terminate the agreements, the development and commercialization of our CDI and IBD product candidates and/or VOWST could be adversely affected, 
delayed or terminated and our business would be adversely affected.

In January 2016, we entered into a Collaboration and License Agreement with Nestlé, or the 2016 License Agreement. The 2016 License Agreement 

may be terminated:

•

•

•

by Nestlé in the event of serious safety issues related to VOWST, SER-287, SER-301 or other specific products added under the 2016 License 
Agreement, or, collectively, the 2016 Collaboration Products;

by us if Nestlé challenges the validity or enforceability of any of our licensed patents; and 

by either Nestlé or us in the event of the other party’s uncured material breach or insolvency. 

Upon termination of the 2016 License Agreement, all licenses granted to Nestlé by us will terminate, and all rights in and to the 2016 Collaboration 

Products held by Nestlé will revert to us. If we commit a material breach of the 2016 License Agreement, Nestlé may elect not to terminate the 2016 
License Agreement but instead apply specified adjustments to its payment obligations and other terms and conditions of the 2016 License Agreement. If 
Nestlé were to make such adjustments, the funding from and benefits of the 2016 License Agreement could be diminished, which could adversely affect 
our financial condition. Unless the 2016 License Agreement is terminated by us for Nestlé’s uncured material breach, upon termination of the 2016 License 
Agreement, Nestlé will be eligible to receive post-termination royalties from us until Nestlé has recouped certain development costs related to the 2016 
Collaboration Products and specified percentages of any milestone payments paid to us under the 2016 License Agreement prior to termination, which 
could have a material adverse effect on our business.

In July 2021, we entered into a License Agreement with Nestlé, or the 2021 License Agreement. The 2021 License Agreement may be terminated:

by Nestlé with twelve months’ prior written notice, effective only on or after the third anniversary of first commercial sale of VOWST and any 
improvements and modifications thereto developed pursuant to the terms of the 2021 License Agreement, or the 2021 Collaboration Products;

by us if Nestlé challenges the validity or enforceability of any of our licensed patents; and 

by either Nestlé or us in the event of the other party’s uncured material breach or insolvency. 

•

•

•

Upon termination of the 2021 License Agreement, all licenses granted to Nestlé by us will terminate. If we commit a material breach of the 2021 

License Agreement, Nestlé may elect not to terminate the 2021 License Agreement but instead apply specified adjustments to the payment terms and other 
terms and conditions of the agreement. If Nestlé were to make such adjustments, the funding from and benefits of the 2021 License Agreement could be 
diminished, which could adversely affect our financial condition. In the event we materially breach the 2021 License Agreement or file for bankruptcy, the 
share of profits and milestones due to us will be reduced by a specified percentage until Nestlé has recouped twice the losses caused by our material breach 
or bankruptcy.  

Termination of these agreements could cause significant delays in our product development and commercialization efforts that could prevent us 

from commercializing our CDI and IBD products and product candidates without first expanding our internal capabilities or entering into another 
agreement with a third party. Any alternative collaboration or license could also be on less favorable terms to us. In addition, under the agreements, Nestlé 
agreed to provide funding for certain clinical development activities. If either of the agreements were terminated, we may need to refund those payments 
and seek additional financing to support the research and development or commercialization of any terminated products or discontinue any terminated 
products or product candidates, which could have a material adverse effect on our business.  

Under the collaboration and license agreements, we are dependent upon Nestlé to successfully commercialize any applicable collaboration products 

both outside and within the United States and Canada, as applicable. For example, we must work closely with Nestlé to supply VOWST to them and 
coordinate scientific messaging. To optimize the commercial potential of VOWST, we must execute these plans effectively and collaboratively. We cannot 
directly control Nestlé’s commercialization activities or the resources it allocates to our product candidates. Our interests and Nestlé’s interests may differ 
or conflict from time to time, or we may disagree with Nestlé’s level of effort or resource allocation. Nestlé may internally prioritize our product candidates 
differently than we do or it may not allocate sufficient resources to effectively or optimally commercialize them. If these events were to occur, our business 
would be adversely affected. 

We rely on Nestlé to provide information related to the commercialization of VOWST so that we can make strategic decisions and projections, and we 
may provide this data, or statements based upon this data, to investors. If the data Nestlé provides us is inaccurate or incomplete, it may adversely affect 
our financial statements, business operations, the commercial success of VOWST or our stock price. 

42

 
Under the 2021 License Agreement, VOWST net sales are recorded by Nestlé and include gross sales net of discounts, rebates, allowances, and 

other applicable deductions. We rely on Nestlé to provide reporting related to net sales of VOWST in accordance with U.S. generally accepted accounting 
principles in order to calculate and record collaboration profit or loss. We also rely on Nestlé to provide timely, accurate and complete information related 
to the commercialization of VOWST, including data on prescribers, prescriptions and new patient starts. We use the information provided to us by Nestlé to 
report our results of operations, to plan for our future operations, and to make strategic decisions and projections, which may prove to be inaccurate or 
suboptimal. We base some of our strategic decisions and projections on the data Nestlé provides and we may provide this information to investors and 
analysts who may make their own predictions and estimates, all of which may prove to be inaccurate. Any failure by Nestlé to provide accurate and 
complete information related to the commercialization of VOWST, or to provide it on a timely basis, could adversely impact our financial statements, 
business operations, the commercial success of VOWST or our stock price.

We rely, and expect to continue to rely, on third parties to conduct our clinical trials, and those third parties may not perform satisfactorily, including 
failing to meet deadlines for the completion of such trials.

We expect to continue to rely on third parties, such as CROs, clinical data management organizations, medical institutions and clinical investigators, 

to conduct and manage our clinical trials.

Our reliance on these third parties for research and development activities will reduce our control over these activities but does not relieve us of our 
responsibilities. For example, we remain responsible for ensuring that each of our clinical trials is conducted in accordance with the general investigational 
plan and protocols for the trial. Moreover, the FDA requires us to comply with regulatory standards, commonly referred to as good clinical practices, or 
GCPs, for conducting, recording and reporting the results of clinical trials to assure that data and reported results are credible and accurate and that the 
rights, safety and welfare of trial participants are protected. Regulatory authorities enforce these GCPs through periodic inspections of trial sponsors, 
principal investigators and trial sites. If we or any of these third parties or our CROs fail to comply with applicable GCPs, the clinical data generated in our 
clinical trials may be deemed unreliable and the FDA or comparable foreign regulatory authorities may require us to perform additional clinical trials 
before approving our marketing applications. We cannot assure you that upon inspection by a given regulatory authority, such regulatory authority will 
determine that any of our clinical trials comply with GCP regulations. In addition, our clinical trials must be conducted with product produced under cGMP 
regulations or similar regulatory requirements outside the United States. Our failure to comply with these regulations may require us to repeat clinical 
trials, which would delay the regulatory approval process. Moreover, our business may be adversely affected if any of these third parties violates federal or 
state fraud and abuse or false claims laws and regulations or data privacy and security laws. Other countries’ regulatory authorities also have requirements 
for clinical trials with which we must comply. We also are required to register ongoing clinical trials and post the results of completed clinical trials on a 
government-sponsored database, ClinicalTrials.gov, within specified timeframes. Failure to do so can result in fines, adverse publicity and civil and 
criminal sanctions.

Furthermore, these third parties may also have relationships with other entities, some of which may be our competitors. If these third parties do not 

successfully carry out their contractual duties, do not meet expected deadlines, experience work stoppages, terminate their agreements with us or need to be 
replaced, or do not conduct our clinical trials in accordance with regulatory requirements or our stated protocols, we may need to enter into new 
arrangements with alternative third parties, which could be difficult, costly or impossible, and our clinical trials may be extended, delayed, or terminated or 
may need to be repeated. If any of the foregoing occur, we may not be able to obtain, or may be delayed in obtaining, marketing approvals for our product 
candidates and may not be able to, or may be delayed in our efforts to, successfully commercialize our product candidates.

We also expect to rely on other third parties to store and distribute drug supplies for our clinical trials. Any performance failure on the part of our 

distributors could delay clinical development or marketing approval of our product candidates or commercialization of our products, producing additional 
losses and depriving us of potential product revenue.

We rely on third parties for certain aspects of the manufacture of our product and product candidates, and we expect to continue to do so for the 
foreseeable future. This reliance on third parties increases the risk that we will not have sufficient quantities of our product and product candidates or 
that such quantities may not be available at an acceptable cost, which could delay, prevent or impair our development or commercialization efforts. 

We rely, and expect to continue to rely, on third parties, including GenIbet and Bacthera, for certain aspects of materials supply for our product 

candidates in preclinical and clinical testing, as well as for commercial manufacture of VOWST and if any of our product candidates receive marketing 
approval. This reliance on third parties increases the risk that we will not have sufficient quantities of our product candidates on a timely basis or at all, or 
that such quantities will be available at an acceptable cost or quality, which could delay, prevent or impair our development or commercialization efforts.  
For example, VOWST and certain of our product candidates rely on human stool from third-party donors.  If we do not obtain an adequate supply of donor-
derived material to meet clinical or commercial demand, our ability to manufacture VOWST and our product candidates may be delayed or adversely 
impacted.

We rely on third-party manufacturers, which entails additional risks, including:

43

 
•

•

•

•

•

•

•

failure of third-party manufacturers to comply with regulatory requirements and maintain quality assurance;

failure of third-party manufacturers to perform the manufacturing process adequately;

breach of supply agreements by the third-party manufacturers;

failure to supply components, intermediates, services, or product according to our specifications;

failure to supply components, intermediates, services, or product according to our schedule or at all;

misappropriation or disclosure of our proprietary information, including our trade secrets and know-how; and

termination or nonrenewal of agreements by third-party manufacturers at times that are costly or inconvenient for us.

Third-party manufacturers may not be able to comply with current good manufacturing processes, or cGMP, regulations or similar regulatory 

requirements inside or outside the United States. Our failure, or the failure of our third-party manufacturers, to comply with applicable regulations could 
result in sanctions being imposed on us, including clinical holds, fines, injunctions, civil penalties, delays, suspension or withdrawal of approvals, license 
revocations, seizures or recalls of product candidates or products, operating restrictions and criminal prosecutions, any of which could significantly and 
adversely affect supplies of our products. Some of the contract manufacturers we rely on to produce VOWST or our product candidates have never 
produced any other FDA-approved therapeutic. One of the contract manufacturers on which we rely is constructing a building, which is substantially 
complete but remains under construction, to manufacture VOWST and our product candidates, however, upon completion, it may not be approved by the 
FDA for the manufacture of VOWST. If our manufacturers are unable to comply with cGMP regulation or similar regulatory requirements outside the 
United States or if the FDA or other regulatory authorities do not approve their facility upon a pre-approval inspection, our therapeutic candidates may not 
be approved or may be delayed in obtaining approval. In addition, there are a limited number of manufacturers that operate under cGMP regulations and 
similar regulatory requirements outside the United States that might be capable of manufacturing our products. Therefore, our product candidates and any 
future products that we may develop may compete with other products for access to manufacturing facilities. Any failure to gain access to these limited 
manufacturing facilities could severely impact the clinical development, marketing approval and commercialization of our product candidates.

Any performance failure on the part of our existing or future manufacturers could delay clinical development or marketing approval. We do not 

currently have a second source for certain required materials used for the manufacture of finished product. If our current manufacturers cannot perform as 
agreed, we may be required to replace such manufacturers and we may be unable to replace them on a timely basis or at all. Our current and anticipated 
future dependence upon others for the manufacture of our product candidates or products could delay, prevent or impair our development and 
commercialization efforts.  

Other than the manufacture of VOWST after its recent FDA approval, we have very little experience manufacturing our product candidates 
commercially, and we cannot assure you that we can manufacture our product candidates in compliance with regulations at a cost or in quantities 
necessary to make them commercially viable. 

We have manufacturing facilities at our Cambridge and Waltham, Massachusetts locations where we conduct process development, scale-up 

activities and a portion of the manufacture of microbiome therapeutics as well as conduct quality control. The FDA and other comparable foreign 
regulatory authorities must, pursuant to inspections that are conducted after submitting a BLA or relevant foreign marketing submission, confirm that the 
manufacturing processes for the product meet cGMP or similar regulatory requirements outside the United States. The FDA inspected our Cambridge and 
Waltham facilities in December 2022 and closed the inspections without issue. We currently intend to rely in part on third-party manufacturers for portions 
of the commercial manufacturing of VOWST and may establish a manufacturing facility for VOWST or any of our product candidates for production at a 
commercial scale. We have no experience in manufacturing, without reliance on third-party manufacturers, sufficient volume of our product candidates to 
meet potential market demands. We may not be able to develop commercial-scale manufacturing facilities that are adequate to produce materials for 
commercial use.

The equipment and facilities employed in the manufacture of pharmaceuticals are subject to stringent qualification requirements by regulatory 

agencies, including validation of facility, equipment, systems, processes and analytics. We may be subject to lengthy delays and expense in conducting 
validation studies, if we can meet the requirements at all.

In addition, some of our product candidates require donor material, of which we may not be able to collect sufficient quantities for commercial-scale 

or other manufacturing. 

Risks Related to Commercialization of Our Products, Product Candidates and

Other Legal Matters

We depend heavily on the commercial success of VOWST, which was approved for marketing by the FDA in April 2023 and launched in the United 
States in June 2023. There is no assurance that our commercialization efforts, or those of our collaborators, in the United States with respect to 
VOWST will be successful or that we will be able to generate collaboration profit at the levels or within the timing we expect, or at the levels or within 
the timing necessary to support our goals for VOWST.

44

 
Our business currently depends heavily on our ability to successfully commercialize VOWST in the United States in its approved indication with 

our collaborator, Nestlé. We may never be able to successfully commercialize VOWST or meet our expectations with respect to collaboration profit. There 
is no guarantee that the infrastructure, systems, processes, policies, personnel, relationships and materials we have built in preparation for the launch and 
commercialization of VOWST in the United States will be sufficient for us to achieve success at the levels we expect. Additionally, healthcare providers 
may not accept a new treatment paradigm for patients with recurrent CDI. We may also encounter challenges related to reimbursement of VOWST, even if 
we have positive early indications from payors, including potential limitations in the scope, breadth, availability, or amount of reimbursement covering 
VOWST. Similarly, healthcare settings or patients may determine that the financial burdens of treatment are not acceptable. Our results may also be 
negatively impacted if we encounter deficiencies or inefficiencies in our infrastructure or processes. Any of these issues could impair our ability to 
successfully commercialize VOWST or to generate substantial collaboration profit or to meet our expectations with respect to the amount or timing of 
collaboration profit. Any issues or hurdles related to our commercialization efforts may materially adversely affect our business, results of operations, 
financial condition and prospects. There is no guarantee that we will be successful in our commercialization efforts with respect to VOWST, or that we will 
generate significant collaboration profit from VOWST or any product candidate or become profitable.

Even though VOWST has received FDA approval and even if any of our product candidates receive marketing approval, VOWST and such product 
candidates may fail to achieve the degree of market acceptance by physicians, patients, hospitals, third-party payors and others in the medical 
community necessary for commercial success.

Even though VOWST has received FDA approval to prevent the recurrence of CDI in individuals 18 years of age and older following antibacterial 

treatment for recurrent CDI, and even if any of our product candidates receive marketing approval, VOWST or our product candidates may nonetheless fail 
to gain sufficient market acceptance by physicians, patients, third-party payors and others in the medical community. For example, current CDI treatment 
involves the use of antibiotics alone, which are well established in the medical community or the use of FMT, and physicians may continue to rely on these 
treatments or the treatments of our competitors.  If VOWST or our product candidates (if and when they are approved) do not achieve an adequate level of 
acceptance, we or our collaborators may not generate significant collaboration profit and we may not become profitable. The degree of market acceptance 
of VOWST or any of our product candidates, if approved, will depend on a number of factors, including:

•

•

•

•

•

•

•

•

•

•

•

their efficacy, safety and other potential advantages compared to alternative treatments;

the clinical indications for which such products are approved;

our ability to offer them for sale at competitive prices;

their convenience and ease of administration compared to alternative treatments;

the willingness of the target patient population to try new therapies and of physicians to prescribe these therapies;

the strength of marketing and distribution support;

the availability of third-party coverage and adequate reimbursement for our product candidates;

the prevalence and severity of their side effects and their overall safety profiles;

any restrictions on the use of our products together with other medications;

interactions of our products with other medicines patients are taking; and

the ability of patients to take our products.

If we or our collaborators are unable to establish effective sales, marketing and distribution capabilities or enter into agreements with third parties with 
such capabilities, we or our collaborators may not be successful in commercializing VOWST or any of our product candidates if and when they are 
approved.

We have employees with experience in sales and marketing, but we have limited sales or marketing infrastructure and, as a company, have little 
experience in the sale, marketing, and distribution of pharmaceutical products. To achieve commercial success for VOWST or for any other product for 
which we obtain marketing approval, we will need to establish a sales and marketing organization and/or we will need our collaborator Nestlé to perform 
sales and marketing functions and they may not be successful in doing so.

In July 2021, we entered into the 2021 License Agreement with Nestlé, pursuant to which we granted Nestlé, under certain of our patent rights and 

know how, a co-exclusive, sublicensable (under certain conditions) license to develop, commercialize and conduct medical affairs activities for the 2021 
Collaboration Products, including VOWST, in the United States and Canada. Under the 2021 License Agreement, Nestlé has the sole right to 
commercialize VOWST in the 2021 Licensed Territory in accordance with a commercialization plan, subject to our right to elect to provide up to a 
specified percentage of all promotional details for a certain target audience. Each party will use commercially reasonable efforts to commercialize VOWST 
in the 2021 Licensed Territory in 

45

 
accordance with the commercialization plan. Both parties will perform medical affairs activities for VOWST in the 2021 Licensed Territory in accordance 
with a medical affairs plan. We were responsible for commercialization and medical affairs activities costs incurred by the parties until first commercial 
sale of the first 2021 Collaboration Product, or VOWST, in the 2021 Licensed Territory and in accordance with a pre-launch plan, up to a specified cap. 
Since the first commercial sale of VOWST in June 2023, we are entitled to share equally in its commercial profits and losses.  

In the future, we expect to build a focused sales and marketing infrastructure, or certain components of such infrastructure, if we were to market or 

co-promote VOWST and our product candidates, if and when they are approved in the United States and potentially elsewhere. There are risks involved 
with establishing our own sales, marketing and distribution capabilities. For example, recruiting and training a sales force is expensive and time-consuming 
and could delay any product launch. If the commercial launch of a product candidate for which we recruit a sales force and establish marketing capabilities 
is delayed or does not occur for any reason, we would have prematurely or unnecessarily incurred these commercialization expenses. This may be costly, 
and our investment would be lost if we or our collaborators cannot retain or reposition sales and marketing personnel.

Factors that may inhibit efforts to commercialize our products include:

inability to recruit, train and retain adequate numbers of effective sales and marketing personnel;

the inability of sales personnel to obtain access to or educate physicians on the benefits of our products;

the lack of complementary products to be offered by sales personnel, which may put us at a competitive disadvantage relative to companies with 
more extensive product lines;

unforeseen costs and expenses associated with creating an independent sales and marketing organization; and

inability to obtain sufficient coverage and reimbursement from third-party payors and governmental agencies.

•

•

•

•

•

Outside the United States, we intend to rely and may increasingly rely on third parties, including Nestlé, to sell, market and distribute VOWST and 
our product candidates, if and when approved. We may not be successful in entering into arrangements with such third parties or may be unable to do so on 
terms that are favorable to us. In addition, our product revenue or collaboration profit and our profitability, if any, may be lower if we rely on third parties 
for these functions than if we were to market, sell and distribute any products that we develop ourselves. We likely will have little control over such third 
parties, and any of them may fail to devote the necessary resources and attention to sell and market our products effectively. If we do not establish sales, 
marketing and distribution capabilities successfully, either on our own or in collaboration with third parties, we will not be successful in commercializing 
our product candidates.

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

The development and commercialization of new drug and biologic products is highly competitive and is characterized by rapid and substantial 
technological development and product innovations. We and our collaborators face competition with respect to VOWST and our other current product 
candidates and will face competition with respect to any product candidates that we may seek to develop or commercialize in the future, from major 
pharmaceutical companies, specialty pharmaceutical companies and biotechnology companies worldwide. We are aware of a number of large 
pharmaceutical and biotechnology companies, as well as smaller, early-stage companies, that are pursuing the development or commercialization of 
products, including microbiome therapeutics, for reducing CDI and other disease indications we are targeting. Some of these competitive products and 
therapies are based on scientific approaches that are the same as or similar to our approach, and others may be based on entirely different approaches. For 
example, FMT is a procedure that has resulted in reports of high success rates for recurrent CDI. Potential competitors also include academic institutions, 
government agencies, not-for-profits, and other public and private research organizations that conduct research, seek patent protection and establish 
collaborative arrangements for research, development, manufacturing and commercialization.

Many of the companies against which we are competing or against which we may compete in the future have significantly greater financial 

resources, established presence in the market and expertise in research and development, manufacturing, preclinical testing, conducting clinical trials, 
obtaining regulatory approvals and reimbursement and marketing approved products than we do. Mergers and acquisitions in the pharmaceutical and 
biotechnology industries may result in even more resources being concentrated among a smaller number of our competitors.

These third parties compete with us in recruiting and retaining qualified scientific, sales and marketing and management personnel, establishing 

clinical trial sites and patient registration for clinical trials, as well as in acquiring technologies complementary to, or necessary for, our programs.

46

 
Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize products that are more effective, have 
fewer or less severe side effects, are more convenient or are less expensive than any products that we have or may in the future develop. Our competitors 
also may obtain FDA or other regulatory approval for their product candidates more rapidly than we may obtain approval for ours, which could result in 
our competitors establishing a strong market position before we are able to enter the market, especially for any competitor developing a microbiome 
therapeutic which will likely share our same regulatory approval requirements. In addition, our ability to compete may be affected in many cases by 
insurers or other third-party payors seeking to encourage the use of generic or biosimilar products. 

Even if we are able to commercialize VOWST or any of our product candidates, if approved, the products may become subject to unfavorable pricing 
regulations or third-party coverage and reimbursement policies, any of which would harm our business.

Our ability to continue to commercialize VOWST or any of our product candidates successfully will depend, in part, on the extent to which 
coverage and reimbursement for these products and related treatments will be available from government health administration authorities, private health 
insurers and other organizations. Government authorities and third-party payors, such as private health insurers and health maintenance organizations, 
decide which medications they will pay for and impact reimbursement levels.

Obtaining and maintaining adequate reimbursement for our products may be difficult. We cannot be certain if and when we will obtain an adequate 

level of reimbursement for our products by third-party payors. Even if we do obtain adequate levels of reimbursement, third-party payors, such as 
government or private healthcare insurers, carefully review, and increasingly question the coverage of, and challenge the prices charged for, drugs. 
Reimbursement rates from private health insurance companies vary depending on the company, the insurance plan and other factors. A primary trend in the 
U.S. healthcare industry and elsewhere is cost containment. Government authorities and third-party payors have attempted to control costs by limiting 
coverage and the amount of reimbursement for particular medications. Increasingly, third-party payors are requiring that drug companies provide them with 
predetermined discounts from list prices and are challenging the prices charged for drugs. We may also be required to conduct expensive 
pharmacoeconomic studies to justify coverage and reimbursement or the level of reimbursement relative to other therapies. If coverage and reimbursement 
are not available or reimbursement is available only to limited levels, we may not be able to successfully commercialize VOWST or any product candidate 
for which we obtain marketing approval, and the royalties resulting from the sales of those products may also be adversely impacted.

There may be significant delays in obtaining reimbursement for newly approved drugs, and coverage may be more limited than the purposes for 

which the drug is approved by the FDA or similar regulatory authorities outside the United States. Moreover, eligibility for reimbursement does not imply 
that a drug will be paid for in all cases or at a rate that covers our costs, including research, development, manufacture, sale and distribution. Interim 
reimbursement levels for new drugs, if applicable, may also not be sufficient to cover our costs and may not be made permanent. Reimbursement rates may 
vary according to the use of the drug and the clinical setting in which it is used, may be based on reimbursement levels already set for lower cost treatment 
approaches and may be incorporated into existing payments for other services. Net prices for drugs may be reduced by mandatory discounts or rebates 
required by government healthcare programs or private payors and by any future relaxation of laws that presently restrict imports of drugs from countries 
where they may be sold at lower prices than in the United States. Our inability to promptly obtain coverage and adequate reimbursement rates from both 
government-funded and private payors for any approved products that we develop could have a material adverse effect on our operating results, our ability 
to raise capital needed to commercialize products and our overall financial condition.

The regulations that govern marketing approvals, pricing, coverage and reimbursement for new drug products vary widely from country to country. 
Current and future legislation may significantly change the approval requirements in ways that could involve additional costs and cause delays in obtaining 
approvals. Some countries require approval of the sale price of a drug before it can be reimbursed. In many countries, the pricing review period begins after 
marketing or product licensing approval is granted. In some foreign markets, prescription pharmaceutical pricing remains subject to continuing 
governmental control, including possible price reductions, even after initial approval is granted. As a result, we might obtain marketing approval for a 
product in a particular country, but then be subject to price regulations that delay our commercial launch of the product, possibly for lengthy time periods, 
and negatively impact the revenues we are able to generate from the sale of the product in that country. Adverse pricing limitations may hinder our ability 
to recoup our investment in one or more product candidates, even if our product candidates obtain marketing approval. There can be no assurance that our 
product candidates, if they are approved for sale in the United States or in other countries, will be considered medically necessary for a specific indication 
or cost-effective, or that coverage or an adequate level of reimbursement will be available.

Product liability lawsuits against us could cause us to incur substantial liabilities and limit commercialization of VOWST or any other products that we 
may develop.

47

 
We face an inherent risk of product liability exposure related to the testing of our product candidates in clinical trials and an even greater risk with 

the commercial sale of VOWST or any other products that we may develop. If we cannot successfully defend ourselves against claims that our product 
candidates or products caused injuries, we will incur substantial liabilities. Regardless of merit or eventual outcome, liability claims may result in:

•

•

•

•

•

•

•

•

•

regulatory investigations, product recalls or withdrawals, or labeling, marketing or promotional restrictions;

decreased demand for any product candidates or products;

injury to our reputation and significant negative media attention;

withdrawal of clinical trial participants;

significant costs to defend the related litigation;

substantial monetary awards to trial participants or patients;

loss of revenue;

reduced resources of our management to pursue our business strategy; and

the inability to commercialize any products that we develop.

We currently hold $10.0 million in product liability insurance coverage in the aggregate, with a per occurrence limit of $10.0 million, which may not 

be adequate to cover all liabilities that we may incur. We may need to increase our insurance coverage as we expand our clinical trials, increase 
commercialization of VOWST, or if we commence commercialization of our product candidates. Insurance coverage is increasingly expensive. We may 
not be able to maintain insurance coverage at a reasonable cost or in an amount adequate to satisfy any liability that may arise.

We may face competition from biosimilars, which may have a material adverse impact on the future commercial prospects of VOWST or our product 
candidates.

Because we have received FDA approval of VOWST to prevent the recurrence of CDI in individuals 18 years of age and older following 
antibacterial treatment for recurrent CDI, and if we obtain approval or any of our product candidates, we may face competition from biosimilars. In the 
United States, the Biologics Price Competition and Innovation Act, or BPCIA, enacted in 2010 as part of the Patient Protection and Affordable Care Act, 
created an abbreviated approval pathway for biological products that are demonstrated to be “highly similar,” or biosimilar, to or “interchangeable” with an 
FDA-approved biological product. Under the BPCIA, an application for a biosimilar product may not be submitted to the FDA until four years following 
the date that the reference product was first licensed by the FDA. In addition, the approval of a biosimilar product may not be made effective by the FDA 
until four years from the date on which the reference product was first licensed. During this 12-year period of exclusivity, another company may still 
market a competing version of the reference product if the FDA approves a full BLA for the competing product containing the sponsor’s own preclinical 
data and data from adequate and well-controlled clinical trials to demonstrate the safety, purity and potency of their product. This pathway could allow 
competitors to reference data from innovative biological products 12 years after the time of approval of the innovative biological product, though the FDA 
may not approve an application relying on such data for a further eight years. This data exclusivity does not prevent another company from developing a 
product that is highly similar to the innovative product, generating its own data and seeking approval. Data exclusivity only assures that another company 
cannot rely upon the data within the innovator’s application to support the biosimilar product’s approval.

VOWST qualified, and we believe that any of our product candidates approved as a biological product under a BLA should also qualify, for the 12-

year period of reference product exclusivity. However, there is a risk that this exclusivity could be shortened due to congressional action or otherwise, or 
that the FDA will not consider our product candidates to be reference products for competing products, potentially creating the opportunity for generic 
competition sooner than anticipated.

In the EU, the European Commission has granted marketing authorizations for several biosimilars pursuant to a set of general and product class-
specific guidelines for biosimilar approvals issued over the past few years. In Europe, a competitor may reference data supporting approval of an innovative 
biological product but will not be able to get on the market until 10 years after the time of approval of the innovative product. This 10-year marketing 
exclusivity period can be extended to 11 years if, during the first eight of those 10 years, the marketing authorization holder obtains an approval for one or 
more new therapeutic indications that bring significant clinical benefits compared with existing therapies. In addition, companies may be developing 
biosimilars in other countries that could compete with our products. If competitors are able to obtain marketing approval for biosimilars referencing our 
products, our products may become subject to competition from such biosimilars, with the attendant competitive pressure and consequences.

Failure to obtain marketing approval in international jurisdictions would prevent our product candidates from being marketed abroad.

48

 
In order to market and sell our products in the EU and many other jurisdictions, we or our collaborators must obtain separate marketing approvals 
and comply with numerous and varying regulatory requirements. The approval procedure varies among countries and can involve additional testing. The 
time required to obtain approval in foreign countries may differ substantially from that required to obtain FDA approval. Clinical trials conducted in one 
country may not be accepted by regulatory authorities in other countries. The regulatory approval process outside the United States generally includes all of 
the risks associated with obtaining FDA approval. In addition, in many countries outside the United States, it is required that the product be approved for 
reimbursement before the product can be approved for sale in that country. We or our collaborators may not obtain approvals for VOWST or our product 
candidates from regulatory authorities outside the United States on a timely basis, if at all. Approval by the FDA does not ensure approval by regulatory 
authorities in other countries or jurisdictions, and approval by one regulatory authority outside the United States does not ensure approval by regulatory 
authorities in other countries or jurisdictions or by the FDA. However, a failure or delay in obtaining regulatory approval in one country may have a 
negative effect on the regulatory process in others. We may not be able to file for marketing approvals and may not receive necessary approvals to 
commercialize our products in any market.

VOWST and any product candidate for which we obtain marketing approval will remain subject to significant post-marketing regulatory requirements 
and oversight.

VOWST and any product candidate for which we obtain marketing approval, along with the manufacturing processes, post-approval clinical data, 

labeling, advertising and promotional activities for such product, will be subject to the continual requirements of and review by the FDA and other 
regulatory authorities. These requirements include submissions of safety and other post-marketing information and reports, registration and listing 
requirements, cGMP and similar foreign requirements relating to manufacturing, quality control, quality assurance and corresponding maintenance of 
records and documents, requirements regarding the distribution of samples to physicians and recordkeeping. We and our contract manufacturers will also 
be subject to continual review and periodic inspections to assess compliance with cGMP and similar foreign requirements. Accordingly, we, and our 
collaborators and others with whom we work, must continue to expend time, money and effort in all areas of regulatory compliance, including 
manufacturing, production and quality control. For example, the FDA-approved label for VOWST includes certain warnings and precautions regarding 
transmissible infectious agents and the potential presence of food allergens.

Even if marketing approval of a product candidate is granted, the approval may be subject to limitations on the indicated uses for which the product 
may be marketed or to specific conditions of approval, including a requirement to implement a risk evaluation and mitigation strategy, which could include 
requirements for a medication guide, communication plan, or restricted distribution system. If any of our product candidates receives marketing approval, 
the accompanying label may limit the approved use of our drug, which could limit sales of the product. For example, the FDA-approved label for VOWST 
includes a limitation of use that VOWST is not indicated for the treatment of CDI.

The FDA or other regulatory authorities may also impose requirements for costly post-marketing studies or clinical trials and surveillance to monitor

the safety or efficacy of our approved products. The FDA or other regulatory authorities closely regulates the post-approval marketing and promotion of 
drugs and biologics to ensure they are marketed only for the approved indications and in accordance with the provisions of the approved labeling. 
Violations of the FDA’s and other regulatory authorities’ restrictions relating to the promotion of prescription drugs by us or our collaborators may also lead 
to investigations alleging violations of federal and state health care fraud and abuse laws, as well as state consumer protection laws.

In addition, if a regulatory authority, we or our collaborators later discover previously unknown problems with our products, such as adverse events 

of unanticipated severity or frequency, problems with manufacturers or manufacturing processes, or failure to comply with regulatory requirements, the 
regulatory authority may impose restrictions on the products or us and our collaborators, including requiring withdrawal of the product from the market. 
Any failure by us or our collaborators to comply with applicable regulatory requirements may yield various results, including:

•

•

•

•

•

•

•

•

•

•

litigation involving patients taking our products;

restrictions on such products, manufacturers or manufacturing processes;

restrictions on the labeling or marketing of a product;

restrictions on product distribution or use;

requirements to conduct post-marketing studies or clinical trials;

warning letters;

withdrawal of products from the market;

suspension or termination of ongoing clinical trials;

refusal to approve pending applications or supplements to approved applications that we submit;

recall of products;

49

 
•

•

•

•

•

•

•

•

fines, restitution or disgorgement of profits or revenues;

suspension or withdrawal of marketing approvals;

damage to relationships with potential collaborators;

unfavorable press coverage and damage to our reputation;

refusal to permit the import or export of our products;

product seizure or detention;

injunctions; or

imposition of civil or criminal penalties.

Noncompliance with similar EU requirements regarding safety monitoring or pharmacovigilance can also result in significant financial penalties. 

Similarly, failure to comply with U.S. and foreign regulatory requirements regarding the development of products for pediatric populations and the 
protection of personal health information can also lead to significant penalties and sanctions.

Any government investigation of alleged violations of law could require us to expend significant time and resources in response and could generate 

negative publicity.

In addition, the FDA’s and other regulatory authorities’ policies may change and additional government regulations may be enacted that could 
prevent, limit or delay regulatory approval of our product candidates. We also cannot predict the likelihood, nature or extent of government regulation that 
may arise from future legislation or administrative action, either in the United States or abroad.  

If we are slow or unable to adapt to changes in existing requirements or the adoption of new requirements or policies, or if we are not able to 

maintain regulatory compliance, we may be subject to enforcement action and we may not achieve or sustain profitability.

The FDA and other regulatory authorities actively enforce the laws and regulations prohibiting the promotion of off-label uses.

If we or our collaborators are found to have improperly promoted off-label uses of approved products, including VOWST or any  of our product 

candidates that may be approved in the future, we may become subject to significant liability. The FDA and other regulatory authorities strictly regulate the 
promotional claims that may be made about prescription products, such as VOWST and our product candidates, if approved. In particular, a product may 
not be promoted for uses that are not approved by the FDA or such other regulatory authorities as reflected in the product’s approved labeling. The current 
FDA-approved indication for VOWST is limited to prevent the recurrence of CDI in individuals 18 years of age and older following antibacterial treatment 
for recurrent CDI. Physicians may nevertheless prescribe VOWST or a product candidate that is approved in future, if any, to their patients in a manner that 
is inconsistent with the approved label. If we or our collaborators are found to have promoted such off-label uses, we may become subject to significant 
liability. The U.S. federal government has levied large civil and criminal fines against companies for alleged improper promotion of off-label use and has 
enjoined several companies from engaging in off-label promotion. The FDA has also requested that companies enter into consent decrees or permanent 
injunctions under which specified promotional conduct is changed or curtailed. If we cannot successfully manage the promotion of VOWST or of our 
product candidates, if approved, we could become subject to significant liability, which would materially adversely affect our business and financial 
condition.

Our relationships and any collaborators' relationships with customers, physicians and third-party payors are and will be subject to applicable anti-
kickback, fraud and abuse and other healthcare laws and regulations, which could expose us or our collaborators to criminal sanctions, civil penalties, 
exclusion from governmental healthcare programs, contractual damages, reputational harm and diminished profits and future earnings.

Healthcare providers, physicians and third-party payors will play a primary role in the recommendation and prescription of VOWST and any 
product candidates for which we obtain marketing approval. Our and our collaborators' current and future arrangements with third-party payors, physicians 
and customers expose us to broadly applicable fraud and abuse and other healthcare laws and regulations that may restrict the business or financial 
arrangements and relationships through which we market, sell and distribute VOWST and any other products for which we may in the future obtain 
marketing approval. Restrictions under applicable federal and state healthcare laws and regulations include the following:

•

•

the federal Anti-Kickback Statute prohibits, among other things, persons from knowingly and willfully soliciting, offering, receiving or 
providing remuneration, directly or indirectly, in cash or in kind, to induce or reward, or in return for, 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 a federal healthcare program, such as 
Medicare and Medicaid; a person or entity does not need to have actual knowledge of the statute or specific intent to violate it to have committed 
a violation; 

the False Claims Act, imposes, among other things, impose 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 

50

 
federal government, claims for payment that are false or fraudulent, knowingly making, using or causing to be made or used, a false record or 
statement material to a false or fraudulent claim or from knowingly making a false statement to avoid, decrease or conceal an obligation to pay 
money to the federal government. In addition, the government may assert that a claim including items or services resulting from a violation of 
the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the federal False Claims Act;

•

•

•

•

the federal Civil Monetary Penalties law, which prohibits, among other things, offering or transferring remuneration to a federal healthcare 
beneficiary that a person knows or should know is likely to influence the beneficiary’s decision to order or receive items or services reimbursable 
by the government from a particular provider or supplier. To the extent our patient assistance programs are found to be inconsistent with 
applicable laws, we may be required to restructure or discontinue such programs, or be subject to other significant penalties;

HIPAA, imposes criminal and civil liability for executing a scheme to defraud any healthcare benefit program or making false statements relating 
to healthcare matters; similar to the federal Anti-Kickback Statute, a person or entity does not need to have actual knowledge of these statutes or 
specific intent to violate them to have committed a violation;

the federal Physician Payment Sunshine Act requires applicable manufacturers of covered drugs to report payments and other transfers of value 
to physicians (defined to include doctors, dentists, optometrists, podiatrists and chiropractors), certain non-physician practitioners (physician 
assistants, nurse practitioners, clinical nurse specialists, certified registered nurse anesthetists, anesthesiology assistants, and certified nurse 
midwives), and teaching hospitals, and ownership and investment interests held by physicians and their immediate family members; 
manufacturers are required to submit reports to the government by the 90th day of each calendar year; and

analogous state and foreign laws and regulations, such as state anti-kickback and false claims laws, may apply to our business practices, 
including but not limited to, research, distribution, sales or marketing arrangements and claims involving healthcare items or services reimbursed 
by non-governmental third-party payors, including private insurers; state laws that require pharmaceutical companies to comply with the 
pharmaceutical industry’s voluntary compliance guidelines and the relevant compliance guidance promulgated by the federal government (or 
foreign governments) and may require drug manufacturers to report information related to payments and other transfers of value to physicians 
and other healthcare providers, pricing information or marketing expenditures.

The risk of our or our collaborators being found in violation of these laws is increased by the fact that many of them have not been fully interpreted 

by the regulatory authorities or the courts, and their provisions are open to a variety of interpretations. Any action against us or our collaborators for 
violation of these laws, even if we successfully defend against it, could cause us to incur significant legal expenses and divert our management’s attention 
from the operation of our business. The shifting compliance environment and the need to build and maintain a robust system to comply with multiple 
jurisdictions with different compliance and reporting requirements increases the possibility that we may violate one or more of the requirements.

Efforts to ensure that our business arrangements with third parties will comply with applicable healthcare laws and regulations will involve 

substantial costs. It is possible that governmental authorities will conclude that our business practices may not comply with current or future statutes, 
regulations or case law involving applicable fraud and abuse or other healthcare laws and regulations. If our operations are found to be in violation of any 
of these laws or any other governmental laws and regulations that may apply to us, we may be subject to significant civil, criminal and administrative 
penalties, damages, fines, imprisonment, exclusion from government funded healthcare programs, such as Medicare and Medicaid, reporting obligations 
and oversight if we become subject to a corporate integrity agreement or other agreement, and the curtailment or restructuring of our operations.

Recently enacted and future legislation may increase the difficulty and cost for us to obtain marketing approval of and commercialize our products and 
product candidates and affect the prices we may obtain.

In the United States and some foreign jurisdictions, there have been a number of legislative and regulatory changes and proposed changes regarding 

the healthcare system that could prevent or delay marketing approval of our product candidates, restrict or regulate post-approval activities and affect our 
ability to profitably sell any product candidates for which we obtain marketing approval.

In the United States, the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Affordability Reconciliation 
Act, or collectively the ACA, is a sweeping law intended to broaden access to health insurance, reduce or constrain the growth of healthcare spending, 
enhance remedies against fraud and abuse, add new transparency requirements for the healthcare and health insurance industries, impose new taxes and 
fees on the health industry and impose additional health policy reforms.

Among the provisions of the ACA of importance to VOWST and our other potential product candidates are the following:

•

establishment of a new pathway for approval of lower-cost biosimilars to compete with biologic products, such as those we are developing or 
commercializing;

51

 
•

•

•

•

•

•

•

•

an annual, nondeductible fee payable by any entity that manufactures or imports specified branded prescription drugs and biologic agents;

an increase in the statutory minimum rebates a manufacturer must pay under the Medicaid Drug Rebate Program;

a new Medicare Part D coverage gap discount program, in which manufacturers must agree to offer point-of-sale discounts off negotiated prices;

extension of manufacturers’ Medicaid rebate liability;

expansion of eligibility criteria for Medicaid programs;

expansion of the entities eligible for discounts under the Public Health Service pharmaceutical pricing program;

a new requirement to annually report drug samples that manufacturers and distributors provide to physicians; and

a new Patient-Centered Outcomes Research Institute to oversee, identify priorities in and conduct comparative clinical effectiveness research, 
along with funding for such research.

Since its enactment, there have been judicial, executive and Congressional challenges to certain aspects of the ACA. On June 17, 2021, the U.S. 

Supreme Court dismissed the most recent judicial challenge to the ACA brought by several states without specifically ruling on the constitutionality of the 
ACA. 

In addition, other legislative changes have been proposed and adopted since the ACA was enacted. For example, the Budget Control Act of 2011, 
enacted in August 2011, required sequestration that included aggregate reductions of Medicare payments to providers, which went into effect on April 1, 
2013 and, due to subsequent legislative amendments, will remain in effect through 2032, unless additional Congressional action is taken. Under current 
legislation, the actual reduction in Medicare payments will increase in future years of the sequester. On January 2, 2013, the American Taxpayer Relief Act 
of 2012 was signed into law, which, among other things, reduced Medicare payments to several providers, including hospitals, and an increase in the statute 
of limitations period for the government to recover overpayments to providers from three to five years. 

Further, in March 2021, the American Rescue Plan Act of 2021 was signed into law, which, among other things, eliminated the statutory cap on drug 

manufacturers’ Medicaid Drug Rebate Program rebate liability, effective January 1, 2024. Drug manufacturers’ Medicaid Drug Rebate Program rebate 
liability was previously capped at 100% of the average manufacturer price for a covered outpatient drug.  We expect that other healthcare reform measures 
that may be adopted in the future may result in additional reductions in Medicare and other healthcare funding, more rigorous coverage criteria, new 
payment methodologies and in additional downward pressure on the price that we receive for any approved product. Any reduction in reimbursement from 
Medicare or other government programs may result in a similar reduction in payments from private payors. The implementation of cost containment 
measures or other healthcare reforms may prevent us from being able to price our products at what we consider to be a fair or competitive price, generate 
revenue, attain profitability, or commercialize VOWST or our product candidates, if approved.

Moreover, there has recently been heightened governmental scrutiny over the manner in which manufacturers set prices for their marketed products. 

Individual states in the United States have become increasingly active in implementing regulations designed to contain pharmaceutical and biological 
product pricing, including price or patient reimbursement constraints, discounts, restrictions on certain product access and marketing cost disclosure and 
transparency measures. Most significantly, on August 16, 2022, President Biden signed the Inflation Reduction Act of 2022, or the IRA, into law. This 
statute marks the most significant action by Congress with respect to the pharmaceutical industry since adoption of the ACA in 2010. Among other things, 
the IRA requires manufacturers of certain drugs to engage in price negotiations with Medicare (beginning in 2026), with prices that can be negotiated 
subject to a cap; imposes rebates under Medicare Part B and Medicare Part D to penalize price increases that outpace inflation (first due in 2023); and 
replaces the Part D coverage gap discount program with a new discounting program (beginning in 2025). The IRA permits the Secretary of the Department 
of Health and Human Services, or HHS, to implement many of these provisions through guidance, as opposed to regulation, for the initial years. HHS has 
and will continue to issue and update guidance as these programs are implemented. On August 29, 2023, HHS announced the list of the first ten drugs that 
will be subject to price negotiations, although the Medicare drug price negotiation program is currently subject to legal challenges. Legally mandated price 
controls on payment amounts by third-party payors or other restrictions could harm our ability to price our products appropriately, which could negatively 
impact our business, results of operations, financial condition and prospects. In addition, regional healthcare authorities and individual hospitals are 
increasingly using bidding procedures to determine what pharmaceutical products and which suppliers will be included in their prescription drug and other 
healthcare programs. This could reduce the ultimate demand for VOWST or our product candidates, if approved, or put pressure on our product pricing, 
which could negatively affect our business, results of operations, financial condition and prospects.

Legislative and regulatory proposals have been made to expand post-approval requirements and restrict sales and promotional activities for 
pharmaceutical products. We cannot be sure whether additional legislative changes will be enacted, or whether the FDA or foreign regulations, guidance or 
interpretations will be changed, or what the impact of such changes on the marketing approvals of 

52

 
our product candidates, if any, may be. In addition, increased scrutiny by Congress of the FDA’s approval process may significantly delay or prevent 
marketing approval, as well as subject us to more stringent product labeling and post-marketing testing and other requirements.

Governments outside the United States tend to impose strict price controls, which may adversely affect our revenues, if any.

In some countries, particularly the EU member states, the pricing of certain pharmaceuticals is subject to governmental control. In these countries, 

pricing negotiations with governmental authorities can take considerable time after the receipt of marketing approval for a product. In addition, there can be 
considerable pressure by governments and other stakeholders on prices and reimbursement levels, including as part of cost containment measures. Political, 
economic and regulatory developments may further complicate pricing negotiations, and pricing negotiations may continue after coverage and 
reimbursement have been obtained. Reference pricing used by various EU member states and parallel distribution or arbitrage between low-priced and 
high-priced member states, can further reduce prices. To obtain reimbursement or pricing approval in some countries, we may be required to conduct a 
clinical trial that compares the cost-effectiveness of our product candidate to other available therapies. Other member states allow companies to fix their 
own prices for medicines but monitor and control company profits. Even if a pharmaceutical product obtains a marketing authorization in the EU, there can 
be no assurance that reimbursement for such product will be secured on a timely basis or at all. If coverage and reimbursement of our products are 
unavailable or limited in scope or amount, or if pricing is set at unsatisfactory levels that impacts our ability to compete with other products or our ability to 
recoup our costs of developing our products, our business could be harmed, possibly materially.

Risks Related to Our Intellectual Property

If we are unable to adequately protect our proprietary technology or obtain and maintain issued patents that are sufficient to protect our product 
candidates, others could compete against us more directly, which would have a material adverse impact on our business, results of operations, financial 
condition and prospects.

Our success depends in large part on our ability to obtain and maintain patent and other intellectual property protection in the United States and 
other countries with respect to our proprietary technology and products. We seek to protect our proprietary position by filing patent applications in the 
United States and abroad related to our novel technologies and product candidates. We also rely on trade secrets to protect aspects of our business that are 
not amenable to, or that we do not consider appropriate for, patent protection.

The patent prosecution process is expensive and time-consuming, and we may not be able to file and prosecute all necessary or desirable patent 

applications at a reasonable cost, in a timely manner, or in all jurisdictions. Prosecution of our patent portfolio is at various stages. We have successfully 
obtained multiple patents (both U.S. and foreign) in some patent families. In others, prosecution is at an early stage (e.g., provisional or PCT stage). For 
many patent applications in our portfolio, we have filed national stage applications based on our Patent Cooperation Treaty, or PCT, applications, thereby 
limiting the jurisdictions in which we can pursue patent protection for the various inventions claimed in those applications. It is also possible that we will 
fail to identify patentable aspects of our research and development output before it is too late to obtain patent protection. It is possible that defects of form 
in the preparation or filing of our patents or patent applications may exist, or may arise in the future, such as, with respect to proper priority claims, 
inventorship, claim scope or patent term adjustments. If there are material defects in the form or preparation of our patents or patent applications, such 
patents or applications may be invalid and unenforceable. Moreover, our competitors may independently develop equivalent knowledge, methods and 
know-how. Any of these outcomes could impair our ability to prevent competition from third parties, which may have an adverse impact on our business, 
financial condition and operating results.

We have obtained licenses and options to obtain licenses from third parties and may obtain additional licenses and options in the future. In some 

circumstances, we may not have the right to control the preparation, filing and prosecution of patent applications, or to maintain the patents, covering 
technology that we license from third parties. We may also require the cooperation of our licensors to enforce any licensed patent rights, and such 
cooperation may not be provided. Therefore, these patents and applications may not be prosecuted and enforced in a manner consistent with the best 
interests of our business. Moreover, if we do obtain necessary licenses, we will likely have obligations under those licenses, and any failure to satisfy those 
obligations could give our licensor the right to terminate the license. Termination of a necessary license could have a material adverse impact on our 
business.

We have had in the past, and may have in the future, certain funding arrangements.  Such funding arrangements impose various obligations on us, 

including reporting obligations, and may subject certain of our intellectual property, such as intellectual property made using the applicable funding, to the 
rights of the U.S. government under the Bayh-Dole Act.  Any failure to comply with our obligations under a funding arrangement may have an adverse 
effect on our rights under the applicable agreement or our rights in the applicable intellectual property.  Compliance with our obligations or the exercise by 
the government or other funder of its rights, may limit certain opportunities or otherwise have an adverse effect on our business.

53

 
Our patent portfolio currently includes 21 active patent application families (which includes exclusive licenses to certain IP from Memorial Sloan 

Kettering Cancer Center). Of these, 20 applications have been nationalized and one is at the PCT stage. While we have obtained 30 issued U.S. patents, we 
cannot provide any assurances that any of our pending patent applications will mature into issued patents and, if they do, that such patents or our current 
patents will include claims with a scope sufficient to protect our product candidates or otherwise provide any competitive advantage. For example, we are 
pursuing claims to therapeutic, binary compositions of certain bacterial populations. Any claims that may issue may provide coverage for such binary 
compositions and/or their use. However, there can be no assurance that an alternative composition that may fall outside the scope of such claims will not be 
equally effective. Further, given that VOWST is a complex composition with some variation from lot-to-lot and that, likewise, third-party compositions 
may have similar complexity and variability, it is possible that a patent claim may provide coverage for some but not all lots of a product, product candidate 
or third-party product. These and other factors may provide opportunities for our competitors to design around our patents, should they issue.

Moreover, other parties have developed technologies that may be related or competitive to our approach and may have filed or may file patent 
applications and may have received or may receive patents that may overlap or conflict with our patent applications, either by claiming similar methods or 
by claiming subject matter that could dominate our patent position or cover one or more of our products or product candidates. In addition, given the on-
going prosecution of our portfolio, we continue development of our understanding of how patent offices react to our patent claims and whether they 
identify prior art of relevance that we have not already considered.

Publications of discoveries in the scientific literature often lag behind the actual discoveries, and patent applications in the United States and other 

jurisdictions are typically not published until 18 months after filing, or in some cases not at all. Therefore, we cannot know with certainty whether we were 
the first to make the inventions claimed in any owned patents or pending patent applications, or that we were the first to file for patent protection of such 
inventions, nor can we know whether those from whom we may license patents were the first to make the inventions claimed or were the first to file. For 
these and other reasons, the issuance, scope, validity, enforceability and commercial value of our patent rights are subject to a level of uncertainty. Our 
pending and future patent applications may not result in patents being issued which protect our technology or products, in whole or in part, or which 
effectively prevent others from commercializing competitive technologies and products. Changes in either the patent laws or interpretation of the patent 
laws in the United States and other countries may diminish the value of our patents or narrow the scope of our patent protection.

We may be subject to third-party preissuance submissions of prior art to the United States Patent and Trademark Office, or USPTO, or in a foreign 

jurisdiction in which our applications are filed, or become involved in opposition, derivation, reexamination, inter partes review, post-grant review or 
interference proceedings challenging our patent rights or the patent rights of others. For example, on April 25, 2017, we filed a notice of opposition in the 
European Patent Office challenging the validity of a patent issued to The University of Tokyo. See “—Third parties may initiate legal proceedings alleging 
that we are infringing their intellectual property rights, the outcome of which would be uncertain and could have a material adverse effect on the success of 
our business.”  The oral proceedings were held at the European Patent Office on February 18, 2019 and the Opposition Division required The University of 
Tokyo to narrow the scope of the claims of the patent.  The University of Tokyo appealed certain aspects of the Opposition Division’s decision, as did we 
and other opponents.  On November 18, 2022, The University of Tokyo requested termination of the appeal proceeding and revocation of its patent. On 
December 19, 2022, the Opposition Division officially terminated the appeal proceeding, and European Patent No. 2 575 835 B1 has been revoked in its 
entirety. 

An adverse determination in any such submission, proceeding or litigation could reduce the scope of, or invalidate, our patent rights, allow third 

parties to commercialize our technology or products and compete directly with us, without payment to us, or result in our inability to manufacture or 
commercialize products without infringing third-party patent rights. In addition, if the breadth or strength of protection provided by our patents and patent 
applications is threatened, it could dissuade companies from collaborating with us to license, develop or commercialize current or future product 
candidates. Furthermore, an adverse decision in an interference proceeding can result in a third party receiving the patent right sought by us, which in turn 
could affect our ability to develop, market or otherwise commercialize our product candidates. The issuance, scope, validity, enforceability and commercial 
value of our patents are subject to a level of uncertainty.

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal and factual questions and 

has in recent years been the subject of much litigation. Due to legal standards relating to patentability, validity, enforceability and claim scope of patents 
covering biotechnological and pharmaceutical inventions, our ability to obtain, maintain and enforce patents is uncertain and involves complex legal and 
factual questions. Even if issued, a patent’s validity, inventorship, ownership or enforceability is not conclusive. Accordingly, rights under any existing 
patent or any patents we might obtain or license may not cover our product candidates, or may not provide us with sufficient protection for our product 
candidates to afford a commercial advantage against competitive products or processes, including those from branded and generic pharmaceutical 
companies.

The degree of future protection for our proprietary rights is uncertain, and we cannot ensure that:

54

 
•

•

•

•

•

•

•

•

•

•

•

•

•

any of our pending patent applications, if issued, will include claims having a scope sufficient to protect any products or product candidates;

any of our pending patent applications will issue as patents at all;

we will be able to successfully commercialize VOWST or any of our product candidates, if approved, before our relevant patents expire;

we were the first to make the inventions covered by any existing patent and pending patent applications;

we were the first to file patent applications for these inventions;

others will not develop similar or alternative technologies that do not infringe or design around our patents;

others will not use pre-existing technology to effectively compete against us;

any of our patents, if issued, will be found to ultimately be valid and enforceable;

third parties will not compete with us in jurisdictions where we do not pursue and obtain patent protection;

we will be able to obtain and/or maintain necessary or useful licenses on reasonable terms or at all;

any patents issued to us will provide a basis for an exclusive market for our commercially viable products, will provide us with any competitive 
advantages or will not be challenged by third parties;

we will develop additional proprietary technologies or product candidates that are separately patentable; or

our commercial activities or products will not infringe upon the patents or proprietary rights of others.

Any litigation to enforce or defend our patent rights, even if we were to prevail, could be costly and time-consuming and would divert the attention 
of our management and key personnel from our business operations. We may not prevail in any lawsuits that we initiate and the damages or other remedies 
awarded if we were to prevail may not be commercially meaningful. Even if we are successful, domestic or foreign litigation, or USPTO or foreign patent 
office proceedings, may result in substantial costs and distraction to our management. We may not be able, alone or with our licensors or potential 
collaborators, to prevent misappropriation of our proprietary rights, particularly in countries where the laws may not protect such rights as fully as in the 
United States. Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation or other proceedings, 
there is a risk that some of our confidential information could be compromised by disclosure during this type of litigation or other proceedings. In addition, 
during the course of this kind of litigation or proceedings, there could be public announcements of the results of hearings, motions or other interim 
proceedings or developments or public access to related documents. If investors perceive these results to be negative, the market price for our common 
stock could be significantly harmed.

If we are unable to protect the confidentiality of our trade secrets and know-how, our business and competitive position may be harmed.

In addition to seeking patents for some of our technology and product candidates, we also utilize our trade secrets, including unpatented know-how, 

technology and other proprietary information, to maintain our competitive position. We seek to protect these trade secrets, in part, by entering into non- 
disclosure and confidentiality agreements with parties who have access to them, such as our employees, corporate collaborators, outside scientific 
collaborators, contract manufacturers, consultants, advisors and other third parties. We also seek to enter into confidentiality and invention or patent 
assignment agreements with our employees, advisors and consultants. Despite these efforts, any of these parties may breach the agreements and disclose 
our proprietary information, including our trade secrets, and we may not be able to obtain adequate remedies for such breaches. Our trade secrets may also 
be obtained by third parties by other means, such as breaches of our physical or computer security systems. Enforcing a claim that a party illegally 
disclosed or misappropriated a trade secret is difficult, expensive and time-consuming, and the outcome is unpredictable. In addition, some courts inside 
and outside the United States are less willing or unwilling to protect trade secrets. Moreover, if any of our trade secrets were to be lawfully obtained or 
independently developed by a competitor, we would have no right to prevent them, or those to whom they communicate it, from using that technology or 
information to compete with us. If any of our trade secrets were to be disclosed to or independently developed by a competitor, our competitive position 
would be harmed.

Changes in U.S. patent law could diminish the value of patents in general, thereby impairing our ability to protect our products.

55

 
As is the case with other biotechnology companies, our success is heavily dependent on intellectual property, particularly patents. Obtaining and 
enforcing patents in the biotechnology industry involves both technological and legal complexity, and is therefore costly, time-consuming and inherently 
uncertain. In addition, patent reform legislation could further increase the uncertainties and costs surrounding the prosecution of our patent applications and 
the enforcement or defense of our issued patents. On September 16, 2011, the Leahy-Smith America Invents Act, or the Leahy-Smith Act, was signed into 
law. The Leahy-Smith Act includes a number of significant changes to U.S. patent law. These include provisions that affect the way patent applications are 
prosecuted and may also affect patent litigation. The USPTO developed new regulations and procedures to govern administration of the Leahy-Smith Act, 
and many of the substantive changes to patent law associated with the Leahy-Smith Act, in particular the first to file provisions, became effective on March 
16, 2013. A third party that files a patent application in the USPTO after that date but before us could therefore be awarded a patent covering an invention 
of ours even if we had made the invention before it was made by the third party. This will require us to be cognizant going forward of the time from 
invention to filing of a patent application. Thus, for our U.S. patent applications containing a priority claim after March 16, 2013, there is a greater level of 
uncertainty in the patent law. Moreover, some of the patent applications in our portfolio will be subject to examination under the pre-Leahy- Smith Act law 
and regulations, while other patent applications in our portfolio will be subject to examination under the law and regulations, as amended by the Leahy-
Smith Act. This introduces additional complexities into the prosecution and management of our portfolio.

In addition, the Leahy-Smith Act limits where a patentee may file a patent infringement suit and provides opportunities for third parties to challenge 
any issued patent in the USPTO. These provisions apply to all of our U.S. patents, even those filed before March 16, 2013. Because of a lower evidentiary 
standard in USPTO proceedings compared to the evidentiary standard in U.S. federal court necessary to invalidate a patent claim, a third party could 
potentially provide evidence in a USPTO proceeding sufficient for the USPTO to hold a claim invalid even though the same evidence would be insufficient 
to invalidate the claim if first presented in a federal court action. Accordingly, a third party may attempt to use the USPTO procedures to invalidate our 
patent claims because it may be easier for them to do so relative to challenging the patent in a federal court action. It is not clear what, if any, impact the 
Leahy-Smith Act will have on the operation of our business. However, the Leahy-Smith Act and its implementation could increase the uncertainties and 
costs surrounding the prosecution of our patent applications and the enforcement or defense of our issued patents, all of which could have a material 
adverse effect on our business and financial condition.

In addition, Supreme Court rulings have narrowed the scope of patent protection available in certain circumstances and weakened the rights of 
patent owners in certain situations. From time to time, the Supreme Court, other federal courts, Congress, or the USPTO, may change the standards of 
patentability and any such changes could have a negative impact on our business.

A number of cases decided by the Supreme Court have involved questions of when claims reciting abstract ideas, laws of nature, natural phenomena 

and/or natural products are eligible for a patent, regardless of whether the claimed subject matter is otherwise novel and inventive. These cases include 
Association for Molecular Pathology v. Myriad Genetics, Inc., 569 U.S. 12-398 (2013); Alice Corp. v. CLS Bank International, 573 U.S. 13-298 (2014); 
and Mayo Collaborative Services v. Prometheus Laboratories, Inc., 566 U.S. 10-1150 (2012). In response to these cases, the USPTO has issued guidance to 
the examining corps.

The USPTO first issued a memorandum reflecting the USPTO’s interpretation of the cases related to patent eligibility of natural products on March 

4, 2014, which it subsequently revised and expanded upon in several additional updates now incorporated into its Manual of Patent Examination Procedure. 
The USPTO’s interpretation of the case law and new guidelines for examination may influence, possibly adversely, prosecution and defense of certain types 
of claims in our portfolio.

In addition to increasing uncertainty with regard to our ability to obtain future patents, this combination of events has created uncertainty with 

respect to the value of patents, once obtained. Depending on these and other decisions by Congress, the federal courts and the USPTO, the laws and 
regulations governing patents could change or be interpreted in unpredictable ways that would weaken our ability to obtain new patents or to enforce any 
patents that may issue to us in the future. In addition, these events may adversely affect our ability to defend any patents that may issue in procedures in the 
USPTO or in courts.

Third parties may initiate legal proceedings alleging that we are infringing their intellectual property rights, the outcome of which would be uncertain 
and could have a material adverse effect on the success of our business.

Our commercial success depends upon our ability, and the ability of our collaborators, to develop, manufacture, market and sell VOWST and our 

product candidates, if approved, and use our proprietary technologies without infringing the proprietary rights of third parties. There is considerable 
intellectual property litigation in the biotechnology and pharmaceutical industries. While no such litigation has been brought against us and we have not 
been held by any court to have infringed a third party’s intellectual property rights, we cannot guarantee that our technology, VOWST or our product 
candidates, or use of VOWST or our product candidates do not infringe third-party patents.

We are aware of numerous patents and pending applications owned by third parties in the fields in which we are developing product candidates, both 

in the United States and elsewhere. However, we may have failed to identify relevant third-party patents or applications. For example, applications filed 
before November 29, 2000 and certain applications filed after that date that will not be filed outside the United States remain confidential until patents 
issue. Moreover, it is difficult for industry participants, including us, to identify all third-party patent rights that may be relevant to VOWST or our product 
candidates and technologies because patent 

56

 
searching is imperfect due to differences in terminology among patents, incomplete databases and the difficulty in assessing the meaning of patent claims. 
We may fail to identify relevant patents or patent applications or may identify pending patent applications of potential interest but incorrectly predict the 
likelihood that such patent applications may issue with claims of relevance to our technology, VOWST or our product candidates. In addition, we may be 
unaware of one or more issued patents that would be infringed by the manufacture, sale or use of VOWST or our product candidates, or we may incorrectly 
conclude that a third-party patent is invalid, unenforceable or not infringed by our activities. Additionally, pending patent applications that have been 
published can, subject to certain limitations, be later amended in a manner that could cover our technologies, VOWST or our product candidates or the use 
of VOWST or our product candidates. We are aware of several pending patent applications containing one or more claims that could be construed to cover 
VOWST, some of our product candidates or technology, should those claims issue in their original form or in the form presently being pursued. In addition, 
we are aware of third-party patent families that include issued and allowed patents, including in the United States, including claims that, if valid and 
enforceable, could be construed to cover VOWST, some of our product candidates or their methods of use. On April 25, 2017, we filed a notice of 
opposition in the European Patent Office challenging the validity of a patent issued to The University of Tokyo and requesting that it be revoked in its 
entirety for the reasons set forth in our opposition.  The oral proceedings were held at the European Patent Office on February 18, 2019 and the Opposition 
Division required The University of Tokyo to narrow the scope of the claims of the patent.  The University of Tokyo appealed certain aspects of the 
Oppositions Division’s decision, as did we and other opponents.  On November 18, 2022, The University of Tokyo requested termination of the appeal 
proceeding and revocation of its patent. On December 19, 2022, the Opposition Division officially terminated the appeal proceeding, and European Patent 
No. 2 575 835 B1 has been revoked in its entirety. 

The biotechnology and pharmaceutical industries are characterized by extensive litigation regarding patents and other intellectual property rights. 
Other parties may allege that VOWST, our product candidates, or the use of our technologies infringes patent claims or other intellectual property rights 
held by them or that we are employing their proprietary technology without authorization. We may become party to, or threatened with, future adversarial 
proceedings or litigation regarding intellectual property rights with respect to VOWST, our product candidates and technology, including interference or 
derivation proceedings before the USPTO and similar bodies in other countries. Third parties may assert infringement claims against us based on existing 
intellectual property rights and intellectual property rights that may be granted in the future. If we were to challenge the validity of an issued U.S. patent in 
court, such as an issued U.S. patent of potential relevance to some of VOWST, our product candidates or methods of use, we would need to overcome a 
statutory presumption of validity that attaches to every U.S. patent. This means that in order to prevail, we would have to present clear and convincing 
evidence as to the invalidity of the patent’s claims. There is no assurance that a court would find in our favor on questions of infringement or validity.

Patent and other types of intellectual property litigation can involve complex factual and legal questions, and their outcome is uncertain. If we are 

found or believe there is a risk we may be found, to infringe a third party’s intellectual property rights, we could be required or may choose to obtain a 
license from such third party to continue developing and marketing VOWST, our product candidates and technology. However, we may not be able to 
obtain any such license on commercially reasonable terms or at all. Even if we were able to obtain a license, it could be non-exclusive, thereby giving our 
competitors access to the same technologies licensed to us. We could be forced, including by court order, to cease commercializing the infringing 
technology or product. In addition, we could be found liable for monetary damages, including treble damages and attorneys’ fees if we are found to have 
willfully infringed a patent. A finding of infringement could prevent us from commercializing VOWST or our product candidates or force us to cease some 
of our business operations, which could materially harm our business. Claims that we have misappropriated the confidential information or trade secrets of 
third parties could have a similar negative impact on our business.

Even if we are successful in these proceedings, we may incur substantial costs and divert management time and attention in pursuing these 

proceedings, which could have a material adverse effect on us. If we are unable to avoid infringing the patent rights of others, we may be required to seek a 
license, defend an infringement action or challenge the validity of the patents in court, or redesign VOWST or our product candidates. Patent litigation is 
costly and time-consuming. We may not have sufficient resources to bring these actions to a successful conclusion. In addition, intellectual property 
litigation or claims could force us to do one or more of the following:

•

•

•

•

cease developing, selling or otherwise commercializing VOWST or our product candidates;

pay substantial damages for past use of the asserted intellectual property;

obtain a license from the holder of the asserted intellectual property, which license may not be available on reasonable terms, if at all; and

in the case of trademark claims, redesign, or rename, some or all of our product candidates or other brands to avoid infringing the intellectual 
property rights of third parties, which may not be possible and, even if possible, could be costly and time-consuming.

Any of these risks coming to fruition could have a material adverse effect on our business, results of operations, financial condition and prospects.

57

 
Issued patents covering VOWST or our product candidates could be found invalid or unenforceable or could be interpreted narrowly if challenged in 
court.

Competitors may infringe our intellectual property, including our patents or the patents of our licensors. As a result, we may be required to file 

infringement claims to stop third-party infringement or unauthorized use. This can be expensive, particularly for a company of our size, and time-
consuming. If we initiated legal proceedings against a third party to enforce a patent, if and when issued, covering VOWST or one of our product 
candidates, the defendant could counterclaim that the patent covering VOWST or our product candidate is invalid and/or unenforceable. In patent litigation 
in the United States, defendant counterclaims alleging invalidity and/or unenforceability are commonplace. Grounds for a validity challenge include alleged 
failures to meet any of several statutory requirements, including lack of novelty, obviousness or non-enablement, or failure to claim patent eligible subject 
matter. Grounds for unenforceability assertions include allegations that someone connected with prosecution of the patent withheld relevant information 
from the USPTO, or made a misleading statement, during prosecution. Third parties may also raise similar claims before administrative bodies in the 
United States or abroad, even outside the context of litigation. Such mechanisms include re-examination, post grant review and equivalent proceedings in 
foreign jurisdictions, such as opposition proceedings. Such proceedings could result in revocation or amendment of our patents in such a way that they no 
longer cover our product candidates or competitive products. The outcome following legal assertions of invalidity and unenforceability is unpredictable. 
With respect to validity, for example, we cannot be certain that there is no invalidating prior art, of which we and the patent examiner were unaware during 
prosecution. If a defendant were to prevail on a legal assertion of invalidity and/or unenforceability, we would lose at least part, and perhaps all, of the 
patent protection on VOWST or our product candidates. Moreover, even if not found invalid or unenforceable, the claims of our patents could be construed 
narrowly or in a manner that does not cover the allegedly infringing technology in question. Such a loss of patent protection would have a material adverse 
impact on our business.

Obtaining and maintaining our patent protection depends on compliance with various procedural, document submission, fee payment and other 
requirements imposed by governmental patent agencies, and our patent protection could be reduced or eliminated for noncompliance with these 
requirements.

Periodic maintenance fees on any issued patent are due to be paid to the USPTO and foreign patent agencies in several stages over the lifetime of the 

patent and, in some jurisdictions, during the pendency of a patent application. The USPTO and various foreign governmental patent agencies require 
compliance with a number of procedural, documentary, fee payment and other similar provisions during the patent application process. While an 
inadvertent lapse can in many cases be cured by payment of a late fee or by other means in accordance with the applicable rules, there are situations in 
which noncompliance can result in abandonment or lapse of the patent or patent application, resulting in partial or complete loss of patent rights in the 
relevant jurisdiction. Noncompliance events that could result in abandonment or lapse of a patent or patent application include, but are not limited to, 
failure to respond to official actions within prescribed time limits, non-payment of fees and failure to properly legalize and submit formal documents. In 
such an event, our competitors might be able to enter the market, which would have a material adverse effect on our business.

We may be subject to claims challenging the inventorship or ownership of our patents and other intellectual property.

It is our policy to enter into confidentiality and intellectual property assignment agreements with our employees, consultants, contractors and 
advisors. These agreements generally provide that inventions conceived by the party in the course of rendering services to us will be our exclusive property. 
However, these agreements may not be honored and may not effectively assign intellectual property rights to us. For example, even if we have a consulting 
agreement in place with an academic advisor pursuant to which such academic advisor is required to assign any inventions developed in connection with 
providing services to us, such academic advisor may not have the right to assign such inventions to us, as it may conflict with his or her obligations to 
assign all such intellectual property to his or her employing institution.

Litigation may be necessary to defend against these and other claims challenging inventorship or ownership. If we fail in defending any such claims, 

in addition to paying monetary damages, we may lose valuable intellectual property rights, such as exclusive ownership of, or right to use, valuable 
intellectual property. Such an outcome could have a material adverse effect on our business. Even if we are successful in defending against such claims, 
litigation could result in substantial costs and be a distraction to management and other employees.

We may be subject to claims by third parties asserting that our employees or we have misappropriated their intellectual property, or claiming ownership 
of what we regard as our own intellectual property.

Many of our employees were previously employed at universities or other biotechnology or pharmaceutical companies, including our competitors or 

potential competitors. We may also engage advisors and consultants who are concurrently employed at universities or other organizations or who perform 
services for other entities. Although we try to ensure that our employees, advisors and consultants do not use the proprietary information or know-how of 
others in their work for us, we may be subject to claims that we or our employees, advisors or consultants have used or disclosed intellectual property, 
including trade secrets or other proprietary information, of any such party’s former or current employer or in violation of an agreement with another party. 
Although we have no knowledge of any such claims being alleged to date, if such claims were to arise, litigation may be necessary to defend against any 
such claims.

58

 
In addition, while it is our policy to require our employees, consultants, advisors and contractors who may be involved in the development of 

intellectual property to execute agreements assigning such intellectual property to us, we may be unsuccessful in executing such an agreement with each 
party who in fact develops intellectual property that we regard as our own. Our and their assignment agreements may not be self-executing or may be 
breached, and we may be forced to bring claims against third parties, or defend claims they may bring against us, to determine the ownership of what we 
regard as our intellectual property. Similarly, we may be subject to claims that an employee, advisor or consultant performed work for us that conflicts with 
that person’s obligations to a third party, such as an employer, and thus, that the third party has an ownership interest in the intellectual property arising out 
of work performed for us. Litigation may be necessary to defend against these claims. Although we have no knowledge of any such claims being alleged to 
date, if such claims were to arise, litigation may be necessary to defend against any such claims.

If we fail in prosecuting or defending any such claims, in addition to paying monetary damages, we may lose valuable intellectual property rights or 

personnel. Even if we are successful in prosecuting or defending against such claims, litigation could result in substantial costs and be a distraction to 
management.

If our trademarks and trade names are not adequately protected, then we may not be able to build name recognition in our markets of interest and our 
business may be adversely affected.

Our registered or unregistered trademarks or trade names may be challenged, infringed, circumvented or declared generic or determined to be 
infringing on other marks. We may not be able to protect our rights to these trademarks and trade names, which we need to build name recognition among 
potential collaborators or customers in our markets of interest. At times, competitors may adopt trade names or trademarks similar to ours, thereby 
impeding our ability to build brand identity and possibly leading to market confusion. In addition, there could be potential trade name or trademark 
infringement claims brought by owners of other registered trademarks or trademarks that incorporate variations of our registered or unregistered trademarks 
or trade names. Over the long term, if we are unable to establish name recognition based on our trademarks and trade names, then we may not be able to 
compete effectively and our business may be adversely affected. Our efforts to enforce or protect our proprietary rights related to trademarks, trade secrets, 
domain names, copyrights or other intellectual property may be ineffective and could result in substantial costs and diversion of resources and could 
adversely impact our financial condition or results of operations.

We will not seek to protect our intellectual property rights in all jurisdictions throughout the world and we may not be able to adequately enforce our 
intellectual property rights even in the jurisdictions where we seek protection.

Filing, prosecuting and defending patents on product candidates in all countries and jurisdictions throughout the world would be prohibitively 
expensive, and our intellectual property rights in some countries outside the United States could be less extensive than in the United States, assuming that 
rights are obtained in the United States and assuming that rights are pursued outside the United States. The statutory deadlines for pursuing patent 
protection in individual foreign jurisdictions are based on the priority date of each of our patent applications. For each of the patent families that we believe 
provide coverage for our product candidates, we decide whether and where to pursue protection outside the United States. In addition, the laws of some 
foreign countries do not protect intellectual property rights to the same extent as federal and state laws in the United States. Consequently, even if we do 
elect to pursue patent rights outside the United States, we may not be able to obtain relevant claims and/or we may not be able to prevent third parties from 
practicing our inventions in all countries outside the United States, or from selling or importing products made using our inventions in and into the United 
States or other jurisdictions.

Additionally, Europe's Unified Patent Court, or UPC, may present uncertainties for our ability to protect and enforce our patent rights against 
competitors in Europe. Although this new court has been implemented to provide more certainty and efficiency to patent enforcement throughout Europe, it 
will also provide our competitors with a new forum to use to centrally challenge our patents if opted into the UPC, rather than having to seek invalidity or 
non-infringement decisions on a country-by-country basis. It will be several years before the scope of patent rights that will be recognized and the strength 
of patent remedies that will be provided is known.

Competitors may use our technologies in jurisdictions where we do not pursue and obtain patent protection to develop their own products and 
further, may export otherwise infringing products to territories where we have patent protection, but enforcement is not as strong as that in the United 
States. These products may compete with our products and our patents or other intellectual property rights may not be effective or sufficient to prevent 
them from competing. Even if we pursue and obtain issued patents in particular jurisdictions, our patent claims or other intellectual property rights may not 
be effective or sufficient to prevent third parties from so competing.

The laws of some foreign countries do not protect intellectual property rights to the same extent as the laws of the United States. Many companies 
have encountered significant problems in protecting and defending intellectual property rights in certain foreign jurisdictions. The legal systems of some 
countries, particularly developing countries, do not favor the enforcement of patents and other intellectual property protection, especially those relating to 
biotechnology. This could make it difficult for us to stop the infringement of our patents, if obtained, or the misappropriation of our other intellectual 
property rights. For example, many foreign countries have compulsory licensing laws under which a patent owner must grant licenses to third parties. In 
addition, many countries limit the enforceability of patents against third parties, including government agencies or government contractors. In these 
countries, patents 

59

 
may provide limited or no benefit. Patent protection must ultimately be sought on a country-by-country basis, which is an expensive and time-consuming 
process with uncertain outcomes. Accordingly, we may choose not to seek patent protection in certain countries, and we will not have the benefit of patent 
protection in such countries.

If our ability to obtain and, if obtained, enforce our patents to stop infringing activities is inadequate, third parties may compete with our products, 

and our patents or other intellectual property rights may not be effective or sufficient to prevent them from competing. Accordingly, our intellectual 
property rights around the world may be inadequate to obtain a significant commercial advantage from the intellectual property we develop or license.

Risks Related to Our Operations

We may be unable to realize the expected benefits from our Restructuring Plan and our business might be adversely affected.

In November 2023, we announced that, based on a challenging macro environment and financial backdrop, a Restructuring Plan to focus our 
business operations to prioritize the commercialization of VOWST and the completion of the SER-155 Phase 1b study, while significantly reducing costs 
and supporting longer-term business sustainability. Under the Restructuring Plan, we reduced our workforce by approximately 41% and significantly scaled 
back all non-partnered research and development activities other than the completion of the SER-155 Phase 1b study. The Restructuring Plan has been 
substantially implemented.

These types of restructuring and cost reduction activities are complex and may result in unintended consequences and costs, such as unforeseen 
delays in the implementation of our strategic initiatives, business and operational disruptions, decreased employee morale and retention, loss of institutional 
knowledge and expertise, and potential impacts on financial reporting. The significant reduction in our workforce under the Restructuring Plan could also 
make it difficult for us to pursue, or prevent us from pursuing, new opportunities and initiatives due to insufficient personnel, or require us to incur 
additional and unanticipated costs to hire new personnel to pursue such opportunities or initiatives. In addition, the decision to significantly scale back all 
non-partnered research and development activities other than the completion of the SER-155 Phase 1b study may negatively impact our growth, 
competitive positioning, business and results of operations. If we do not successfully manage the impact of the Restructuring Plan or any other similar 
activities that we may undertake in the future, we may not achieve the expected costs savings and other expected benefits in the expected timeframe or at 
all, and our business, financial condition, and results of operations may be materially adversely affected.

Our future success depends on our ability to retain key executives and to attract, retain and motivate qualified personnel.

We are highly dependent on Eric Shaff, our President and Chief Executive Officer, as well as the other principal members of our management, 

scientific and clinical team. Although we have entered into employment agreements with our executive officers, each of them may terminate their 
employment with us at any time. We do not maintain “key person” insurance for any of our executives or other employees.

Recruiting and retaining qualified scientific, clinical, manufacturing and sales and marketing personnel will also be critical to our success. The loss 

of the services of our executive officers or other key employees could impede the achievement of our research, development and commercialization 
objectives and seriously harm our ability to successfully implement our business strategy. Furthermore, replacing executive officers and key employees 
may be difficult and may take an extended period of time because of the limited number of individuals in our industry with the breadth of skills and 
experience required to successfully develop, gain regulatory approval of and commercialize products. Competition to hire from this limited pool is intense, 
and we may be unable to hire, train, retain or motivate these key personnel on acceptable terms given the competition among numerous pharmaceutical and 
biotechnology companies for similar personnel. We also experience competition for the hiring of scientific and clinical personnel from universities and 
research institutions. Our Restructuring Plan may make it more difficult for us to hire qualified personnel. In addition, we rely on consultants and advisors, 
including scientific and clinical advisors, to assist us in formulating our research and development and commercialization strategy and execution. Our 
consultants and advisors may be employed by employers other than us and may have commitments under consulting or advisory contracts with other 
entities that may limit their availability to us. If we are unable to continue to attract and retain high quality personnel, our ability to pursue our growth 
strategy will be limited. 

A variety of risks associated with operating internationally could materially adversely affect our business.

We currently have limited international operations, but our business strategy incorporates potentially expanding internationally with respect to 

VOWST and if any of our product candidates receive regulatory approval. We have conducted clinical studies in Australia and New Zealand in the past, 
and may in the future conduct clinical studies in other countries as well. We currently plan to rely on collaborators, including Nestlé, to commercialize 
certain approved products outside of North America. Also, for certain manufacturing services for VOWST, we rely on GenIbet in Portugal, and Bacthera, 
which has substantially completed a dedicated full-scale production suite for us in Switzerland. Doing business internationally involves a number of risks, 
including but not limited to:

•

•

multiple, conflicting and changing laws and regulations, such as privacy regulations, tax laws, export and import restrictions, employment laws, 
regulatory requirements and other governmental approvals, permits and licenses;

failure by us to obtain and maintain regulatory approvals for the use of our products in various countries;

60

 
•

•

•

•

•

•

•

•

•

•

•

•

additional potentially relevant third-party patent rights;

complexities and difficulties in obtaining protection and enforcing our intellectual property;

difficulties in staffing and managing foreign operations;

complexities associated with managing multiple payor reimbursement regimes, government payors or patient self-pay systems;

limits in our ability to penetrate international markets;

global macroeconomic conditions, including a continued increase in inflation rates or interest rates, labor shortages, supply chain shortages, 
disruptions and instability in the banking industry and other parts of the financial services sector, or other economic, political or legal 
uncertainties or adverse developments;

financial risks, such as longer payment cycles, difficulty collecting accounts receivable, the impact of local and regional financial crises on 
demand and payment for our products and exposure to foreign currency exchange rate fluctuations;

terrorism and/or political instability, unrest and wars, such as the conflicts involving Ukraine and Russia or Israel and its surrounding regions, 
which could delay or disrupt our business, and if such political unrest escalates or spills over to or otherwise impacts additional regions it could 
heighten many of the other risk factors included in this Item 1A;

natural disasters (including as a result of climate change), which could cause significant damage to the infrastructure upon which our business 
operations rely, and the timing, nature or severity of which we may be unable to prepare for;

economic instability, outbreak of disease or epidemics such as the COVID-19 pandemic, boycotts, curtailment of trade and other business 
restrictions;

certain expenses including, among others, expenses for travel, translation and insurance; and

regulatory and compliance risks that relate to maintaining accurate information and control over sales and activities that may fall within the 
purview of the U.S. Foreign Corrupt Practices Act, its books and records provisions, or its anti-bribery provisions.

Any of these factors could significantly harm our future international expansion and operations and, consequently, our results of operations.

Our business and operations may suffer in the event of information technology system failures, cyberattacks or deficiencies in our cybersecurity.  

In the ordinary course of our business, we collect and store sensitive data, including personally identifiable information, intellectual property and 

proprietary business information owned or controlled by ourselves or our employees, customers and other third-parties. We manage and maintain our 
applications and data utilizing a combination of on-site systems and cloud-based data centers. We utilize external security and infrastructure vendors to 
manage parts of our data centers, and as a result a number of third-party vendors may or could have access to our confidential information. These 
applications and data encompass a wide variety of business-critical information, including research and development information, customer information, 
commercial information and business and financial information. We face a number of risks relative to protecting this critical information, including loss of 
access risk, inappropriate or unauthorized access, use, modification or disclosure, and the risk of our being unable to adequately monitor and audit and 
modify our controls over our confidential information. This risk extends to the third-party vendors and subcontractors we use to manage this sensitive data 
or otherwise process it on our behalf. The secure processing, storage, maintenance and transmission of this critical information are vital to our operations 
and business strategy, and we devote significant resources to protecting such information. 

Although we take reasonable measures to protect sensitive data from unauthorized access, use or disclosure, our information technology systems 

and those of our third-party service providers, strategic partners and other contractors or consultants are vulnerable to attack, damage and interruption from 
computer viruses and malware (e.g., ransomware), malicious code, natural disasters, terrorism, war, telecommunication and electrical failures, hacking, 
cyberattacks, phishing attacks and other social engineering schemes, employee theft or misuse, human error, fraud, denial or degradation of service attacks, 
sophisticated nation-state and nation-state-supported actors or unauthorized access or use by persons inside our organization, or persons with access to 
systems inside our organization.  

We may also face increased cybersecurity risks due to our reliance on internet technology and the number of our employees who continue to work 

remotely, which may create additional opportunities for cybercriminals to exploit vulnerabilities. Furthermore, because the techniques used to obtain 
unauthorized access to, or to sabotage, systems change frequently and often are not recognized until launched against a target, we may be unable to 
anticipate these techniques or implement adequate preventative measures. We may also experience security breaches that may remain undetected for an 
extended period. Even if identified, we may be unable to 

61

 
adequately investigate or remediate incidents or breaches due to attackers increasingly using tools and techniques that are designed to circumvent controls, 
to avoid detection, and to remove or obfuscate forensic evidence. 

We and certain of our service providers are from time to time subject to cyberattacks and security incidents. While we do not believe that we have 
experienced any significant system failure, accident or security breach to date, if such an event were to occur and cause interruptions in our operations, it 
could result in a material disruption of our development programs and our business operations, whether due to a loss, corruption or unauthorized disclosure 
of our trade secrets, personal information or other proprietary or sensitive information or other similar disruptions. If we or our third-party vendors were to 
experience a significant cybersecurity breach of our or their information technology systems or data, the costs associated with the investigation and 
remediation could be material. Any such real or perceived unauthorized access or use, breach, or other loss of confidential information could also result in 
regulatory scrutiny, reputational harm, legal claims or proceedings, and liability under federal or state laws that protect the privacy of personal information, 
and regulatory enforcement, including penalties or fines. Notice of breaches may be required to affected individuals or state, federal or foreign regulators, 
and for extensive breaches, notice may need to be made to the media or State Attorneys General. Such notifications could be costly, harm our reputation 
and our ability to compete. Although we have implemented security measures to prevent unauthorized access, such data is currently accessible through 
multiple channels, and there is no guarantee that our cybersecurity risk management program and processes, including our policies, controls or procedures, 
will be fully implemented, complied with or effective in protecting our systems and data from breach. 

Actual or perceived failures to comply with applicable data protection, privacy and security laws, regulations, standards and other requirements could 
adversely affect our business, results of operations, and financial condition.

The global data protection landscape is rapidly evolving, and we are or may become subject to numerous state, federal and foreign laws, 
requirements and regulations governing the collection, use, disclosure, retention, and security of personal information, such as information that we may 
collect in connection with clinical trials in the U.S. and abroad. Implementation standards and enforcement practices are likely to remain uncertain for the 
foreseeable future, and we cannot yet determine the impact future laws, regulations, standards, or perception of their requirements may have on our 
business. This evolution may create uncertainty in our business, affect our ability to operate in certain jurisdictions or to collect, store, transfer use and 
share personal information, necessitate the acceptance of more onerous obligations in our contracts, result in liability or impose additional costs on us. The 
cost of compliance with these laws, regulations and standards is high and is likely to increase in the future. Any failure or perceived failure by us to comply 
with federal, state or foreign laws or regulation, our internal policies and procedures or our contracts governing our processing of personal information 
could result in negative publicity, government investigations and enforcement actions, claims by third parties and damage to our reputation, any of which 
could have a material adverse effect on our results of operations, financial performance and business.

In the U.S., HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act, and their implementing regulations, 

or collectively HIPAA, imposes privacy, security and breach notification obligations on certain healthcare providers, health plans, and healthcare 
clearinghouses, known as covered entities, as well as their business associates that perform certain services that involve creating, receiving, maintaining or 
transmitting individually identifiable health information for or on behalf of such covered entities, and their covered subcontractors. Most healthcare 
providers, including research institutions from which we obtain clinical trial information, are subject to privacy and security regulations promulgated under 
HIPAA. We do not believe that we are currently acting as a covered entity or business associate under HIPAA and thus are not regulated under HIPAA. 
However, any person may be prosecuted under HIPAA’s criminal provisions either directly or under aiding-and-abetting or conspiracy principles. 
Consequently, depending on the facts and circumstances, we could face substantial criminal penalties if we knowingly receive individually identifiable 
health information from a HIPAA-covered healthcare provider or research institution that has not satisfied HIPAA’s requirements for disclosure of 
individually identifiable health information.

Certain states have also adopted comparable privacy and security laws and regulations, which govern the privacy, processing and protection of 

health-related and other personal information. Such laws and regulations will be subject to interpretation by various courts and other governmental 
authorities, thus creating potentially complex compliance issues for us and our future customers and strategic partners. For example, the California 
Consumer Privacy Act, as amended by the California Privacy Rights Act or collectively, CCPA, requires certain businesses that process personal 
information of California residents to, among other things: provide certain disclosures to California residents regarding the business’s collection, use, and 
disclosure of their personal information; receive and respond to requests from California residents to access, delete, and correct their personal information, 
or to opt-out of certain disclosures of their personal information; and enter into specific contractual provisions with service providers that process 
California resident personal information on the business’s behalf. Additional compliance investment and potential business process changes may also be 
required. Similar laws have passed in other states, and continue to be proposed at the state and federal level, reflecting a trend toward more stringent 
privacy legislation in the United States. The enactment of such laws could have potentially conflicting requirements that would make compliance 
challenging. In the event that we are subject to or affected by HIPAA, the CCPA or other domestic privacy and data protection laws, any liability from 
failure to comply with the requirements of these laws could adversely affect our financial condition. 

62

 
Furthermore, the Federal Trade Commission, or FTC, and many State Attorneys General continue to enforce federal and state consumer protection 
laws against companies for online collection, use, dissemination and security practices that appear to be unfair or deceptive. For example, according to the 
FTC, failing to take appropriate steps to keep consumers’ personal information secure can constitute unfair acts or practices in or affecting commerce in 
violation of Section 5(a) of the Federal Trade Commission Act. The FTC expects a company’s data security measures to be reasonable and appropriate in 
light of the sensitivity and volume of consumer information it holds, the size and complexity of its business, and the cost of available tools to improve 
security and reduce vulnerabilities.

Our operations abroad may also be subject to increased scrutiny or attention from data protection authorities. For example, in Europe, the European 
Union General Data Protection Regulation, or the GDPR, went into effect in May 2018 and imposes strict requirements for processing the personal data of 
individuals within the European Economic Area, or EEA, or in the context of our activities within the EEA. Companies that must comply with the GDPR 
face increased compliance obligations and risk, including more robust regulatory enforcement of data protection requirements and potential fines for 
noncompliance of up to €20 million or 4% of the annual global revenues of the noncompliant undertaking, whichever is greater. In addition to fines, a 
breach of the GDPR may result in regulatory investigations, reputational damage, orders to cease/ change our data processing activities, enforcement 
notices, assessment notices (for a compulsory audit) and/ or civil claims (including class actions). Among other requirements, the GDPR regulates transfers 
of personal data subject to the GDPR to third countries that have not been found to provide adequate protection to such personal data, including the United 
States, and the efficacy and longevity of current transfer mechanisms between the EEA, and the United States remains uncertain. Case law from the Court 
of Justice of the EU states that reliance on the standard contractual clauses, or SCCs - a standard form of contract approved by the European Commission 
as an adequate personal data transfer mechanism - alone may not necessarily be sufficient in all circumstances and that transfers must be assessed on a 
case-by-case basis. On July 10, 2023, the European Commission adopted its Adequacy Decision in relation to the new EU-U.S. Data Privacy Framework, 
or DPF, rendering the DPF effective as a GDPR transfer mechanism to U.S. entities self-certified under the DPF. We expect the existing legal complexity 
and uncertainty regarding international personal data transfers to continue. As supervisory authorities issue further guidance on personal data export 
mechanisms, including circumstances where the SCCs cannot be used, and/or start taking enforcement action, we could suffer additional costs, complaints 
and/or regulatory investigations or fines, and/or if we are otherwise unable to transfer personal data between and among countries and regions in which we 
operate, it could affect the manner in which we provide our services, the geographical location or segregation of our relevant systems and operations, and 
could adversely affect our financial results.

Since the beginning of 2021, after the end of the transition period following the UK’s departure from the European Union, we are also subject to the 

UK General Data Protection Regulation and Data Protection Act 2018, or collectively, the UK GDPR, which imposes separate but similar obligations to 
those under the GDPR and comparable penalties, including fines of up to £17.5 million or 4% of a noncompliant undertaking’s global annual revenue for 
the preceding financial year, whichever is greater. On October 12, 2023, the UK Extension to the DPF came into effect (as approved by the UK 
Government), as a data transfer mechanism from the UK to U.S. entities self-certified under the DPF. As we continue to expand into other foreign countries 
and jurisdictions, we may be subject to additional laws and regulations that may affect how we conduct business.

Although we work to comply with applicable laws, regulations and standards, our contractual obligations and other legal obligations, these 
requirements are evolving and may be modified, interpreted and applied in an inconsistent manner from one jurisdiction to another, and may conflict with 
one another or other legal obligations with which we must comply. Any failure or perceived failure by us or our employees, representatives, contractors, 
consultants, collaborators, or other third parties to comply with such requirements or adequately address privacy and security concerns, even if unfounded, 
could result in additional cost and liability to us, damage our reputation, and adversely affect our business and results of operations.

Acquisitions or joint ventures could disrupt our business, cause dilution to our stockholders and otherwise harm our business.

We may acquire other businesses, products or technologies as well as pursue strategic alliances, joint ventures, technology licenses or investments in 
complementary businesses. We have not made any acquisitions to date, and our ability to do so successfully is unproven. Any of these transactions could be 
material to our financial condition and operating results and expose us to many risks, including:

•

•

•

•

•

•

disruption in our relationships with future customers or with current or future distributors or suppliers as a result of such a transaction;

unanticipated liabilities related to acquired companies;

additional exposure to cybersecurity risks and vulnerabilities from any newly acquired information technology infrastructure;

difficulties integrating acquired personnel, technologies and operations into our existing business;

diversion of management time and focus from operating our business to acquisition integration challenges;

increases in our expenses and reductions in our cash available for operations and other uses;

63

 
•

•

possible write-offs or impairment charges relating to acquired businesses; and

inability to develop a sales force for any additional product candidates.

Foreign acquisitions involve unique risks in addition to those mentioned above, including those related to integration of operations across different 

cultures and languages, currency risks and the particular economic, political and regulatory risks associated with specific countries.

Also, the anticipated benefit of any acquisition may not materialize. Future acquisitions or dispositions could result in potentially dilutive issuances 

of our equity securities, the incurrence of debt, contingent liabilities or amortization expenses or write-offs of goodwill, any of which could harm our 
financial condition. We cannot predict the number, timing or size of future joint ventures or acquisitions, or the effect that any such transactions might have 
on our operating results.

We have in the past been subject to securities class action litigation and may be subject to similar or other litigation in the future, which may harm our 
business.

Securities class action litigation has often been brought against a company following a decline in the market price of its securities. This risk is 
especially relevant for us because biopharmaceutical companies have experienced significant stock price volatility in recent years. On September 28, 2016, 
a purported stockholder filed a putative class action lawsuit in the U.S. District Court for the District of Massachusetts against us entitled Mariusz Mazurek 
v. Seres Therapeutics, Inc., et.al. alleging false and misleading statements and omissions about our clinical trials for our then product candidate SER-109 in 
our public disclosures between June 25, 2015 and July 29, 2016. Although this lawsuit has been dismissed by the court, should we face similar or other 
litigation again, it could result in substantial costs and a diversion of management’s attention and resources, which could harm our business. In addition, the 
uncertainty of a pending lawsuit or potential filing of additional lawsuits could lead to more volatility and a reduction in our stock price.

If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur costs that could 
harm our business.

We are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory procedures and the 
handling, use, storage, treatment and disposal of hazardous materials and wastes. Our operations involve the use of hazardous and flammable materials, 
including chemicals and biological materials such as human stool. Our operations also produce hazardous waste products. We generally contract with third 
parties for the disposal of these materials and wastes. We cannot eliminate the risk of contamination or injury, including from the novel coronavirus SARS-
CoV-2, which causes the COVID-19 disease, from these materials. In the event of contamination or injury resulting from our use of hazardous materials, 
we could be held liable for any resulting damages, and any liability could exceed our resources. We also could incur significant costs associated with civil 
or criminal fines and penalties for failure to comply with such laws and regulations.

Although we maintain workers’ compensation insurance to cover us for costs and expenses we may incur due to injuries to our employees resulting 

from the use of hazardous materials, this insurance may not provide adequate coverage against potential liabilities. We do not maintain insurance for 
environmental liability or toxic tort claims that may be asserted against us in connection with our storage or disposal of biological, hazardous or radioactive 
materials.

In addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws and regulations. These 
current or future laws and regulations may impair our research, development or production efforts. Our failure to comply with these laws and regulations 
also may result in substantial fines, penalties or other sanctions.

Our ability to use our net operating loss carryforwards and research and development credits to offset future taxable income or income tax liabilities 
may be subject to certain limitations.

As of December 31, 2023, we had net operating loss carryforwards, or NOLs, of $527.1 million for federal income tax purposes and $504.2 million 
for state income tax purposes, which may be available to offset our future taxable income, if any. Our federal NOLs subject to expiration begin to expire in 
various amounts in 2035. Our federal NOLs generated in taxable years beginning after December 31, 2017 are not subject to expiration, but may generally 
only be used to offset 80% of taxable income in years beginning after December 31, 2020. Our state NOLs also begin to expire in various amounts in 2035. 
As of December 31, 2023, we also had federal and state research and development and other tax credit carryforwards of approximately $45.1 million and 
$7.7 million, respectively, net of uncertain tax position reserves, available to reduce future income tax liabilities, if any. Our federal and state tax credit 
carryforwards begin to expire in various amounts in 2031 and 2028, respectively. The federal research and development tax credit carryforwards include an 
orphan drug credit carryforward of $25.9 million. These NOLs and tax credit carryforwards could expire unused, to the extent subject to expiration, and be 
unavailable to offset future taxable income or income tax liabilities. 

In addition, in general, under Sections 382 and 383 of the U.S. Internal Revenue Code of 1986, as amended (the "Code"), a corporation that 

undergoes an “ownership change” is subject to limitations on its ability to use its pre-change NOLs and tax credit carryforwards to offset future taxable 
income and income taxes. For these purposes, an ownership change generally occurs where the aggregate change in stock ownership of one or more 
stockholders or groups of stockholders owning at least 5% of a corporation’s 

64

 
stock exceeds 50 percentage points over a rolling three-year period.  Similar rules may apply under state tax laws. We have experienced ownership changes 
in the past, per a Section 382 study performed through December 31, 2020. We believe that none of  our existing tax assets will expire unused as a result of 
the calculated limitations resulting from such ownership changes. However, we may have experienced additional ownership changes since December 31, 
2020, and we may experience ownership changes in the future as a result of future transactions in our stock, some of which may be outside our control. If 
we have undergone additional ownership changes, or if we undergo ownership changes in the future, our ability to use our NOLs and tax credit 
carryforwards could be further limited.  For these reasons, we may not be able to use a material portion of our NOLs or tax credit carryforwards, even if we 
attain profitability. We have recorded a full valuation allowance related to our NOLs and other deferred tax assets due to the uncertainty of the ultimate 
realization of the future tax benefits of such assets. 

The terms of the Oaktree Credit Agreement place restrictions on our operating and financial flexibility. If we raise additional capital through debt 
financing, the terms of any new debt could further restrict our ability to operate our business. 

On April 27, 2023, we entered into the Oaktree Credit Agreement, which establishes a term loan facility of $250.0 million, consisting of (i) the 

Tranche A Loan, funded on the Oaktree Closing Date, (ii) the Tranche B Loan, that we may borrow subject to certain conditions, (iii) the Tranche C Loan, 
that we may borrow subject to certain conditions, and (iv) the Tranche D Loan, available in Oaktree's sole discretion (collectively with the Tranche A Loan, 
the Tranche B Loan, the Tranche C Loan, and the Tranche D Loan, the “Oaktree Term Loan”). We may draw the Tranche B Loan until September 30, 2024, 
if VOWST net sales for the trailing six consecutive months are at least $35.0 million and at least 4.5% greater in the calendar quarter prior to the 
Applicable Funding Date (as defined in the Oaktree Credit Agreement) over the calendar quarter immediately preceding it. We may draw the Tranche C 
Loan until September 30, 2025, if VOWST net sales for the trailing 12 consecutive months are at least $120.0 million and at least 4.5% greater in each of 
the two calendar quarters prior to the Applicable Funding Date relative, in each case, to the calendar quarter immediately preceding it. The Oaktree Term 
Loan has a maturity date of April 27, 2029 (the “Oaktree Maturity Date”). 

Our obligations under the Oaktree Credit Agreement and the other Loan Documents (as defined in the Oaktree Credit Agreement) will be 
guaranteed by any of our domestic subsidiaries that become Guarantors (as defined in the Oaktree Credit Agreement), subject to certain exceptions. Our 
and our Guarantors’ (collectively, the “Loan Parties”) respective obligations under the Oaktree Credit Agreement and the other Loan Documents are 
secured by first priority security interests in substantially all assets of the Loan Parties, including intellectual property, subject to certain customary 
thresholds and exceptions. As of December 31, 2023, there are no Guarantors.

The Oaktree Credit Agreement contains customary representations, warranties and affirmative and negative covenants, including a financial 

covenant requiring us to maintain certain levels of cash and cash equivalents in accounts subject to a control agreement in favor of the Agent of at least 
$30.0 million at all times commencing from 30 days after the Oaktree Closing Date and decreasing to $25.0 million of cash and cash equivalents in such 
controlled accounts after we borrow any Tranche B Loan. As of December 31, 2023, we were in compliance with all financial covenants pursuant to the 
Oaktree Credit Agreement.

In addition, the Oaktree Credit Agreement contains certain events of default that entitle the Agent to cause our indebtedness under the Oaktree 
Credit Agreement to become immediately due and payable, and to exercise remedies against the Loan Parties and the collateral securing the Oaktree Term 
Loan, including cash. Under the Oaktree Credit Agreement, an event of default will occur if, among other things, we fail to make payments under the 
Oaktree Credit Agreement (subject to specified cure periods with respect to certain payments), we or our subsidiaries breach any of the covenants under the 
Oaktree Credit Agreement (subject to specified cure periods with respect to certain breaches), a material adverse change occurs, we, our subsidiaries or our 
or their respective assets become subject to certain legal proceedings, such as bankruptcy proceedings, we and/or our subsidiaries are unable to pay our or 
their debts as they become due or default on contracts with third parties which would permit the holder of indebtedness in excess of a certain threshold to 
accelerate the maturity of such indebtedness or that could cause a material adverse change. Upon the occurrence and for the duration of an event of default, 
an additional default interest rate equal to 2.0% per annum may apply to all obligations owed under the Oaktree Credit Agreement.

Any declaration by the Oaktree Lenders of an event of default could significantly harm our business and prospects and could cause the price of our 

common stock to decline. If we raise any additional debt financing, the terms of such additional debt could further restrict our operating and financial 
flexibility.

Risks Related to Our Common Stock

Our executive officers, directors and principal stockholders, if they choose to act together, have the ability to significantly influence all matters 
submitted to stockholders for approval.

Our executive officers, directors and stockholders who owned more than 5% of our outstanding common stock and their respective affiliates, in the 
aggregate, hold shares representing approximately 43% of our outstanding voting stock as of December 31, 2023. As a result, if these stockholders were to 
choose to act together, they would be able to significantly influence all matters submitted to our stockholders for approval, as well as our management and 
affairs. For example, these persons, if they choose to act 

65

 
 
together, would significantly influence the election of directors and approval of any merger, consolidation or sale of all or substantially all of our assets. 
This concentration of ownership control may:

•

•

•

delay, defer or prevent a change in control;

entrench our management and the board of directors; or

impede a merger, consolidation, takeover or other business combination involving us that other stockholders may desire.

A significant portion of our total outstanding shares are eligible to be sold into the market, which could cause the market price of our common stock to 
drop significantly, even if our business is doing well.

Sales of a substantial number of shares of our common stock in the public market, or the perception in the market that the holders of a large number 

of shares intend to sell shares, could reduce the market price of our common stock. We have also registered and intend to continue to register all shares of 
common stock that we may issue under our equity compensation plans. Once we register these shares, they can be freely sold in the public market upon 
issuance, subject to volume limitations applicable to affiliates.

We are a “smaller reporting company,” and the reduced disclosure requirements applicable to smaller reporting companies may make our common 
stock less attractive to investors.

We are a “smaller reporting company” as defined under the rules promulgated under the Exchange Act. We will remain a smaller reporting company 

until the fiscal year following the determination that both (i) the value of our voting and non-voting common shares held by non-affiliates is more than 
$250 million measured on the last business day of our second fiscal quarter and (ii) our annual revenues are more than $100 million during the most 
recently completed fiscal year and the value of our voting and non‑voting common shares held by non-affiliates is $700 million or more as measured on the 
last business day of our second fiscal quarter. Smaller reporting companies are able to provide simplified executive compensation disclosure and have 
certain other reduced disclosure obligations, including, among other things, being required to provide only two years of audited financial statements and 
not being required to provide selected financial data, or supplemental financial information.

We have elected to take advantage of certain of the reduced reporting obligations, and may in the future take advantage of these or others. We cannot 
predict whether investors will find our common stock less attractive if we rely on these exemptions. If some investors find our common stock less attractive 
as a result, there may be a less active trading market for our common stock and our stock price may be reduced or more volatile.

Provisions in our restated certificate of incorporation and amended and restated bylaws and under Delaware law could make an acquisition of our 
company, which may be beneficial to our stockholders, more difficult and may prevent attempts by our stockholders to replace or remove our current 
management.

Provisions in our restated certificate of incorporation and our amended and restated bylaws may discourage, delay or prevent a merger, acquisition 
or other change in control of our company that stockholders may consider favorable, including transactions in which stockholders might otherwise receive 
a premium for their shares. These provisions could also limit the price that investors might be willing to pay in the future for shares of our common stock, 
thereby depressing the market price of our common stock. In addition, because our board of directors is responsible for appointing the members of our 
management team, these provisions may frustrate or prevent any attempts by our stockholders to replace or remove our current management by making it 
more difficult for stockholders to replace members of our board of directors. Among other things, these provisions include those establishing:

•

•

•

•

•

•

•

a classified board of directors with three-year staggered terms, which may delay the ability of stockholders to change the membership of a 
majority of our board of directors;

no cumulative voting in the election of directors, which limits the ability of minority stockholders to elect director candidates;

the exclusive right of our board of directors to elect a director to fill a vacancy created by the expansion of the board of directors or the 
resignation, death or removal of a director, which prevents stockholders from filling vacancies on our board of directors;

the ability of our board of directors to authorize the issuance of shares of preferred stock and to determine the terms of those shares, including 
preferences and voting rights, without stockholder approval, which could be used to significantly dilute the ownership of a hostile acquirer;

the ability of our board of directors to alter our bylaws without obtaining stockholder approval;

the required approval of the holders of at least two-thirds of the shares entitled to vote at an election of directors to adopt, amend or repeal our 
bylaws or repeal the provisions of our restated certificate of incorporation regarding the election and removal of directors;

a prohibition on stockholder action by written consent, which forces stockholder action to be taken at an annual or special meeting of our 
stockholders;

66

 
•

•

the requirement that a special meeting of stockholders may be called only by the chairman of the board of directors, the chief executive officer, 
the president or the board of directors, which may delay the ability of our stockholders to force consideration of a proposal or to take action, 
including the removal of directors; and

advance notice procedures that stockholders must comply with in order to nominate candidates to our board of directors or to propose matters to 
be acted upon at a stockholders’ meeting, which may discourage or deter a potential acquirer from conducting a solicitation of proxies to elect 
the acquirer’s own slate of directors or otherwise attempting to obtain control of us.

Moreover, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the General Corporation Law of the State 
of Delaware, which prohibits a person who owns in excess of 15% of our outstanding voting stock from merging or combining with us for a period of three 
years after the date of the transaction in which the person acquired in excess of 15% of our outstanding voting stock, unless the merger or combination is 
approved in a prescribed manner. 

Our certificate of incorporation designates the Court of Chancery of the State of Delaware, subject to certain exceptions, as the sole and exclusive 
forum for certain types of actions and proceedings that may be initiated by our stockholders and our bylaws designate the federal district courts of the 
United States as the exclusive forum for actions arising under the Securities Act of 1933, as amended, which could limit our stockholders’ ability to 
obtain a favorable judicial forum for disputes with us or our directors, officers or employees. 

Our restated certificate of incorporation specifies that, unless we consent in writing to the selection of an alternative forum, the Court of Chancery of 

the State of Delaware will be the sole and exclusive forum for most legal actions involving actions brought against us by stockholders. In addition, our 
bylaws provide that the federal district courts of the United States are the exclusive forum for any complaint raising a cause of action arising under the 
Securities Act. Any person or entity purchasing or otherwise acquiring any interest in shares of our capital stock shall be deemed to have notice of and to 
have consented to the provisions of our restated certificate of incorporation and bylaws described above.

We believe these choice of forum provisions benefit us by providing increased consistency in the application of Delaware law by chancellors 
particularly experienced in resolving corporate disputes and in the application of the Securities Act by federal judges, as applicable, efficient administration 
of cases on a more expedited schedule relative to other forums and protection against the burdens of multi-forum litigation. However, the provisions may 
have the effect of discouraging lawsuits against our directors and officers. The enforceability of similar choice of forum provisions in other companies’ 
certificates of incorporation has been challenged in legal proceedings, and it is possible that, in connection with any applicable action brought against us, a 
court could find the choice of forum provisions contained in our restated certificate of incorporation or bylaws to be inapplicable or unenforceable in such 
action. If a court were to find the choice of forum provisions contained in our restated certificate of incorporation or bylaws to be inapplicable or 
unenforceable in an action, we may incur additional costs associated with resolving such action in other jurisdictions, which could adversely affect our 
business, financial condition or results of operations.

Because we do not anticipate paying any cash dividends on our capital stock in the foreseeable future, capital appreciation, if any, will be the sole 
source of gain for our stockholders.

We have never declared or paid cash dividends on our capital stock. We currently intend to retain all of our future earnings, if any, to finance the 

growth and development of our business. In addition, the Oaktree Credit Agreement currently prohibits us from paying dividends on our equity securities, 
and any future debt agreements may likewise preclude us from paying dividends. As a result, capital appreciation, if any, of our common stock will be our 
stockholders’ sole source of gain for the foreseeable future.

General Risk Factors

The price of our common stock may be volatile and fluctuate substantially, which could result in substantial losses for purchasers of our common 
stock.

Our stock price is likely to be volatile. Furthermore, the stock market in general and the market for smaller biopharmaceutical companies in 
particular have experienced extreme volatility that has often been unrelated to the operating performance of particular companies. As a result of this 
volatility, our stockholders may not be able to sell their common stock at or above the price they paid for their common stock. The market price for our 
common stock may be influenced by many factors, including:

•

•

•

•

•

our ability to execute and realize the benefits of strategic plans, such as the Restructuring Plan we announced in November 2023;

the success of competitive products or technologies;

actual or anticipated changes in our growth rate relative to our competitors;

results of clinical trials of our product candidates or those of our competitors;

the success of our commercialization efforts;

67

 
•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

developments related to any future collaborations;

regulatory or legal developments in the United States and other countries;

development of new product candidates that may address our markets and may make our product candidates less attractive;

changes in physician, hospital or healthcare provider practices that may make our product candidates less useful;

announcements by us, our collaborators or our competitors of significant acquisitions, strategic partnerships, joint ventures, collaborations or 
capital commitments;

developments or disputes concerning patent applications, issued patents or other proprietary rights;

the recruitment or departure of key personnel;

the level of expenses related to any of our product candidates or clinical development programs;

failure to meet or exceed financial estimates and projections of the investment community or that we provide to the public;

the results of our efforts to discover, develop, acquire or in-license additional product candidates or products;

actual or anticipated changes in estimates as to financial results, development timelines or recommendations by securities analysts;

variations in our financial results or those of companies that are perceived to be similar to us;

changes in the structure of healthcare payment systems;

market conditions in the pharmaceutical and biotechnology sectors;

general economic, industry and market conditions; and

the other factors described in this “Risk Factors” section.

If securities or industry analysts issue an adverse or misleading opinion regarding our business, our common stock price and trading volume could 
decline.

The trading market for our common stock is influenced by the research and reports that industry or securities analysts publish about us or our 
business. If any of the analysts who cover us issue an adverse or misleading opinion regarding us, our business model, our intellectual property or our stock 
performance, or if our clinical studies and operating results fail to meet the expectations of analysts, our stock price would likely decline. If one or more of 
these analysts cease coverage of us or fail to publish reports on us regularly, we could lose visibility in the financial markets, which in turn could cause our 
stock price or trading volume to decline.

We will continue to incur costs as a result of being a public company, and our management will continue to devote substantial time to compliance 
initiatives and corporate governance practices.

As a public company, we have incurred and will continue to incur significant legal, accounting and other expenses. The Sarbanes-Oxley Act of 
2002, the Dodd-Frank Wall Street Reform and Consumer Protection Act, the listing requirements of The Nasdaq Global Select Market and other applicable 
securities rules and regulations impose various requirements on public companies, including establishment and maintenance of effective disclosure and 
financial controls and corporate governance practices. Our management and other personnel devote and will need to continue to devote a substantial 
amount of time to these compliance initiatives. Moreover, these rules and regulations have increased and will continue to increase our legal and financial 
compliance costs and make some activities more time-consuming and costly. For example, we expect that these rules and regulations will continue to make 
it more difficult and more expensive for us to maintain director and officer liability insurance, which in turn could make it more difficult for us to attract 
and retain qualified members of our board of directors.

These rules and regulations are often subject to varying interpretations, in many cases due to their lack of specificity, and, as a result, their 

application in practice may evolve over time as new guidance is provided by regulatory and governing bodies. This could result in future uncertainty 
regarding compliance matters and higher costs necessitated by ongoing revisions to disclosure and governance practices.

If we fail to maintain an effective system of internal control over financial reporting, we may not be able to accurately report our financial results or 
prevent fraud. As a result, stockholders could lose confidence in our financial and other public reporting, which would harm our business and the 
trading price of our common stock. 

Effective internal control over financial reporting is necessary for us to provide reliable financial reports and, together with adequate disclosure 
controls and procedures, is designed to prevent fraud. Any failure to implement required new or improved controls, or difficulties encountered in their 
implementation could cause us to fail to meet our reporting obligations. 

68

 
Pursuant to Section 404, we are required to furnish a report by our management on our internal control over financial reporting. However, while we 
remain a non-accelerated filer, we will not be required to include an attestation report on internal control over financial reporting issued by our independent 
registered public accounting firm. If we are unable to maintain effective internal control over financial reporting, we may not have adequate, accurate or 
timely financial information, and we may be unable to meet our reporting obligations as a public company or comply with the requirements of the 
Securities and Exchange Commission or Section 404. This could result in a restatement of our financial statements, the imposition of sanctions, including 
the inability of registered broker dealers to make a market in our common stock, or investigation by regulatory authorities. Any such action or other 
negative results caused by our inability to meet our reporting requirements or comply with legal and regulatory requirements or by disclosure of an 
accounting, reporting or control issue could adversely affect the trading price of our securities and our business. Material weaknesses in our internal control 
over financial reporting could also reduce our ability to obtain financing or could increase the cost of any financing we obtain. This could result in an 
adverse reaction in the financial markets due to a loss of confidence in the reliability of our financial statements.

Failure to keep up with evolving laws, regulations, trends and stakeholder expectations relating to environmental, social and governance, or ESG, 
practices or reporting could adversely impact our reputation, share price and access to and cost of capital or otherwise adversely impact our business.

Certain institutional investors, investor advocacy groups, investment funds, creditors and other influential financial market participants, as well as 

governments, regulators, customers, patients, employees and other stakeholders or third parties, have become increasingly focused on companies’ ESG 
practices, including the impact of business on the environment and diversity, equity and inclusion matters. Certain organizations also provide ESG ratings, 
scores and benchmarking studies that assess companies’ ESG practices. Although there are no universal standards for such ratings, scores or benchmarking 
studies, they are used by some investors to inform their investment and voting decisions. It is possible that our future stockholders or organizations that 
report on, rate or score ESG practices will not be satisfied with our ESG strategy or performance. Unfavorable press about or ratings or assessments of our 
ESG strategies or practices, regardless of whether or not we comply with applicable legal requirements, may lead to negative investor sentiment toward us, 
which may hinder the Company’s access to capital.

Our reputation could be damaged if we do not, or are perceived not to, meet evolving stakeholder demand with respect to ESG matters, which could 
adversely affect our business, financial condition, profitability and cash flows. We may be criticized for our lack of ESG initiatives or goals or perceived as 
not taking sufficient action in connection with any of these matters. In turn, we may take certain actions, including the establishment of ESG-related goals 
or targets, to improve our ESG profile and/or respond to stakeholder demand; however, such actions may be costly or be subject to numerous conditions 
that are outside our control, and we cannot guarantee that we will meet these goals or targets or that such actions will have the desired effect even if met. 

Additionally, we and/or other parties in our value chain are subject to, or are expected to be subject to additional climate and other ESG-related 

obligations arising from legislation and regulation in the United States, the European Union and other jurisdictions, including new reporting requirements, 
even as the availability and quality of the information that may be required to comply with such laws and regulations remains limited. We expect for our 
compliance costs with these laws and regulations to increase in future, and any failure, or perceived failure, by us to adhere to such laws and regulations, or 
meet evolving and varied stakeholder expectations and standards, could harm our business, reputation, financial condition, and operating results. 

69

 
 
 
Item 1B. Unresolved Staff Comments

None.

Item 1C. Cybersecurity 

Cybersecurity Risk Management and Strategy  

We have developed and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity, and availability of our 
critical systems and information. Our cybersecurity risk management program includes a security incident response plan.   

We design and assess our program based on the National Institute of Standards and Technology Cybersecurity Framework, or NIST CSF. This does not 
imply that we meet any particular technical standards, specifications, or requirements, only that we use the NIST CSF as a guide to help us identify, assess, 
and manage cybersecurity risks relevant to our business.

Our cybersecurity risk management program is integrated into our overall enterprise risk management program, and shares common methodologies, 
reporting channels and governance processes that apply across the enterprise risk management program to other legal, compliance, strategic, operational, 
and financial risk areas.  

Our cybersecurity risk management program includes:

•

•

•

•

•

•

risk assessments designed to help identify material cybersecurity risks to our critical systems, information, products, services, and our 
broader enterprise IT environment;

a security team principally responsible for managing (1) our cybersecurity risk assessment processes, (2) our security controls, and (3) our 
response to cybersecurity incidents;

the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security controls;

cybersecurity awareness training of our employees, incident response personnel, and senior management;

a security incident response plan that includes procedures for responding to cybersecurity incidents; and

a third-party risk management process for service providers, suppliers, and vendors who have access to our critical systems and information.  

We have not identified risks from known cybersecurity threats, including as a result of any prior cybersecurity incidents, that have materially affected or are 
reasonably likely to materially affect us, including our operations, business strategy, results of operations, or financial condition. For more information, 
“Risk Factors— Risks Related to Our Operations—Our business and operations may suffer in the event of information technology system failures, 
cyberattacks or deficiencies in our cybersecurity.” 

Cybersecurity Governance  

Our Board considers cybersecurity risk as part of its risk oversight function and has delegated to the Audit Committee oversight of cybersecurity and other 
information technology risks. The Audit Committee oversees management’s implementation of our cybersecurity risk management program.   

The Audit Committee receives quarterly reports from our Chief Information Officer, or CIO, on our cybersecurity risks. In addition, our CIO updates the 
Audit Committee, as necessary, regarding any material cybersecurity incidents, as well as any incidents with lesser impact potential. The Audit Committee 
reports to the full Board regarding its activities, including those related to cybersecurity.  

Our management team, including our CIO, is responsible for assessing and managing our material risks from cybersecurity threats. The team has primary 
responsibility for our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our retained external 
cybersecurity consultants. Our CIO has over three decades of IT experience in life sciences organizations. Her cybersecurity work includes the 
development and implementation of cybersecurity policies, platforms, and robust end-user training curriculums. Our CIO and IT Information Security 
Group work together to monitor and report cybersecurity trends and threats to management. Additionally, we work with an external IT partner and external 
cybersecurity counsel to assess, identify, and manage risks from cybersecurity threats. The IT Information Security Group undertakes table-top business 
disruption, disaster recovery and related response strategies, and plans on a periodic basis, and aims to review, and if appropriate update, applicable policies 
and procedures annually. 

Our management team and IT Information Security Group supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents 
through various means, which may include briefings from internal security personnel; threat intelligence and other 

70

 
 
information obtained from public or private sources, including external consultants engaged by us; and alerts and reports produced by security tools 
deployed in the IT environment.  

Item 2. Properties

Research and Offices

Our corporate headquarters is located in Cambridge, Massachusetts, where we lease approximately 82,714 square feet of office, research, 

development, warehouse and laboratory space under a lease that expires in March 2033. 

Clinical Manufacturing

We currently conduct part of our manufacturing operations in our leased facilities in Cambridge, Massachusetts, which contain manufacturing 

facilities for clinical products. We believe our current laboratory facilities and contract relationships are sufficient to meet our current bioprocess 
development and manufacturing needs.  Product candidates may be brought into the facilities for economies of operation, or may remain external with 
contract manufacturing organizations, depending on business dynamics and development needs.

We plan to control the production of all products under current good manufacturing practices by making strategic investments in manufacturing, 
which may include collaborations with third parties, the design and renovation of existing facilities and the construction of additional new facilities for 
commercial supply.

Item 3. Legal Proceedings

None.

Item 4. Mine Safety Disclosures

Not applicable.

71

 
 
PART II

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Market Information

Our common stock has been publicly traded on the Nasdaq Global Select Market under the symbol “MCRB” since June 26, 2015. Prior to that time, 

there was no public market for our common stock. 

Holders

As of March 1, 2024, there were approximately nine holders of record of our common stock. The actual number of stockholders is greater than this 
number of record holders, and includes stockholders who are beneficial owners, but whose shares are held in street name by brokers and other nominees. 
The number of holders of record also does not include stockholders whose shares may be held in trust by other entities.

We have not paid any cash dividends on our common stock since inception and do not anticipate paying cash dividends in the foreseeable future. 

See “Management’s Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital Resources.”

Dividends

Recent Sales of Unregistered Securities

We did not make any sales of unregistered securities during the quarter ended December 31, 2023. 

There were no repurchases of shares of common stock made during the quarter ended December 31, 2023.

Purchases of Equity Securities by the Issuer or Affiliated Purchasers

Item 6. [Reserved]

72

 
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

You should read the following discussion and analysis of our financial condition and results of operations in conjunction with our consolidated 

financial statements and related notes appearing elsewhere in this Annual Report on Form 10-K. Some of the information contained in this discussion and 
analysis or set forth elsewhere in this Annual Report on Form 10-K, such as statements regarding our plans, objectives, expectations, intentions and 
projections, includes forward-looking statements that involve risks and uncertainties. As a result of many factors, including those factors set forth in the 
‘‘Risk Factors’’ section of this Annual Report on Form 10-K, our actual results could differ materially from the results described in, or implied by, these 
forward-looking statements.

A discussion regarding our financial condition and results of operations for the years ended December 31, 2023 and 2022, including a year-to-year 

comparison between 2023 and 2022, is presented below. For a discussion regarding our financial condition and results of operations for the year ended 
December 31, 2021, including a year-to-year comparison between 2022 and 2021, refer to Part II, Item 7. "Management’s Discussion and Analysis of 
Financial Condition and Results of Operations" in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed with the SEC on 
March 7, 2023.

Overview

We are a commercial-stage microbiome therapeutics company focused on the development and commercialization of a novel class of biological 
drugs, which are designed to treat disease by modulating the microbiome to restore health by repairing the function of a disrupted microbiome to a non-
disease state. Our first drug, VOWST (fecal microbiota spores, live-brpk), formerly called SER-109, was approved by the U.S. Food and Drug 
Administration, or FDA, on April 26, 2023, to prevent recurrence of Clostridioides difficile infection, or CDI, in patients 18 or older following antibacterial 
treatment for recurrent CDI. Our drug discovery and development pipeline includes other pre-clinical and clinical-stage assets. VOWST and our 
microbiome therapeutic candidates are consortia of bacteria designed to optimize specific, targeted pharmacological properties, and are formulated for oral 
delivery. We maintain a differentiated microbiome therapeutics drug discovery and development platform that includes good manufacturing practices, or 
GMP, manufacturing capabilities for this novel drug modality. 

Our highest priority is the commercialization of VOWST in the United States, the first orally administered microbiome therapeutic approved by the 

FDA. We launched VOWST in the United States with our collaborator, Nestlé Health Science, or Nestlé, in June 2023. 

We are also designing microbiome therapeutics optimized to decolonize pathogens and to modulate host function to both reduce and prevent 
infections and induce immune tolerance. We believe that the scientific and clinical data from our SER-109 program validate this novel approach, which we 
refer to as Infection Protection. We believe the Infection Protection approach may be replicable across different bacterial pathogens to develop microbiome 
therapeutics with the potential to protect a range of medically compromised patients from infections, including pathogens that harbor antimicrobial 
resistance, or AMR. 

In addition, we are evaluating SER-155 in a Phase 1b study in patients undergoing allogeneic hematopoietic stem cell transplantation, or allo-HSCT, 

to prevent enteric-derived infections and resulting blood stream infections, as well as induce immune tolerance responses to reduce the incidence of graft-
versus-host disease, or GvHD. In May 2023, we announced the Phase 1b cohort 1 results. Gastrointestinal microbiome data from the first 100 days of SER-
155 Phase 1b open-label study cohort 1 showed the successful engraftment of SER-155 bacterial strains, and a substantial reduction in the cumulative 
incidence of pathogen domination as compared to a reference cohort of patients, a biomarker associated with the risk of serious enteric infections and 
resulting bloodstream infections, as well as GvHD in this patient population. The tolerability profile observed was favorable, with no serious adverse 
events attributed to SER-155 administration. In December 2023, we received Fast Track Designation for SER-155 to reduce the risk of infection and GvHD 
in patients undergoing allo-HSCT. Enrollment in the placebo-controlled cohort 2 portion of the study is ongoing, and the cohort 2 data readout is 
anticipated in the third quarter of 2024.   

We have progressed additional preclinical stage programs to evaluate whether microbiome therapeutics may reduce the incidence of infection in 

indications such as chronic liver disease, cancer neutropenia, solid organ transplant, and AMR infections more broadly in high-risk settings such as 
intensive care units, or ICUs. Additional efforts in the early-stage portfolio are focused on the SER-301 program in irritable bowel disease, or IBD, and 
programmatic objectives that are supported through a partnership with the Crohn’s and Colitis Foundation, or CCF. These efforts aim to (i) confirm the 
functional phenotype and inflammatory state of patient subpopulations observed in our prior ulcerative colitis, or UC clinical trials, and (ii) prioritize 
inflammatory targets and evaluate the potential to utilize biomarker-based patient selection and stratification for future studies. In addition, we continue to 
leverage microbiome pharmacokinetic and pharmacodynamic data from across our clinical and preclinical portfolios, using our reverse translational 
microbiome therapeutic development platform to prioritize future drug targets and to identify opportunities for combination therapies across various 
indications, including inflammatory and immune diseases, cancer, and metabolic diseases.

We have built and deploy a reverse translational platform and knowledge base for the discovery and development of microbiome therapeutics, and 
maintain extensive proprietary know-how that may be used to support future research and development efforts. This platform incorporates high-resolution 
analysis of human clinical data to identify microbiome biomarkers associated with disease and non-disease states; preclinical screening using human cell-
based assays and in vitro/ex vivo and in vivo disease models 

73

 
customized for microbiome therapeutics; and microbiological capabilities and a strain library that spans broad biological and functional breadth. This 
platform and knowledge base enables both identification of specific microbes and microbial metabolites/peptides that are associated with disease and the 
design of therapeutic consortia of bacteria optimized for specific pharmacological properties. In addition, we own a valuable intellectual property estate 
related to the development and manufacture of microbiome therapeutics.

Since our inception in October 2010, we have devoted substantially all of our resources to developing our programs, platforms, and technologies, 

building our intellectual property portfolio, developing our supply chain, business planning, raising capital and providing general and administrative 
support for these operations.

Other than VOWST, our product candidates are still in preclinical development or early-stage discovery. Our ability to generate collaboration profit 
or product revenue sufficient to achieve profitability will depend heavily on the commercial success of VOWST, as well as the successful development and 
eventual commercialization of one or more of our product candidates. Since our inception, we have incurred significant operating losses. Our net loss was 
$113.7 million for the year ended December 31, 2023 and as of December 31, 2023, we had an accumulated deficit of $978.2 million.  

In November 2023, we announced a restructuring plan, or the Restructuring Plan, to prioritize the commercialization of VOWST and the completion 
of the SER-155 Phase 1b study, while reducing costs and supporting longer-term business sustainability.  The Restructuring Plan included (i) a reduction of 
our workforce by approximately 41% across the organization, resulting in the elimination of approximately 160 positions; (ii) significantly scaling back all 
non-partnered research and development activities other than the completion of the SER-155 Phase 1b study; and (iii) reducing general and administrative 
expenses, including consolidating office space. The Restructuring Plan was substantially implemented around the end of fiscal 2023. In connection with the 
Restructuring Plan, for the year ended December 31, 2023, we incurred approximately $5.6 million in restructuring costs, primarily related to the workforce
reduction, of which $5.3 million are expected to result in cash expenditures, and the remaining $0.3 million relates to stock-based compensation expense 
associated with the acceleration of unvested equity awards. These costs were incurred in the fourth quarter of 2023. See Note 13, Restructuring, to our 
audited consolidated financial statements included elsewhere in this Annual Report. 

We expect to achieve annual cash savings of approximately $75.0 million to $85.0 million in 2024, of which approximately $35.0 million is 

expected to result from the reduction in workforce, and which excludes any one-time charges primarily associated with the workforce reduction.

The foregoing estimates are based upon current assumptions and expectations but are subject to known and unknown risks and uncertainties. 
Accordingly, we may not be able to fully realize the cost savings and benefits initially anticipated from the Restructuring Plan, and the expected costs may 
over time be greater than initially expected. See “Risk Factors—Risks Related to Our Operations—We may be unable to realize the expected benefits from 
our Restructuring Plan and our business might be adversely affected.”

While we plan to focus our investment on supporting commercialization of VOWST and on our SER-155 Phase 1b study in the near-term, our 
expenses may increase in connection with future activities. See “Risk Factors—Risks Related to Our Financial Position and Need for Additional Capital—
We are a commercial-stage company and have incurred significant losses since our inception. We expect to incur losses for the foreseeable future and may 
never achieve or maintain profitability.”

In addition, if we obtain marketing approval for any more of our product candidates, we expect to incur costs related to product manufacturing and 
commercialization, including marketing, sales and distribution. Furthermore, we expect to continue to incur additional costs associated with operating as a 
public company.

As a result, we will need additional financing to support our continuing operations. Until such time as we can generate significant revenue from 

product sales, if ever, we expect to finance our operations through a combination of public or private equity or debt financings or other sources, which may 
include collaborations with third parties. Adequate additional financing may not be available to us on acceptable terms, or at all. For example, the trading 
prices for our and other biopharmaceutical companies’ stock have been highly volatile as a result of factors such as the impacts of pandemics, such as 
COVID-19, and increases in inflation rates or interest rates. As a result, we may face difficulties raising capital through sales of our common stock and any 
such sales may be on unfavorable terms. Our inability to raise capital as and when needed would have a negative impact on our financial condition and our 
ability to pursue our business strategy.  We will need to generate significant revenue to achieve profitability, and we may never do so. 

As of December 31, 2023, we had cash and cash equivalents totaling $128.0 million. Based on our currently available cash resources and our current 
level of operations and cash flows for the 12-month period subsequent to the date of issuance of the consolidated financial statements included elsewhere in 
this Annual Report on Form 10-K we will require additional funding prior to the end of 2024. In accordance with applicable accounting standards, we 
evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about our ability to continue as a going concern 
within 12 months after the date of the issuance of the consolidated financial statements included elsewhere in this Annual Report on Form 10-K. In 
performing this analysis, we excluded certain elements of our operating plan that cannot be considered probable of occurring. Under the 

74

 
applicable accounting standards, the receipt of potential funding from future equity issuances cannot be considered probable, as these events are outside our 
control. Accordingly, management has concluded that substantial doubt exists about the Company’s ability to continue as a going concern for 12 months 
from the date the consolidated financial statements included elsewhere in this Annual Report on Form 10-K, are issued. See “Risk Factors— Risks Related 
to Our Financial Position and Need for Additional Capital —We have identified conditions and events that raise substantial doubt regarding our ability to 
continue as a going concern.”

On February 22, 2024, our board of directors adopted a resolution to amend the Restated Certificate of Incorporation, subject to stockholder 
approval at our annual meeting of stockholders to be held in 2024, by increasing the number of authorized shares of our Common Stock from 240,000,000 
shares to 360,000,000 shares, or the Share Increase Amendment. 

VOWST

VOWST was approved by the FDA on April 26, 2023, to prevent recurrence of CDI in individuals 18 years of age or older following antibacterial 

treatment for recurrent CDI. VOWST is the first FDA-approved orally administered microbiome therapeutic, and consists of a consortium of purified 
Firmicutes spores designed to prevent recurrent CDI in patients with a history of CDI by modulating the microbiome to a state that resists C. difficile 
germination and growth. The VOWST manufacturing purification process is designed to remove unwanted microbes in an effort to reduce the risk of 
pathogen transmission beyond donor screening alone. We estimate that there will be approximately 156,000 recurrent CDI cases in the United States during 
2023. 

We launched VOWST in the United States with our collaborator, Nestlé, in June 2023. Under the terms of the 2021 License Agreement, Nestlé is 

assuming the role of lead commercialization party. We received an upfront license payment of $175 million in July 2021 and an additional $125 million in 
May 2023 following FDA approval of VOWST. The agreement also includes sales target milestones which, if achieved, could total up to $225 million. We 
were responsible for development and pre-commercialization costs in the United States. Following first commercial sale of VOWST, which occurred on 
June 2, 2023, we are entitled to share equally in its commercial profits and losses. 

During the year ended December 31, 2023, Nestlé reported 1,284 VOWST units sold and $19.6 million in net sales, reflecting an estimated gross-to-

net reduction of 13%, primarily due to returns reserve, prompt payment discounts, statutory discounts and rebates, and commercial rebates. The total 
collaboration loss for the year ended December 31, 2023 was $37.7 million. We record our 50% share of the collaboration loss, which includes commercial 
and medical affairs expenses incurred by us, on a net basis. Accordingly for the year ended December 31, 2023, our share of the VOWST net loss was 
$18.9 million.

As part of the commercialization of VOWST, we are closely monitoring the launch and focusing on a number of quantitative metrics. VOWST 

became commercially available in early June. Broad demand for VOWST has been observed across both recurrent patients and healthcare providers since 
June 2023 (metrics noted below are based on data provided by Nestlé through December 31, 2023): 

•

•

•

•

Fourth quarter completed prescription enrollment forms received for VOWST were 1,322; of those 1,082 resulted in new patient starts by 
year-end 2023;

From launch through year-end 2023, there were 2,833 completed prescription enrollment forms received for VOWST; of those 2,015 resulted 
in new patient starts by year-end 2023; 

In 2023, prescription enrollment forms were submitted by approximately 1,330 unique healthcare providers, or HCPs, since launch, with 
approximately 65% from gastroenterology and the remainder from other specialties; approximately 340 HCPs have prescribed VOWST to 
more than one patient; and

VOWST demand has been observed across the recurrent CDI patient pool, including first recurrence, which is the largest recurrent CDI 
patient segment.

In close collaboration with Nestlé, we have scaled our HCP education efforts, worked to create a positive customer experience with faster and higher 

conversion of enrollments to new patient starts, and continued to establish payer coverage. Since the FDA approval of VOWST, Nestlé commercial 
customer facing field teams have been promoting VOWST and generating healthcare provider demand, including significant presence at both IDWeek and 
the American College of Gastroenterology, or ACG, meetings in October 2023.  IDWeek and ACG are two of the largest infectious disease and 
gastroenterology conferences.  Nestlé’s 170 field sales representatives promoting VOWST are divided into two teams, comprised of 150 gastroenterology 
representatives and 20 hospital/infectious disease representatives. 

The VOWST Voyage Support Program, or VOWST Voyage, was launched upon VOWST FDA approval to provide treatment and financial support 

for eligible patients. The VOWST Voyage staff work with healthcare providers and patients to convert patient enrollments into new patient starts and 
provide a robust high-touch customer experience. 

Nestlé’s payer field team continues to engage payers to build coverage, which would enable eligible patients to have access to VOWST as quickly 
and efficiently as possible. The team has been reinforcing what we believe to be a compelling value proposition for VOWST and is actively engaged with 
the three largest pharmacy benefit managers. In 2023, payers issued policies for VOWST 

75

 
coverage across plans representing 80% commercial and 54% Medicare Part D covered lives. Approximately 56% of the 1,082 fourth quarter new patient 
starts are being reimbursed through the patient's drug benefit. 

We are investing in patient financial assistance to increase access to VOWST for patients with affordability challenges due to co-pays or other cost 
sharing requirements imposed on them by their insurer after the prescription has been approved.  We believe that providing this type of patient access early 
on will contribute to a positive patient and provider experience, thus increasing demand over time. In terms of free drug utilization, we saw approximately 
46% of 2023 new patient starts dispensed via our free drug programs, mostly for Medicare patients. We expect utilization of these programs to drop when 
the benefit design changes contained in the Inflation Reduction Act, which address patient cost sharing requirements in Medicare Part D plans, go into 
effect in 2025.

VOWST was previously granted Breakthrough Therapy and Orphan Drug Designations by the FDA. In connection with the FDA approval of 

VOWST, we received seven years of orphan-drug exclusivity, which began on April 26, 2023. During that time, VOWST is entitled to a period of 
marketing exclusivity, which precludes the FDA or other regulatory authorities from approving another marketing application for the same drug or biologic 
for the same disease or condition during that time period, except under certain circumstances.

The FDA approval of VOWST was supported by the Phase 3 development program that included the ECOSPOR III and ECOSPOR IV studies. 

ECOSPOR III was a multicenter, randomized, placebo-controlled study that enrolled 182 patients with multiply recurrent CDI. All patients who entered 
ECOSPOR III must have tested positive for C. difficile toxin. This inclusion criterion was implemented in an effort to ensure enrollment of only patients 
with active infection rather than simple colonization. The study was designed to evaluate patients for 24 weeks, with the primary endpoint comparing the 
C. difficile recurrence rate in subjects who received SER-109 verses placebo at up to eight weeks after dosing.

ECOSPOR III data demonstrated that the study achieved its primary endpoint where SER-109 was superior to placebo in reducing CDI recurrence 

at eight weeks, reflecting a recurrence-free rate of approximately 88% at eight weeks post-treatment. SER-109 resulted in a 27% absolute reduction of 
recurrence of CDI compared to placebo at eight weeks post-treatment, which is a relative risk reduction of 68%. The rate of recurrence at 12 weeks in the 
SER-109 arm was 18.0%, compared to a rate of 46.2% in the placebo arm, representing an absolute risk reduction of 28% (relative risk 0.40; 95% CI 0.24-
0.65), and thereby consistent with the results seen at eight weeks.  The efficacy results remained durable through 24 weeks of follow-up, as SER-109 was 
observed to significantly reduced recurrence rates compared to placebo over 24 weeks, 21.3% vs. 47.3%, respectively. These data were published in the 
New England Journal of Medicine in January 2022 and in the Journal of the American Medical Association in October 2022.

ECOSPOR IV was an open-label single-arm study evaluating SER-109 in 263 adult subjects with recurrent CDI. The overall safety profile observed 

in ECOSPOR IV through 24 weeks indicated that SER-109 was well tolerated, consistent with the safety profile observed in the prior completed Phase 3 
study, ECOSPOR III.  The ECOSPOR IV study results contributed to the SER-109 safety database and supported product approval. These data were 
published in the JAMA Network Open in February 2023.

Infection Protection and SER-155

We believe that the scientific and clinical data from our SER-109 program validate our novel approach of using microbiome therapeutics to 
decolonize pathogens, resulting in reduced rate of infections in medically compromised patients. Data from the SER-109 ECOSPOR III and ECOSPOR IV 
Phase 3 trial published in the New England Journal of Medicine (Feuerstadt et al., 2022) and Journal of the American Medical Association (Sims et al., 
2023) suggest that microbiome therapeutics have the potential to restructure the gut microbiome and shift the gut metabolic landscape. Additional data 
show that SER-109 rapidly reduced the abundance of bacteria associated with common antibiotic resistance genes, or ARGs, and reduced ARG abundance 
in the gut (Straub et al., 2023). Collectively, we believe these data suggest the potential for microbiome therapeutics to restore colonization resistance and 
ultimately to reduce infections and antimicrobial resistance. We believe this Infection Protection approach may be replicable in protecting a range of 
medically compromised patients from infections seeded by the gut microbiome and resulting downstream clinical sequelae. We believe this approach may 
also enable us to reduce antimicrobial resistant infections, which the World Health Organization declared as a top ten global public health threat facing 
humanity. 

We are evaluating SER-155 in a Phase 1b study in allo-HSCT recipients in an effort to reduce incidences of gastrointestinal infections, resulting 
bloodstream infections and GvHD. SER-155, an oral microbiome therapeutic candidate consisting of a consortium of cultivated bacteria, is designed to 
prevent enteric-derived infections and resulting blood stream infections, as well as induce immune tolerance responses to reduce the incidence of GvHD in 
patients undergoing allo-HSCT. SER-155 was designed using our reverse translational microbiome therapeutics development platform and the rationale for 
this program is based in part on published clinical evidence from our collaborators at Memorial Sloan Kettering Cancer Center showing that allo-HSCT 
patients with decreased diversity of commensal microbes and pathogen domination in the gastrointestinal tract were significantly more likely to die due to 
infection and/or lethal GvHD (Peled et al., 2020). In December 2023, we received Fast Track Designation for SER-155 to reduce the risk of infection and 
GvHD in allo-HSCT patients. 

The SER-155 Phase 1b study is designed to include approximately 70 patients in both an open-label (cohort 1) and a randomized, double-blind, 

placebo-controlled cohort (cohort 2) that will evaluate safety and tolerability before and after HSCT. 

76

 
Additionally, the engraftment of SER-155 bacteria (a measure of pharmacokinetics) and gastrointestinal pathogen domination, as well as the rates of 
enteric-derived infections and resulting blood stream infections, and GvHD will be evaluated. 

Cohort 1 was designed to assess safety and drug pharmacology including the engraftment of drug bacteria in the gastrointestinal tract. Cohort 1 

included 13 subjects who received any dosing of the SER-155 regimen, with 11 of these subjects subsequently receiving an allo-HSCT. Nine subjects had 
evaluable samples for microbiome data analysis. Gastrointestinal microbiome data from the first 100 days of cohort 1 showed the successful engraftment of 
SER-155 bacterial strains, and a substantial reduction in the cumulative incidence of pathogen domination as compared to a reference cohort of patients, a 
biomarker associated with the risk of serious enteric infections and resulting bloodstream infections as well as GvHD. The tolerability profile results were 
favorable, with no serious adverse events attributed to SER-155 administration. Stem cell engraftment was observed in all subjects. We believe these initial 
SER-155 Phase 1b study results provide encouraging evidence to support further development of SER-155 to potentially reduce enteric-derived infections, 
resulting bloodstream infections, and GvHD in individuals undergoing allo-HSCT for cancers and other serious conditions. We also believe the available 
study data from cohort 1 suggest that SER-155 administration results in significantly lower incidence rates of gastrointestinal dominations with pathogens 
of clinical concern, such as Enterococcaceae, Enterobacteriaceae, Streptococcaceae, and Staphylococcaceae. 

Enrollment of cohort 2 is ongoing, incorporating a randomized, double-blinded placebo-controlled design to further evaluate safety, engraftment, 
and incidence of gastrointestinal ESKAPE microbiome pathogen domination, as well as the incidence of enteric infections, enteric driven blood stream 
infections, and GvHD. Cohort 2 subjects are administered either SER-155 or placebo at a 1:1 ratio.  The study is being conducted at a number of leading 
cancer centers across the U.S. The cohort 2 data readout is anticipated in the third quarter of 2024.  

Patent Portfolio

Intellectual Property

We have an extensive patent portfolio directed to rationally designed ecologies of spores and microbes. The portfolio includes both company-owned 

patents and applications, and those that we have rights to as licensee. For example, pursuant to an exclusive license to certain intellectual property from 
Memorial Sloan Kettering Cancer Center, with a patent term running until at least 2035, we are responsible for paying a 2.5% royalty on net sales of 
VOWST, minimum annual royalties, and milestone payments. The milestone payments are based on VOWST target sales milestones, the first being $1.0 
million which was payable upon the first commercial sale of VOWST and paid in July 2023, the second being $2.5 million payable upon annual VOWST 
sales of $100.0 million, and the last being $10.0 million payable upon annual VOWST sales of $500.0 million. The patents and applications included in our 
portfolio cover both composition of matter and methods (e.g., method of treating). Our intellectual property rights related to VOWST extend through 2034, 
through 2041 for SER-155, and through 2040 for SER-301. We plan on continuing to broaden our patent portfolio. Currently, we have 21 active patent 
application families, which includes 20 nationalized applications and one at the PCT stage. To date, we have obtained 30 issued U.S. patents. 

Regulatory Exclusivity

If we obtain marketing approval for any of our product candidates, we expect to receive reference product exclusivity against biosimilar products. 

For example, VOWST (which was recently approved by the FDA) has a 12-year period of exclusivity in the United States. In the European Union, new 
molecular entities generally receive eight years of data exclusivity and an additional two years of market exclusivity upon marketing authorization.

Revenue 

Financial Operations Overview

To date we have not generated any revenues from the sale of products.  Our revenues have been derived primarily from our agreements with our 

collaborators. Under our 2021 License Agreement with Nestlé, beginning with the first commercial sale of VOWST, which occurred in June 2023, net sales 
of VOWST are recorded by Nestlé and include gross sales net of discounts, rebates, allowances, and other applicable deductions. We record our share of 
the net profits or losses from the sales of VOWST, including our commercial and medical affairs expenses, on a net basis, pursuant to the terms of the 2021 
License Agreement. See Collaboration (Profit) Loss Sharing - related party below, and also “–Liquidity and Capital Resources.”

Operating Expenses

Our operating expenses since inception have consisted primarily of research and development activities and general and administrative costs.

77

 
Research and Development Expenses

Research and development expenses consist primarily of costs incurred for our research activities, including our discovery efforts and the 

development of our product candidates, which include:

•

•

•

•

•

•

expenses incurred under agreements with third parties, including contract research organizations, or CROs, that conduct research, preclinical 
activities and clinical trials on our behalf as well as contract manufacturing organizations that manufacture drug products for use in our 
preclinical and clinical trials;

salaries, benefits and other related costs, including stock-based compensation expense, for personnel in our research and development 
functions;

costs of outside consultants, including their fees, stock-based compensation and related travel expenses;

the cost of laboratory supplies and acquiring, developing and manufacturing preclinical study and clinical trial materials;

costs related to compliance with regulatory requirements; and

facility-related expenses, which include direct depreciation costs and allocated expenses for rent and maintenance of facilities and other 
operating costs.

We expense research and development costs as incurred. We recognize external development costs based on an evaluation of the progress to 
completion of specific tasks using information provided to us by our vendors and our clinical investigative sites. Payments for these activities are based on 
the terms of the individual agreements, which may differ from the pattern of costs incurred, and are reflected in our consolidated financial statements as 
prepaid or accrued research and development expenses.

Our primary focus of research and development since inception has been on our reverse translational microbiome therapeutics platform and the 

subsequent development of our product candidates. Our direct research and development expenses are tracked on a program-by-program basis and consist 
primarily of external costs, such as fees paid to investigators, consultants, CROs in connection with our preclinical studies and clinical trials, lab supplies 
and consumables, and regulatory fees. We do not allocate employee-related costs and other indirect costs to specific research and development programs 
because these costs are deployed across multiple product programs under development.

Research and development activities are central to our business model. Product candidates in later stages of clinical development generally have 

higher development costs than those in earlier stages of clinical development, primarily due to the increased size and duration of later-stage clinical trials. 
We anticipate an overall decrease in research and development expenses beginning in 2024, as we expect the Restructuring Plan to significantly reduce 
research and development activities other than the completion of the SER-155 Phase 1b study. Research and development expenses may increase in the 
future as we initiate technology transfer activities with Bacthera and prepare for qualification of the Bacthera manufacturing facility, and if and as we 
resume development of any clinical or preclinical programs.

General and Administrative Expenses

General and administrative expenses consist primarily of salaries and other related costs, including stock-based compensation for personnel in our 

executive, finance, commercial, business development and administrative functions. General and administrative expenses also include legal fees relating to 
patent and corporate matters; professional fees for accounting, auditing, tax and consulting services; insurance costs; travel expenses; and facility-related 
expenses, which include direct depreciation costs and allocated expenses for rent and maintenance of facilities and other operating costs. Prior to the 
commercial launch of VOWST, general and administrative expenses also included professional service fees for marketing and market access activities to 
commercialize VOWST.

We expect that our general and administrative expenses will decrease starting in 2024 as the Restructuring Plan is expected to result in a reduction of 
personnel expenses due the workforce reduction and a reduction in external expenses including the elimination of non-essential expenses and consolidation 
of office space.  General and administrative expenses may increase as we undertake efforts from time to time to raise additional capital. We may also 
continue to incur increased expenses associated with being a public company, including increased costs of accounting, audit, legal, regulatory and tax-
related services associated with maintaining compliance with exchange listing rules and the requirements of the Securities and Exchange Commission, 
director and officer insurance costs and investor and public relations costs.

Collaboration (Profit) Loss Sharing - related party

Under the 2021 License Agreement with Nestlé, VOWST net sales are recorded by Nestlé and include gross sales net of discounts, rebates, 
allowances, and other applicable deductions. These amounts include the use of estimates and judgments, which could be adjusted based on actual results in 
the future. We record our share of the profits or losses from the sales of VOWST, including our commercial and medical affairs expenses, on a net basis, as 
collaboration (profit) loss sharing - related party. This treatment is in accordance with our revenue recognition and collaboration policy, given that Nestlé 
and we are both active participants in commercialization activities and are exposed to significant risks and rewards that are dependent on the commercial 
success of the 

78

 
activities in the arrangement.  Nestlé provides us with reporting related to net sales of VOWST in accordance with U.S. generally accepted accounting 
principles in order to calculate and record collaboration profit or loss.   

The collaboration (profit) loss sharing - related party line item also includes our profit on the transfer of VOWST inventory to Nestlé, which 

represents the excess of the supply price paid by Nestlé over our cost to manufacture VOWST, subject to a supply price cap.   

The collaboration (profit) loss sharing - related party line item also includes collaboration loss related to pre-launch activities, which were completed 

prior to the first commercial sale of VOWST in June 2023. 

Other (Expense) Income, Net

Interest Income, Net

Interest income consists of interest earned on our cash, cash equivalents and investments.

Interest Expense

Interest expense consists of interest incurred under our loan and security agreement with Hercules Capital, Inc. and Oaktree, including the accretion 

of the discount on our Oaktree Term Loan.

Other (Expense) Income 

Other (expense) income primarily consists of amortization of premiums or accretion of discounts on investments, and changes in the fair values of 

our warrant liabilities associated with our Oaktree Term Loan.

Income Taxes

Since our inception in 2010, we have not recorded any U.S. federal or state income tax benefits for the net losses we have incurred in each year or 
our earned research and development tax credits, due to our uncertainty of realizing a benefit from those items. As of December 31, 2023, we had federal 
and state net operating loss carryforwards of $527.1 million and $504.2 million, respectively, both of which begin to expire in 2035. As of December 31, 
2023, we also had federal and state research and development tax credit carryforwards of $45.1 million and $7.7 million, respectively, net of uncertain tax 
position reserves, which begin to expire in 2031 and 2028, respectively. The federal research and development tax credits include an orphan drug credit 
carryforward of $25.9 million.

Critical Accounting Policies and Significant Judgments and Estimates

Our consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States, or GAAP. The 
preparation of our consolidated financial statements and related disclosures requires the application of appropriate technical accounting rules and guidance, 
as well as the use of estimates. The application of these policies necessarily involves judgments regarding future events. These estimates and judgments, in 
and of themselves, could materially impact the consolidated financial statements and disclosures based on varying assumptions. We believe that the 
estimates and assumptions involved in the accounting policies described below may have the greatest potential impact on our consolidated financial 
statements and, therefore, consider these to be our critical accounting policies. We evaluate our estimates and assumptions on an ongoing basis. Our actual 
results may differ from these estimates under different assumptions and conditions.

Revenue Recognition

We recognize revenue in accordance with the guidance under ASC 606, Revenue from Contracts with Customers. ASC 606 applies to all contracts 

with customers, except those contracts that are within the scope of other guidance, such as leases, insurance, and financial instruments. We enter into 
agreements that are within the scope of ASC 606, under which we license certain of our product candidates and perform research and development services 
in connection with such arrangements. The terms of these arrangements typically include payment of one or more of the following: nonrefundable up-front 
fees, reimbursement of research and development costs, development, clinical, regulatory and commercial sales milestone payments, and royalties on net 
sales of licensed products.  Under ASC 606, we recognize revenue when our customer obtains control of promised goods or services, in an amount that 
reflects the consideration which we expect to receive in exchange for those goods or services. When determining the timing and extent of revenue 
recognition for arrangements that we determine are within the scope of ASC 606, we perform the following five steps: 

(i)

(ii)

(iii)

(iv)

(v)

identify the contract(s) with a customer; 

identify the performance obligation(s) in the contract; 

determine the transaction price; 

allocate the transaction price to the performance obligation(s) in the contract; and 

recognize revenue when (or as) the entity satisfies a performance obligation. 

79

 
We only apply the five-step model to contracts when it is probable that we will collect the consideration to which we are entitled in exchange for the 

goods or services transferred to our customer. 

At contract inception, once the contract is determined to be within the scope of ASC 606, we assess the goods or services promised within the 

contract to determine whether each promised good or service is a performance obligation. The promised goods or services in our arrangements typically 
consist of a license to our intellectual property and/or research and development services. We may provide options to additional items in such 
arrangements, which are accounted for as separate contracts when our customer elects to exercise such options, unless the option provides a material right 
to our customer.  Performance obligations are promises in a contract to transfer a distinct good or service to our customer that (i) our customer can benefit 
from on its own or together with other readily available resources, and (ii) is separately identifiable from other promises in the contract. Goods or services 
that are not individually distinct performance obligations are combined with other promised goods or services until such combined group of promises meets 
the requirements of a performance obligation. 

We determine transaction price based on the amount of consideration we expect to receive for transferring the promised goods or services in the 
contract. Consideration may be fixed, variable, or a combination of both. At contract inception for arrangements that include variable consideration, we 
estimate the probability and extent of consideration we expect to receive under the contract utilizing either the most likely amount method or expected 
amount method, whichever best estimates the amount expected to be received. We then consider any constraints on the variable consideration and include 
in the transaction price variable consideration to the extent it is deemed probable that a significant reversal in the amount of cumulative revenue recognized 
will not occur when the uncertainty associated with the variable consideration is subsequently resolved.  

We then allocate the transaction price to each performance obligation based on the relative standalone selling price and recognize as revenue the 

amount of the transaction price that is allocated to the respective performance obligation when (or as) control is transferred to our customer and the 
performance obligation is satisfied. For performance obligations which consist of licenses and other promises, we utilize judgment to assess the nature of 
the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time and, if over 
time, the appropriate method of measuring progress. We evaluate the measure of progress each reporting period and, if necessary, adjust the measure of 
performance and related revenue recognition.

We record amounts as accounts receivable when the right to consideration is deemed unconditional. When consideration is received, or such 

consideration is unconditionally due, from our customer prior to transferring goods or services to our customer under the terms of a contract, a contract 
liability is recorded for deferred revenue.

We do not assess whether a contract has a significant financing component if the expectation at contract inception is that the period between 

payment by our customer and the transfer of the promised goods or services to our customer will be one year or less. Incremental costs of obtaining a 
contract are expensed as and when incurred if the expected period over which we would have amortized the asset is one year or less, or the amount is 
immaterial.

Collaboration Revenue 

Arrangements with collaborators may include licenses to intellectual property, research and development services, manufacturing services for 
clinical and commercial supply, and participation on joint steering committees. We evaluate the promised goods or services to determine which promises, 
or group of promises, represent performance obligations. In contemplation of whether a promised good or service meets the criteria required of a 
performance obligation, we consider the stage of development of the underlying intellectual property, the capabilities and expertise of our customer relative 
to the underlying intellectual property, and whether the promised goods or services are integral to or dependent on other promises in the contract. When 
accounting for an arrangement that contains multiple performance obligations, we must develop judgmental assumptions, which may include market 
conditions, reimbursement rates for personnel costs, development timelines and probabilities of regulatory success to determine the stand-alone selling 
price for each performance obligation identified in the contract.  

When we conclude that a contract should be accounted for as a combined performance obligation and recognized over time, we must then determine 

the period over which revenue should be recognized and the method by which to measure revenue. We generally recognize revenue using a cost-based 
input method. 

Licenses of Intellectual Property

If a license to our intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, we 
recognize revenue allocated to the license when the license is transferred to our customer and our customer is able to use and benefit from the license.  For 
licenses that are bundled with other promises, we utilize judgment to assess the nature of the combined performance obligation to determine whether the 
combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of 
recognizing revenue associated with the bundled performance obligation.  We evaluate the measure of progress each reporting period and, if necessary, 
adjust the measure of progress and related revenue recognition.

80

 
Milestone Payments

At the inception of each arrangement that includes developmental and regulatory milestone payments, we evaluate whether the achievement of each 
milestone specifically relates to our efforts to satisfy a performance obligation or transfer a distinct good or service within a performance obligation. If the 
achievement of a milestone is considered a direct result of our efforts to satisfy a performance obligation or transfer a distinct good or service and the 
receipt of the payment is based upon the achievement of the milestone, the associated milestone value is allocated to that distinct good or service, otherwise 
it will be allocated to all performance obligations of the arrangement based on the initial allocation. 

We evaluate each milestone to determine when and how much of the milestone to include in the transaction price.  We first estimate the amount of 
the milestone payment that we could receive using either the expected value or the most likely amount approach. We primarily use the most likely amount 
approach as that approach is generally most predictive for milestone payments with a binary outcome. Then, we consider whether any portion of that 
estimated amount is subject to the variable consideration constraint (that is, whether it is probable that a significant reversal of cumulative revenue would 
not occur upon resolution of the uncertainty). We update the estimate of variable consideration included in the transaction price at each reporting date 
which includes updating the assessment of the likely amount of consideration and the application of the constraint to reflect current facts and 
circumstances.

Royalties

For arrangements that include sales-based royalties, including milestone payments based on the level of sales, and the license is deemed to be the 

predominant item to which the royalties relate, we recognize revenue at the later of (i) when the related sales occur, or (ii) when the performance obligation 
to which some or all of the royalty has been allocated has been satisfied (or partially satisfied). To date, we have not recognized any revenue related to 
sales-based royalties or milestone payments based on the level of sales.

Manufacturing Supply Services

For arrangements that include a promise of supply of clinical or commercial product, we determine if the supply is a promise in the contract or a 

future obligation at our customer’s option. If determined to be a promise at inception of the contract, we evaluate the promise to determine whether it is a 
separate performance obligation or a component of a bundled performance obligation. If determined to be an option, we determine if the option provides a 
material right to our customer and if so, account for the option as a separate performance obligation. If determined to be an option but not a material right, 
we account for the option as a separate contract when our customer elects to exercise the option.

Application of the above guidance requires significant judgment and requires us to make determinations based on the facts and circumstances under 

each arrangement. 

Collaboration Profit and Loss

We  analyze  our  collaboration  arrangements  to  assess  whether  they  are  within  the  scope  of  ASC  808,  Collaborative Arrangements (“ASC  808”), 
which  includes  determining  whether  such  arrangements  involve  joint  operating  activities  performed  by  parties  that  are  both  active  participants  in  the 
activities and exposed to significant risks and rewards dependent on the commercial success of such activities. This assessment is performed throughout the 
life of the arrangement based on changes in the responsibilities of all parties in the arrangement. For collaboration arrangements within the scope of ASC 
808 that contain multiple elements, we first determine which elements of the collaboration are deemed to be within the scope of ASC 808 and those that are 
more reflective of a vendor-customer relationship and therefore within the scope of ASC 606. For those elements of the arrangement that are accounted for 
pursuant  to  ASC  606,  we  apply  the  five-step  model  prescribed  in  ASC  606,  as  described  above.  For  elements  of  collaboration  arrangements  that  are 
accounted for pursuant to ASC 808, an appropriate recognition method is determined and applied consistently, generally by analogy to ASC 606. We record 
our share of the profits or losses from the sales of VOWST on a net basis as collaboration (profit) loss sharing - related party because Nestlé and we are 
both active participants in commercialization activities and are exposed to significant risks and rewards that are dependent on the commercial success of the 
activities in the arrangement. The collaboration (profit) loss sharing - related party line item also includes our profit on the transfer of VOWST inventory to 
Nestlé, which represents the excess of the supply price paid by Nestlé over our cost to manufacture VOWST. 

81

 
Accrued Research and Development Expenses

As part of the process of preparing our consolidated financial statements, we are required to estimate our accrued research and development 

expenses. This process involves reviewing open contracts and purchase orders, communicating with our personnel to identify services that have been 
performed on our behalf and estimating the level of service performed and the associated costs incurred for the services when we have not yet been 
invoiced or otherwise notified of the actual costs. The majority of our service providers invoice us in arrears for services performed, on a pre-determined 
schedule or when contractual milestones are met; however, some require advanced payments. We make estimates of our accrued expenses as of each 
balance sheet date in our financial statements based on facts and circumstances known to us at that time, which include information from our CROs and 
CMOs reported to us on a periodic basis. Examples of estimated accrued research and development expenses include fees paid to:

•

•

•

•

CROs in connection with performing research services on our behalf and clinical trials;

investigative sites or other providers in connection with clinical trials;

vendors in connection with preclinical and clinical development activities; and

vendors related to product manufacturing, development and distribution of preclinical and clinical supplies.

We base our expenses related to preclinical studies and clinical trials on our estimates of the services received and efforts expended pursuant to 
quotes and contracts with multiple CROs that conduct and manage clinical trials on our behalf. The financial terms of these agreements are subject to 
negotiation, vary from contract to contract and may result in uneven payment flows. There may be instances in which payments made to our vendors will 
exceed the level of services provided and result in a prepayment of the clinical expense. Payments under some of these contracts depend on factors such as 
the successful enrollment of patients and the completion of clinical trial milestones. In accruing service fees, we estimate the time period over which 
services will be performed, enrollment of patients, number of sites activated and the level of effort to be expended in each period.  If the actual timing of 
the performance of services or the level of effort varies from our estimate, we adjust the accrual or amount of prepaid expense accordingly. Although we do 
not expect our estimates to be materially different from amounts actually incurred, our understanding of the status and timing of services performed relative 
to the actual status and timing of services performed may vary and may result in us reporting amounts that are too high or too low in any particular period. 
To date, we have not made any material adjustments to our prior estimates of accrued research and development expenses.

Comparison of the Years Ended December 31, 2023 and 2022

The following table summarizes our results of operations for the years ended December 31, 2023 and 2022. 

Results of Operations

Revenue:

Collaboration revenue - related party

Total revenue

Operating expenses:

Research and development
General and administrative
Collaboration (profit) loss sharing - related party

Total operating expenses

Loss from operations
Other (expense) income:

Interest income
Interest expense
Other income (expense)

Total other expense, net

Net loss

Revenue 

Year Ended
December 31,

2023

2022
(in thousands)

Change

  $

126,325     $
126,325    

7,128     $
7,128      

119,197  
119,197  

145,860    
87,744    
704    
234,308    
(107,983 )  

7,301    
(13,176 )  
134    
(5,741 )  
(113,724 )   $

172,920      
79,694      
1,004      
253,618      
(246,490 )    

3,058      
(6,020 )    
(705 )    
(3,667 )    
(250,157 )   $

(27,060 )
8,050  
(300 )
(19,310 )
138,507  

4,243  
(7,156 )
839  
(2,074 )
136,433  

  $

Total revenue was $126.3 million and $7.1 million for the years ended December 31, 2023 and 2022, respectively.  The increase in total revenue of 
$119.2 million was primarily due to the milestone payment of $125.0 million received from our collaborator Nestlé, upon FDA approval of VOWST. The 
increase was partially offset by a $3.7 million decrease in collaboration revenue 

82

 
 
 
 
   
 
 
 
 
   
   
 
 
 
 
 
     
     
   
 
 
 
 
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
attributable to the services performed pursuant to the 2016 License Agreement and a $2.1 million decrease in collaboration revenue attributable to the 
services performed pursuant to the 2021 License Agreement.   

Research and Development Expenses

Microbiome therapeutics platform
VOWST
SER-155
Early stage programs
Total direct research and development expenses
Personnel-related (including stock-based compensation)

Total research and development expenses

Year Ended
 December 31,

2023

2022

Change

(in thousands)

44,062     $
17,871    
7,759    
1,245    
70,937    
74,923    
145,860     $

37,857     $
48,649      
5,069      
1,759      
93,334      
79,586      
172,920     $

6,205  
(30,778 )
2,690  
(514 )
(22,397 )
(4,663 )
(27,060 )

  $

  $

Research and development expenses were $145.9 million for the year ended December 31, 2023, compared to $172.9 million for the year ended 

December 31, 2022. The decrease of $27.1 million was due primarily to the following:

•

•

•

a decrease in personnel-related costs of $4.7 million, primarily due to a decrease of $13.3 million resulting from the capitalization of certain 
labor costs into inventory beginning with the commercialization of VOWST, and a decrease of $2.0 million resulting from the receipt of 
payroll tax credits, partially offset by an increase of $2.5 million in salaries, bonus, and employee benefits expenses, a $5.9 million increase 
in stock-based compensation expense, which was primarily as a result of options and awards with performance conditions that were achieved 
during the year following the FDA approval of VOWST, and a $2.2 million increase in employee post-termination benefits due to the 
Restructuring Plan (see Note 13, Restructuring, to our audited consolidated financial statements included elsewhere in this Annual Report); 

a decrease of $30.8 million in expenses related to our VOWST program, primarily due to a decrease in clinical trial costs of $12.6 million, 
and a decrease of $12.0 million in lab supplies and consumables and facility-related costs, as we have capitalized certain of these costs into 
inventory in conjunction with the commercialization of VOWST. The total decrease is also attributable to a decrease of $6.0 million in 
consulting and professional fees and a decrease of $0.2 million in analytical testing and other manufacturing costs; 

a decrease of $0.5 million in expenses of our early stage programs, primarily driven by reduced clinical trial costs of $1.2 million, partially 
offset by an increase in analytical testing of $0.7 million;

partially offset by:

•

•

an increase of $6.2 million in research expenses related to our microbiome therapeutics platforms, primarily due to an increase of $7.0 
million in facilities costs, lab supplies, and consumables, driven primarily by our new and amended lease agreements for laboratory and 
office spaces in Massachusetts and Pennsylvania, and an increase of $1.6 million in consulting and professional fees, partially offset by a 
decrease of $2.2 million in analytical testing expenses, and a decrease of $0.2 million in clinical trial costs and other manufacturing costs; 

an increase of $2.7 million in expenses related to our SER-155 program due to an increase in clinical trial and other manufacturing costs.

General and Administrative Expenses

Personnel-related (including stock-based compensation)
Professional fees
Facility-related and other

Total general and administrative expenses

83

Year Ended
December 31,

2023

2022
(in thousands)

Change

  $

  $

36,629     $
28,446    
22,669    
87,744     $

31,277     $
32,260      
16,157      
79,694     $

5,352  
(3,814 )
6,512  
8,050  

 
 
 
 
   
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
General and administrative expenses were $87.7 million for the year ended December 31, 2023, compared to $79.7 million for the year ended 

December 31, 2022. The increase of $8.1 million was primarily due to the following:

•

•

•

an increase in personnel-related costs of $5.4 million, due to an increase of $1.0 million in salaries, bonus, payroll taxes and employee benefit 
expenses, a $1.7 million increase in employee post-termination benefits due to the Restructuring Plan (see Note 13, Restructuring, to our 
audited consolidated financial statements included elsewhere in this Annual Report), and a $2.7 million increase in stock-based compensation 
expense, which was primarily the result of options and awards with performance conditions that were achieved during the year ended 
December 31, 2023 upon FDA approval of VOWST, partially offset by the reversal of stock-based compensation expense associated with the 
forfeiture of unvested awards; and

an increase in facility-related and other costs of $6.5 million, due to increases in laboratory and office rent expenses of $3.8 million and an 
increase in information technology costs of $2.7 million; partially offset by

a decrease in professional fees of $3.8 million, due to a $9.8 million decrease in professional services, consulting and recruiting fees, offset 
by a $6.0 million increase in legal expenses primarily due to certain transaction and milestone payments due to third parties as a result of the 
FDA approval of VOWST. 

Collaboration (Profit) Loss Sharing - related party

Collaboration (profit) loss sharing – related party resulted in $0.7 million of expense for the year ended December 31, 2023, compared to $1.0 

million of expense for the year ended December 31, 2022. Beginning with the commercial launch of VOWST in June 2023, we record our share of the net 
profits and losses from the sales of VOWST, which are recorded by Nestlé and include gross sales net of discounts, rebates, allowances, and other 
applicable deductions, as collaboration (profit) loss sharing - related party. Our share of VOWST net profits and losses also includes commercial and 
medical affairs expenses incurred by us. For the year ended December 31, 2023, our share of the VOWST net loss was $18.9 million. We also record as 
collaboration (profit) loss sharing - related party our net profit on the transfer of VOWST to Nestlé, as well as our share of pre-launch expenses. For the 
year ended December 31, 2023, these amounts were $23.3 million in net profit and $5.1 million in net loss, respectively. 

For the year ended December 31, 2022, we incurred $15.1 million of pre-launch expenses which we recorded within research and development 

expense or general and administrative expense based on the nature of the underlying expense, and our collaborative partner incurred $17.1 million of pre-
launch expenses. The $1.0 million of expense recorded for the year ended December 31, 2022 represent the sharing of 50% of the pre-launch expenses. 
These amounts represent expense to us in 2022 because our collaborative partner performed more of the pre-launch activities than us.

The components of the collaboration (profit) loss sharing - related party are as follows (in thousands):

Share of VOWST net loss
Profit on transfer of VOWST inventory to Nestlé
Collaboration (profit)/loss related to pre-launch activities
Total collaboration (profit) loss sharing - related party

For the Year Ended December 31,
2022

2021

2023

  $

  $

18,873     $
(23,327 )  
5,158    

704     $

—     $
—      
1,004      
1,004     $

—  
—  
(1,732 )
(1,732 )

Other (Expense) Income, Net

Other (expense) income, net was $5.7 million of expense for the year ended December 31, 2023 compared to $3.7 million of expense for the year 

ended December 31, 2022. The increase in other expense, net was primarily due to an increase in interest expense of $7.1 million as a result of higher 
interest rates and a higher borrowing base with the Oaktree Term Loan. This increase was partially offset by an increase in other income of $0.8 million and 
an increase in interest income of $4.3 million.

Since our inception, we have generated revenue only from collaborations and have incurred recurring net losses. We anticipate that we will 
continue to incur losses for at least the next several years. Our research and development and general and administrative expenses may continue to increase 
and, as a result, we will need additional capital to fund our operations, which we may obtain from additional financings, public offerings, research funding, 
additional collaborations, contract and grant revenue or other sources.

Liquidity and Capital Resources

84

 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
On February 22, 2024, our board of directors adopted a resolution to amend the Restated Certificate of Incorporation, subject to stockholder 
approval at our annual meeting of stockholders to be held in 2024, by increasing the number of authorized shares of our common stock from 240,000,000 
shares to 360,000,000 shares, or the Share Increase Amendment. Our board of directors believes it is in the best interests of us and our stockholders to 
increase our authorized shares of common stock in order to have additional shares available for use as our board of directors deems appropriate or 
necessary. As such, the primary purpose of the Share Increase Amendment is to provide us with greater flexibility with respect to managing our common 
stock in connection with such corporate purposes as may, from time to time, be considered advisable by our Board. These corporate purposes could 
include, without limitation, financing activities, public or private offerings of common stock, stock dividends or splits, conversions of convertible 
securities, issuance of options and other equity awards pursuant to our incentive plans, establishing a strategic relationship with a corporate collaborator 
and acquisition transactions. 

In May 2021, we entered into a Sales Agreement, or the 2021 Sales Agreement, with Cowen and Company, LLC, or Cowen, to sell shares of our 
common stock with aggregate gross sales proceeds of up to $150.0 million, from time to time, through an "at-the-market" equity offering program under 
which Cowen acts as sales agent.  During the year ended December 31, 2023, we sold 7,711,199 shares of common stock under the 2021 Sales Agreement, 
at an average price of approximately $2.46 per share, raising aggregate net proceeds of approximately $18.2 million after deducting an aggregate 
commission of approximately 3% and other issuance costs.  During the year ended December 31, 2022, we sold 655,000 shares of common stock under the 
2021 Sales Agreement, at an average price of approximately $7.26 per share, raising aggregate net proceeds of approximately $4.4 million after deducting 
an aggregate commission of approximately 3%. Between December 31, 2023 and February 29, 2024, we sold 15,366,630 shares of common stock under 
the 2021 Sales Agreement, at an average price of approximately $1.23 per share, raising aggregate net proceeds of approximately $18.5 million after 
deducting an aggregate commission of approximately 3% and other issuance costs. 

As of December 31, 2023, we had cash and cash equivalents totaling $128.0 million and an accumulated deficit of $978.2 million. For the year 
ended December 31, 2023, we incurred a net loss of $113.7 million, and used cash in operations of $117.4 million. We expect that our operating losses and 
negative cash flows will continue for the foreseeable future. 

Under applicable accounting standards, we have the responsibility to evaluate whether conditions or events raise substantial doubt about our ability 
to meet our future financial obligations as they become due within 12 months after the date the consolidated financial statements are issued.  The ability to 
obtain sufficient additional equity or debt financing with terms favorable or acceptable to us cannot be considered probable, as these events are outside of 
our control. Based on our currently available cash resources, we will require additional funding prior to the end of 2024. Accordingly, management has 
concluded that these circumstances raise substantial doubt about our ability to continue as a going concern. Substantial doubt about our ability to continue 
as a going concern may materially and adversely affect the price per share of our common stock, and it may be more difficult for us to obtain financing. If 
potential collaborators decline to do business with us or potential investors decline to participate in any future financings due to such concerns, our ability 
to increase our cash position may be limited. We will need to generate significant revenues to achieve profitability, and we may never do so. Because of the 
numerous risks and uncertainties associated with the development of our current and any future product candidates, the development of our platform and 
technology and because the extent to which we may enter into collaborations with third parties for development of any of our product candidates is 
unknown, we are unable to estimate the amounts of increased capital outlays and operating expenses required for completing the research and development 
of our product candidates. 

Restructuring Plan 

In November 2023, we announced the Restructuring Plan to prioritize the commercialization of VOWST and the completion of the SER-155 Phase 

1b study, while reducing costs and supporting longer-term business sustainability.  The Restructuring Plan included (i) a reduction of our workforce by 
approximately 41% across the organization, resulting in the elimination of approximately 160 positions; (ii) significantly scaling back all non-partnered 
research and development activities other than the completion of the SER-155 Phase 1b study; and (iii) reducing general and administrative expenses, 
including consolidating office space. The Restructuring Plan was substantially implemented around the end of fiscal 2023. In connection with the 
Restructuring Plan, for the year ended December 31, 2023, we incurred approximately $5.6 million in restructuring costs, primarily related to the workforce
reduction, of which $5.3 million are expected to result in cash expenditures, and the remaining $0.3 million relates to stock-based compensation expense 
associated with the acceleration of unvested equity awards. These costs were incurred in the fourth quarter of 2023. See Note 13, Restructuring, to our 
audited consolidated financial statements included elsewhere in this Annual Report. We expect to achieve annual cash savings of approximately $75.0 
million to $85.0 million in 2024, of which approximately $35.0 million is expected to result from the reduction in workforce, and which excludes any one-
time charges primarily associated with the workforce reduction.

Collaboration and Manufacturing Agreements

License Agreement with Société des Produits Nestlé S.A. (Nestlé)

In January 2016, we entered into the 2016 License Agreement with Nestec, Ltd., as succeeded by Société des Produits Nestlé S.A., or, together with 
NHSc Rx License GmbH, their affiliates, and their subsidiaries, Nestlé, for the development and commercialization of certain of our product candidates in 
development for the treatment and management of CDI and IBD, including 

85

 
UC and Crohn’s disease. In exchange for the license, Nestlé agreed to pay us an upfront cash payment of $120.0 million, which we received in February 
2016. Nestlé has also agreed to pay us tiered royalties, at percentages ranging from the high single digits to high teens, of net sales of certain products 
based on our microbiome technology that are being developed for the treatment of CDI and IBD, including VOWST, SER-262, SER-287 and SER-301, or 
collectively, the 2016 Collaboration Products, in markets outside of the United States and Canada, or the 2016 Licensed Territory. We are eligible to receive 
up to $285.0 million in development milestone payments, $375.0 million in regulatory payments and up to an aggregate of $1.1 billion for the achievement 
of certain commercial milestones related to the sales of 2016 Collaboration Products. The full potential value of the up-front payment and milestone 
payments payable by Nestlé is over $1.9 billion, assuming all products receive regulatory approval and are successfully commercialized. In September 
2016, we received a $10.0 million milestone payment associated with the initiation of the Phase 1b clinical study for SER-262 in CDI. In June 2017, we 
initiated a Phase 3 clinical study of VOWST (ECOSPOR III) in patients with multiply recurrent CDI. In July 2017, we received $20.0 million based on the 
achievement of this milestone under the 2016 License Agreement. In November 2018, we executed a letter agreement with Nestlé, or the Letter Agreement, 
modifying certain terms of the 2016 License Agreement. Under the Letter Agreement, Nestlé agreed to pay us the $20.0 million Phase 3 milestone payment 
upon commencement of the Phase 2b study for SER-287. In December 2018, we received $40.0 million in milestone payments in connection with the 
commencement of the Phase 2b study for SER-287. In August 2020, we received $10.0 million from Nestlé in connection with the initiation of the Phase 
1b SER-301 study.  To date, we have received $80.0 million in development milestones under the 2016 License Agreement with Nestlé.

For the development of 2016 Collaboration Products for IBD under a global development plan, we agreed to pay the costs of clinical trials of such 

products up to and including Phase 2 clinical trials, and 67% of the costs for Phase 3 and other clinical trials of such products, with Nestlé bearing the 
remaining 33% of such costs. For other clinical development of 2016 Collaboration Products for IBD, we agreed to pay the costs of such activities to 
support approval in the United States and Canada.

With respect to development of 2016 Collaboration Products for CDI under a global development plan, we agreed to pay all costs of Phase 2 clinical 
trials for VOWST and for Phase 3 clinical trials for VOWST. We agreed to bear all costs of conducting any Phase 1 or Phase 2 clinical trials under a global 
development plan for 2016 Collaboration Products other than VOWST for CDI. We agreed to pay 67% and Nestlé agreed to pay 33% of other costs of 
Phase 3 clinical trials conducted for 2016 Collaboration Products other than VOWST for CDI under a global development plan. For other clinical 
development of 2016 Collaboration Products for CDI, we agreed to pay costs of such development activities to support approval in the United States and 
Canada, and Nestlé agreed to bear the cost of such activities to support approval of 2016 Collaboration Products in the 2016 Licensed Territory.

The 2016 License Agreement continues in effect until terminated by either party on the following bases: (i) Nestlé may terminate the 2016 License 

Agreement in the event of serious safety issues related to any of the 2016 Collaboration Products; (ii) we may terminate the 2016 License Agreement if 
Nestlé challenges the validity or enforceability of any of our licensed patents; and (iii) either party may terminate the 2016 License Agreement in the event 
of the other party’s uncured material breach or insolvency. Upon termination of the 2016 License Agreement, all licenses granted to Nestlé by us will 
terminate, and all rights in and to the 2016 Collaboration Products in the 2016 Licensed Territory will revert to us. If we commit a material breach of the 
2016 License Agreement, Nestlé may elect not to terminate the 2016 License Agreement but instead apply specified adjustments to its payment obligations 
and other terms and conditions of the 2016 License Agreement. 

License Agreement with NHSc Rx License GmbH (Nestlé)

On July 1, 2021, we entered into a License Agreement, or the 2021 License Agreement, with NHSc Pharma Partners, succeeded by NHSc Rx 
License GmbH, or, together with Société des Produits Nestlé S.A., their affiliates, and their subsidiaries, Nestlé. Pursuant to the 2021 License Agreement, 
we granted to Nestlé, under certain of our patent rights and know how, a co-exclusive, sublicensable (under certain circumstances) license to develop, 
commercialize and conduct medical affairs activities for (i) therapeutic products based on our microbiome technology (including VOWST) that are 
developed by us or on our behalf for the treatment of CDI and recurrent CDI, as well as any other indications pursued for the products upon mutual 
agreement of the parties, or the 2021 Field, in the United States and Canada, or the 2021 Licensed Territory, and (ii) VOWST and any improvements and 
modifications thereto developed pursuant to the terms of the 2021 License Agreement, or the 2021 Collaboration Products, for any indications in the 2021 
Licensed Territory.

The 2021 License Agreement sets forth the parties’ respective obligations for development, regulatory, commercialization, medical affairs, and 

manufacturing and supply activities for the 2021 Collaboration Products with respect to the 2021 Field and the 2021 Licensed Territory.  Pursuant to the 
2021 License Agreement, we were responsible for, and used commercially reasonable efforts in, conducting development of VOWST in the 2021 Field in 
the United States until first regulatory approval for VOWST was obtained in the 2021 Field in the United States and in accordance with a development and 
regulatory activity plan, at our cost, subject to certain exceptions specified in the 2021 License Agreement.  We are also responsible for all regulatory 
affairs related to the 2021 Collaboration Products in the 2021 Field in the 2021 Licensed Territory, at our cost, except that expenses incurred for regulatory 
activities approved by a joint steering committee pursuant to a life cycle management plan for the 2021 Collaboration Products are shared equally between 
the parties.  We are now solely responsible for manufacturing and supplying VOWST for development in the 2021 Field in the 2021 Licensed Territory.

86

 
Nestlé has the sole right to commercialize VOWST in the 2021 Licensed Territory in accordance with a commercialization plan, subject to our right 
to elect to provide up to a specified percentage of all promotional details for a certain target audience.  Each party will use commercially reasonable efforts 
to commercialize VOWST in the 2021 Licensed Territory in accordance with the commercialization plan.  Both parties will perform medical affairs 
activities for VOWST in the 2021 Licensed Territory in accordance with a medical affairs plan.  We are solely responsible for the manufacturing and 
supply of VOWST for commercialization under a supply agreement that has been executed between the parties.  We were responsible for 
commercialization and medical affairs activities costs incurred by the parties until first commercial sale of the first 2021 Collaboration Product, or 
VOWST, in the 2021 Licensed Territory and in accordance with a pre-launch plan, up to a specified cap.  Since the first commercial sale of VOWST in 
June 2023, we are entitled to share equally in its commercial profits and losses.

In exchange for the grant of the licenses under the 2021 License Agreement, Nestlé agreed to pay us a non-refundable, non-creditable and non-

cancelable upfront payment of $175.0 million, which was received in July 2021. Nestlé also agreed to pay us an additional $125.0 million due upon FDA 
approval of VOWST, which we received in May 2023, $10.0 million upon Canadian regulatory approval of VOWST, and sales target milestones payments 
totaling up to $225.0 million.

The 2021 License Agreement continues in effect until all development and commercialization activities for VOWST in the 2021 Licensed Territory 

have permanently ceased. The 2021 License Agreement may be terminated by either party upon sixty days’ written notice for the other party’s material 
breach that remains uncured during such sixty-day period, or immediately upon written notice for the other party’s insolvency. Nestlé may also terminate 
the 2021 License Agreement at-will with twelve months’ prior written notice, effective only on or after the third anniversary of first commercial sale of 
VOWST in the 2021 Licensed Territory. We may also terminate the 2021 License Agreement immediately upon written notice if Nestlé challenges any 
licensed patent in the 2021 Licensed Territory.

Upon termination of the 2021 License Agreement, all licenses granted to Nestlé by us will terminate. If we commit a material breach of the 2021 

License Agreement, Nestlé may elect not to terminate the 2021 License Agreement but instead apply specified adjustments to the payment terms and other 
terms and conditions of the 2021 License Agreement. The 2021 License Agreement contains customary representations and warranties by the parties, 
intellectual property provisions including ownership, patent prosecution, enforcement and defense, certain indemnification rights in favor of each party, and 
customary confidentiality provisions and limitations of liability.

Long Term Manufacturing Agreement with Bacthera

In November 2021, we entered into a Long Term Manufacturing Agreement with BacThera AG, or Bacthera, a joint venture between Chr.  Hansen 
and a Lonza Group affiliate, which was amended on December 14, 2022, or the Bacthera Agreement.  The Bacthera Agreement governs the general terms 
under which Bacthera, or one of its affiliates, will (i) construct a dedicated full-scale production suite for us at Bacthera’s Microbiome Center of Excellence 
in Visp, Switzerland, which is substantially complete; and (ii) provide manufacturing services to us for VOWST and other products, as agreed to by the 
parties.

Under the terms of the Bacthera Agreement, we agreed to pay Bacthera a total of at least 256 million CHF (or approximately $301 million) for the 

initial term of the agreement, inclusive of the construction fees and annual operating fees. Bacthera is funding the majority of the construction costs and 
will own and control the manufacturing suite during construction. The construction fees that we are responsible for represent a small percentage of the 
overall construction costs and are payable upon the achievement of certain milestones related to the construction of the dedicated manufacturing suite.  The 
annual operating fee includes the cost of a baseline annual batch production volume.  We have also agreed to pay certain other ancillary fees and a per-
batch fee in excess of the baseline batches.  These fees are subject to adjustment during construction for certain items outside of Bacthera’s control and 
annually against an agreed index.  We will supply the active pharmaceutical ingredients to Bacthera to enable it to perform the services and pay for certain 
other raw materials and manufacturing components, which will be acquired by Bacthera.

The Bacthera Agreement has an initial term that continues until the tenth anniversary of the earlier of (a) successful completion of construction and 

demonstration of Bacthera’s readiness for commercial production or (b) the commencement of manufacturing. The initial term is subject to renewals, which 
could extend the term to 16 years, and additional three-year terms thereafter.  Each party has the ability to terminate the Bacthera Agreement upon the 
occurrence of certain customary conditions.  We may also terminate the Bacthera Agreement for convenience after a defined period.  In the event of a 
termination, we have certain financial obligations that would apply, and Bacthera has agreed to grant a license to Bacthera-developed manufacturing know 
how, if any, and provide technical assistance to us, so that we could transfer the manufacturing operations to ourselves or a third party.  The Bacthera 
Agreement also 

87

 
contains representations, warranties and indemnity obligations as well as limitations of liability that are customary for agreements of this type.

Indebtedness

Loan and Security Agreement with Hercules

In October 2019, we entered into a loan and security agreement, or the Hercules Loan Agreement, with Hercules Capital, Inc., or Hercules, pursuant 

to which a term loan facility in an aggregate principal amount of up to $50.0 million, or the Original Credit Facility, was available to us in three tranches, 
subject to certain terms and conditions. We received the first tranche of $25.0 million upon signing the agreement on October 29, 2019, but did not borrow 
either of the second two tranches, which were available at different times upon Hercules’ approval until June 30, 2021. 

On April 16, 2020, we entered into an amendment to the Hercules Loan Agreement, or the First Amendment, permitting us to enter into a 

promissory note under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Stability Act. On April 17, 2020 we issued a 
Promissory Note to Bank of America, NA, or the Loan, pursuant to which we received loan proceeds of $2.9 million, however, based on updated guidance 
related to this program, we decided to repay the full amount of the Loan, and repaid the Loan on May 4, 2020.

Effective as of February 24, 2022, we entered into a Second Amendment to the Original Credit Facility (as amended by the First Amendment), or 
the Hercules Credit Facility, pursuant to which a term loan facility in the amount of  $100.0 million became available to us in five tranches including the 
first tranche of $25.0 million previously drawn under the Original Credit Facility, subject to certain terms and conditions.

The Hercules Credit Facility was secured by substantially all of our assets, other than our intellectual property.  We agreed to not pledge or secure 

our intellectual property to others. 

The Hercules Credit Facility was repaid on the Oaktree Closing Date (as defined below). For a further description of the Hercules Credit Facility, 

see Note 9 to our consolidated financial statements included elsewhere in this Annual Report on Form 10-K.

Oaktree Credit Agreement

On April 27, 2023, or the Oaktree Closing Date, we entered into the Oaktree Credit Agreement, among the Company, the subsidiary guarantors from 
time to time party thereto, the Oaktree Lenders, and the Agent. The Oaktree Credit Agreement establishes a term loan facility of $250.0 million, consisting 
of (i) $110.0 million, or the Tranche A Loan, funded on the Closing Date, (ii) $45.0 million, or the Tranche B Loan, that the Company may borrow subject 
to certain conditions, (iii) $45.0 million, or the Tranche C Loan, that the Company may borrow subject to certain conditions, and (iv) $50.0 million, or the 
Tranche D Loan, available in Oaktree’s sole discretion. The Tranche B Loan may be drawn by the Company until September 30, 2024, if VOWST net sales 
for the trailing six consecutive months are at least $35 million and at least 4.5% greater in the calendar quarter prior to the Applicable Funding Date (as 
defined in the Oaktree Credit Agreement) over the calendar quarter immediately preceding it. The Tranche C Loan may be drawn until September 30, 
2025, if VOWST net sales for the trailing 12 consecutive months are at least $120 million and at least 4.5% greater in each of the two calendar quarters 
prior to the Applicable Funding Date relative, in each case, to the calendar quarter immediately preceding it. The Oaktree Term Loan has a maturity date of 
April 27, 2029, or the Oaktree Maturity Date. Of the $110.0 million Tranche A Loan advanced by the Lenders at closing, approximately $53.4 million 
repaid the Company's then-existing credit facility with Hercules Capital, Inc. After deducting other transaction expenses and fees, the Company received 
net proceeds of approximately $50.4 million. 

Borrowings under the Oaktree Term Loan bear interest at a rate per annum equal to the three-month term Secured Overnight Financing Rate (subject 

to a 2.500% floor and a 5.000% cap), plus an applicable margin of 7.875%, payable quarterly in arrears. If certain VOWST net sales targets are met, the 
applicable margin will be reduced from 7.875% to 7.50% through the Oaktree Maturity Date. We are required to make quarterly interest-only payments on 
the Oaktree Term Loan for the first three years after the Oaktree Closing Date. Beginning on June 30, 2026, we will be required to make quarterly 
payments of interest, plus repay 7.5% of the outstanding principal of the Oaktree Term Loan in quarterly installments until the Oaktree Maturity Date, 
unless the interest only period is extended based upon the achievement of certain VOWST net sales targets.

We are obligated to pay the Oaktree Lenders an exit fee equal to 1.50% of the aggregate amount of the Oaktree Term Loan funded, such exit fee to 

be due and payable upon the earliest to occur of (1) the Oaktree Maturity Date, (2) the acceleration of the outstanding Oaktree Term Loan, and (3) the 
prepayment of the outstanding Oaktree Term Loan. We may voluntarily prepay the outstanding Oaktree Term Loan, subject to a customary make-whole for 
the first two years following the Oaktree Closing Date plus 4.0% of the principal amount of the Oaktree Term Loan prepaid, and thereafter a prepayment 
premium equal to (i) 4.0% of the principal amount of the Oaktree Term Loan prepaid, if prepaid after the second anniversary of the Oaktree Closing Date 
through and including the third anniversary of the Oaktree Closing Date, (ii) 2.0% of the principal amount of the Oaktree Term Loan if prepaid after the 
third anniversary of the Oaktree Closing Date through and including the fourth anniversary of the Oaktree Closing Date, (iii) 1.0% of the principal amount 
of the Oaktree Term Loan if prepaid after the fourth anniversary of the Oaktree Closing Date through 

88

 
and including the fifth anniversary of the Oaktree Closing Date, with no prepayment premium due after the fifth anniversary of the Oaktree Closing Date 
through the Oaktree Maturity Date.

Our obligations under the Oaktree Credit Agreement and the other Loan Documents (as defined in the Oaktree Credit Agreement) will be 
guaranteed by any of our domestic subsidiaries that become Guarantors (as defined in the Oaktree Credit Agreement), subject to certain exceptions. Our 
and our Guarantors’, or collectively, the Loan Parties, respective obligations under the Oaktree Credit Agreement and the other Loan Documents are 
secured by first priority security interests in substantially all assets of the Loan Parties, including intellectual property, subject to certain customary 
thresholds and exceptions. As of December 31, 2023, there were no Guarantors.

The Oaktree Credit Agreement contains customary representations, warranties and affirmative and negative covenants, including a financial 

covenant requiring us to maintain certain levels of cash and cash equivalents in accounts subject to a control agreement in favor of the Agent of at least 
$30.0 million at all times commencing from 30 days after the Oaktree Closing Date and decreasing to $25.0 million of cash and cash equivalents in such 
controlled accounts after we borrow any Tranche B Loan. As of December 31, 2023, we were in compliance with all financial covenants pursuant to the 
Oaktree Credit Agreement.

In addition, the Oaktree Credit Agreement contains certain events of default that entitle the Agent to cause our indebtedness under the Oaktree 
Credit Agreement to become immediately due and payable, and to exercise remedies against the Loan Parties and the collateral securing the Oaktree Term 
Loan, including cash. Under the Oaktree Credit Agreement, an event of default will occur if, among other things, we fail to make payments under the 
Oaktree Credit Agreement (subject to specified periods), we or our subsidiaries breach any of the covenants under the Oaktree Credit Agreement (subject 
to specified cure periods with respect to certain breaches), a material adverse change occurs, we, our subsidiaries or our or their respective assets become 
subject to certain legal proceedings, such as bankruptcy proceedings, we and/or our subsidiaries are unable to pay our or their debts as they become due or 
default on contracts with third parties which would permit the holder of indebtedness in excess of a certain threshold to accelerate the maturity of such 
indebtedness or that could cause a material adverse change. Upon the occurrence and for the duration of an event of default, an additional default interest 
rate equal to 2.0% per annum may apply to all obligations owed under the Oaktree Credit Agreement.

On the Oaktree Closing Date, we issued to the Oaktree Lenders of such Tranche A Loan warrants to purchase 647,589 shares (subject to certain 

adjustments) of our common stock, or the Warrant, at an exercise price per share of $6.69. The Tranche A Warrant is immediately exercisable and the 
exercise period expires on April 26, 2030. Upon the funding of each of the Tranche B Loan and the Tranche C Loan, we are required to issue to the Oaktree 
Lenders of the Oaktree Term Loan warrants to purchase 264,922 shares (subject to certain adjustments) of the Company’s common stock on each such 
funding date at an exercise price equal to the trailing volume weighted average price of the Company’s common stock for the 30 trading days prior to the 
funding date for each tranche, or the Tranche B Warrant, and the Tranche C Warrant, respectively, and together the Additional Warrants. The Additional 
Warrants will be immediately exercisable upon issuance, and the exercise period will expire seven years from the date of issuance.

Cash Flows

The following table summarizes our sources and uses of cash, cash equivalents and restricted cash for the years ended December 31, 2023 and 2022. 

Cash used in operating activities
Cash provided by investing activities
Cash provided by financing activities

Net decrease in cash, cash equivalents and restricted cash

Operating Activities

Year Ended December 31,

2023

2022

(in thousands)

  $
  $
  $
  $

(117,354 )   $
  $
10,582  
  $
71,705  
(35,067 )   $

(228,816 )
82,428  
129,602  
(16,786 )

During the year ended December 31, 2023, net cash used in operating activities was $117.4 million, primarily due to a net loss of $113.7 million and 

changes in our operating assets and liabilities of $59.0 million, partially offset by non-cash charges of $55.3 million. Non-cash charges consisted of $34.1 
million of stock-based compensation expense, loss sharing under the 2021 License Agreement with Nestlé of $5.2 million, $8.9 million related to the 
amortization of right-of-use assets, $6.2 million of depreciation, $0.9 million of net amortization of premiums related to our investments and amortization 
of debt issuance costs, and $1.6 million of loss from the extinguishment of the Hercules Credit Facility. These were partially offset by a $1.6 million 
decrease in the fair value of the Additional Warrants. Changes in our operating assets and liabilities during the year ended December 31, 2023 primarily 
consisted of a $29.1 million increase in prepaid expenses and other current and non-current assets, an increase in inventories of $29.6 million and an 
increase in collaboration receivable - related party of $8.7 million, as a result of the commencement of our commercial operations since the FDA approval 
of VOWST in April 2023, an $11.6 million decrease in accounts payable, a $1.3 million decrease in deferred revenue and a $2.2 million decrease in 
operating lease liabilities, partially offset by a $15.8 million increase in accrued 

89

 
 
 
 
 
 
 
   
 
 
 
 
 
expenses and other liabilities and an increase in deferred income - related party of $7.7 million. The increase in prepaid expenses and other current and 
non-current assets and accrued expenses and other liabilities was primarily due to the achievement of the substantial completion milestone pursuant to the 
Bacthera Agreement. The decrease in deferred revenue was due to recognition of revenue during the year for services performed under both the 2021 
License Agreement and the 2016 License Agreement. The decrease in operating lease liabilities was due to the cash payment of lease obligations. 

During the year ended December 31, 2022, net cash used in operating activities was $228.8 million, primarily due to a net loss of $250.2 million 

and changes in our operating assets and liabilities of $18.4 million, partially offset by non-cash charges of $39.7 million. Non-cash charges consisted of 
$25.5 million of stock-based compensation expense, $5.2 million related to the amortization of right-of-use assets, $6.6 million of depreciation, $1.4 
million of net amortization of premiums related to our investments and amortization of debt issuance costs, and collaboration loss sharing of $1.0 million 
related to the 2021 License Agreement with Nestlé. Changes in our operating assets and liabilities during the year ended December 31, 2022 primarily 
consisted of a $12.6 million increase in prepaid expenses and other current and non-current assets, a $7.1 million decrease in deferred revenue and a $4.2 
million decrease in operating lease liabilities, partially offset by a $3.3 million increase in accrued expenses and other liabilities and a $2.2 million increase 
in accounts payable. The increase in prepaid expenses and other current and non-current assets was primarily due to the remittance of the second milestone 
payment pursuant to the Bacthera Agreement. The decrease in deferred revenue was due to recognition of revenue during the year for services performed 
under both the 2021 License Agreement and the 2016 License Agreement. The decrease in operating lease liabilities was due to the cash payment of lease 
obligations. 

Investing Activities

During the year ended December 31, 2023, net cash provided by investing activities was $10.6 million, primarily due to maturities of investments of 

$23.0 million, partially offset by purchases of investments of $4.4 million and purchases of property and equipment of $8.0 million. 

During the year ended December 31, 2022, net cash provided by investing activities was $82.4 million, primarily due to maturities of investments of 

$140.5 million, partially offset by purchases of investments of $48.2 million and purchases of property and equipment of $9.8 million. 

Financing Activities

During the year ended December 31, 2023, net cash provided by financing activities was $71.7 million, consisting of $103.4 million in proceeds 

from the issuance of the Oaktree Term Loan, offset by $52.9 million for the repayment of the Hercules Credit Facility. Cash provided by financing 
activities also consisted of $18.2 million from the issuance of common stock under our at the market equity program, net of issuance costs. We also 
received $0.9 million from the issuance of common stock associated with the exercise of stock options, and $2.2 million in connection with the issuance of 
common stock under our 2015 Employee Stock Purchase Plan, or ESPP.    

During the year ended December 31, 2022, net cash provided by financing activities was $129.6 million, consisting of $96.7 million of net proceeds 

received from the Registered Direct Offering that we completed in July 2022, $27.6 million of proceeds received from the New Credit Facility, and $4.4 
million from the issuance of common stock via our at the market equity program, net of issuance costs. We also received $1.0 million from the issuance of 
common stock associated with the exercise of stock options and $1.8 million in connection with the issuance of common stock under our ESPP. These cash 
inflows were partially offset by principal payments under the Original Credit Facility of $1.9 million.   

Funding Requirements

Our expenses may increase substantially in connection with our ongoing clinical development activities and our research and development activities. 

In addition, we expect to continue to incur additional costs associated with operating as a public company. We anticipate that our expenses will increase 
substantially if and as we:

•

•

•

•

•

advance commercialization of VOWST;

continue the clinical development of SER-155 to reduce incidences of gastrointestinal infections, bloodstream infections and GvHD in 
patients receiving allo-HSCT;

continue evaluating preclinical stage programs to reduce incidence of infection, in indications such as cancer neutropenia, chronic liver 
disease, solid organ transplant, and antimicrobial resistant infections more broadly;

continue translational research activities, informed by the SER-287 Phase 2b and SER-301 Phase 1b study data, to evaluate the potential to 
utilize biomarker-based patient selection and stratification in future clinical development efforts;

make strategic investments in our research discovery and development platforms and capabilities to advance our priority programs;

90

 
 
•

•

•

•

•

•

make strategic investments in manufacturing capabilities;

maintain and augment our intellectual property portfolio and opportunistically acquire complementary intellectual property;

potentially establish a sales and distribution infrastructure and scale-up manufacturing capabilities to commercialize any products for which 
we may obtain regulatory approval;

perform our obligations under our agreements with our collaborators;

seek to obtain regulatory approvals for our product candidates; and

experience any delays or encounter any issues with any of the above, including but not limited to failed studies, complex results, safety issues 
or other regulatory challenges. 

Because of the numerous risks and uncertainties associated with the development of our product candidates, we are unable to estimate the amounts 
of increased capital outlays and operating expenses associated with completing the research and development of our product candidates. Our future capital 
requirements will depend on many factors, including:

•

•

•

•

•

•

•

•

•

•

the impact of the Restructuring Plan, including its anticipated benefits;

the impact of continued increase in inflation rates or interest rates;

the progress and results of our clinical studies and preclinical development;

the cost of manufacturing our product candidates;

the costs, timing and outcome of regulatory review of our product candidates and research activities;

the costs and timing of future commercialization activities, including manufacturing, marketing, sales and distribution, for any of our product 
candidates for which we receive marketing approval;

the revenue, if any, received from commercial sales of our product candidates for which we receive marketing approval;

the costs and timing of preparing, filing and prosecuting patent applications, maintaining and enforcing our intellectual property rights and 
defending any intellectual property-related claims;

the effect of competing technological and market developments; and

the extent to which we acquire or invest in businesses, products and technologies, including entering into licensing or collaboration 
arrangements for product candidates.

Identifying potential product candidates and conducting preclinical testing and clinical trials is a time-consuming, expensive and uncertain process 
that takes years to complete, and we may never generate the necessary data or results required to obtain marketing approval and achieve product sales. In 
addition, our product candidates, if approved, may not achieve commercial success. Our commercial revenues, if any, will be derived from sales of 
products that we do not expect to be commercially available for many years, if ever. Accordingly, we will need to obtain substantial additional funds to 
achieve our business objectives.

Adequate additional funds may not be available to us on acceptable terms, or at all. Additionally, market volatility resulting from macroeconomic 
conditions, the COVID-19 pandemic, or other factors could also adversely impact our ability to access capital as and when needed.  To the extent that we 
raise additional capital through the sale of equity or convertible debt securities, our shareholders’ ownership interest will be diluted, and the terms of these 
securities may include liquidation or other preferences that adversely affect our shareholders’ rights as common stockholders. Our Hercules Loan 
Agreement included and our Oaktree Term Loan includes, and any additional debt financing and preferred equity financing, if available, may involve 
agreements that include, covenants limiting or restricting our ability to take specific actions, such as incurring additional debt, making capital expenditures 
or declaring dividends. Additional debt or preferred equity financing may also require the issuance of warrants, which could potentially dilute our 
shareholders’ ownership interest.

If we raise additional funds through collaborations, strategic alliances or licensing arrangements with third parties, in addition to our existing 
collaboration agreements, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs, or product candidates 
or grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity or debt financings when needed, we 
may be required to delay, limit, reduce or terminate our product development programs or any future commercialization efforts or grant rights to develop 
and market product candidates that we would otherwise prefer to develop and market ourselves.

As discussed in Note 1 of the consolidated financial statements included elsewhere in this Annual Report on Form 10-K, we have the responsibility 

to evaluate whether conditions or events raise substantial doubt about our ability to meet our future financial obligations as they become due within 12 
months after the date the consolidated financial statements are issued. The receipt of 

91

 
potential funding from future equity issuances cannot be considered probable, as these events are outside of our control. Based on our currently available 
cash resources and our current level of operations and cash flow analysis for the 12-month period subsequent to the date of issuance of the consolidated 
financial statements, we believe it is reasonably likely that we will require additional funding prior to the end of 2024. Accordingly, management has 
concluded that these circumstances raise substantial doubt about our ability to continue as a going concern.  

We have entered into arrangements that contractually obligate us to make payments that will affect our liquidity and cash flows in future periods. 

Such arrangements include those related to our lease commitments, long-term debt, and long-term manufacturing agreements.

Contractual Obligations and Commitments

Lease Commitments

Our lease commitments reflect payments due under our operating lease agreements for our corporate headquarters, office and laboratory space, and 
donor collection facilities, that expire between November 2028 and April 2033. As of December 31, 2023, our contractual commitments for our leases were
$177.4 million, of which $19.9 million is expected to be paid within one year, and $157.5 million will be paid over the remaining term of such leases. Our 
lease commitments also include $0.8 million for leases that had not yet commenced as of December 31, 2023.  For additional information on our leases and 
timing of future payments, please read Note 8, Leases, to the consolidated financial statements included in this Form 10-K.

Loan Agreement

Our commitments due for our term loan under our arrangement with Oaktree total $14.4 million in interest-only payments through December 31, 

2024. Our remaining commitments are due through April 2029, and include principal and interest payments of $153.3 million, and an additional fee upon 
maturity of the loan of $1.7 million. The interest rate in effect at December 31, 2023 was 12.875%. See Note 9, Notes Payable, to the consolidated financial 
statements for further discussion of the Oaktree Term Loan.

Bacthera Long Term Manufacturing Agreement  

Our commitments due under the Bacthera Agreement, inclusive of construction fees and annual operating fees, total $288.8 million. Under the 
Bacthera Agreement $30.0 million was due upon substantial completion of our dedicated production suite, which occurred in late 2023, and remains 
unpaid, accruing interest in accordance with the Bacthera Agreement. The remaining construction milestones are approximately $12.6 million and $29.2 
million, which will be due and payable upon provisional acceptance and final acceptance, respectively, and are expected to be due within the next 12 
months. We have entered into negotiations with Bacthera to realign the timing of milestone payments. The Bacthera Agreement also includes $14.6 million 
in operating fees expected to be paid in the next year, with the remaining $202.3 million in operating fees paid over the remaining 9 years of the contract, 
beginning in 2025.

Other Obligations

We enter into contracts in the normal course of business with CROs for clinical trials, preclinical research studies and testing, manufacturing and 
other services and products for operating purposes. These contracts generally provide for termination upon notice, and therefore we believe that our non-
cancelable obligations under these agreements are not material.

Recently Issued and Adopted Accounting Pronouncements

For a discussion of recent accounting standards see Note 2, Summary of Significant Accounting Policies, to our consolidated financial statements 

included in this report.

92

 
Item 7A. Quantitative and Qualitative Disclosures about Market Risk

We are exposed to market risk related to changes in interest rates. 

Interest Rate Fluctuation Risk

As of December 31, 2023, our cash and cash equivalents consisted of cash and money market accounts. Our interest income is sensitive to changes 

in the general level of U.S. interest rates. However, because of the short-term nature of the instruments in our portfolio, an immediate 10% change in 
market interest rates would not have a material impact on the fair market value of our investment portfolio or on our financial position or results of 
operations.

As of December 31, 2023, we had outstanding borrowings under the Oaktree Term Loan. Borrowings under the Oaktree Term Loan bear interest at a 

rate per annum equal to three-month term Secured Overnight Financing Rate (subject to a 2.500% floor and a 5.000% cap), plus an applicable margin of 
7.875%, payable quarterly in arrears. An immediate 10% change in the Secured Overnight Financing Rate would not have a material impact on our 
debt‑related obligations, financial position or results of operations.

Item 8. Financial Statements and Supplementary Data

The financial statements required to be filed pursuant to this Item 8 are appended to this report. An index of those financial statements is found in 

Item 15.

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A. Controls and Procedures

Limitations on Effectiveness of Controls and Procedures

In designing and evaluating our disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well 

designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and 
procedures must reflect the fact that there are resource constraints and that management is required to apply judgment in evaluating the benefits of possible 
controls and procedures relative to their costs.

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our principal executive officer and our principal financial officer, has evaluated the effectiveness of our 
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended), as of the end of 
the period covered by this Annual Report on Form 10-K. Based on such evaluation, our principal executive officer and principal financial officer has 
concluded that as of December 31, 2023, our disclosure controls and procedures were effective at the reasonable assurance level.

Management’s Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over our financial reporting, as such term is defined in 

Rule 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as amended.

Our management conducted an assessment of the effectiveness of our internal control over financial reporting based on the criteria set forth in 

“Internal Control – Integrated Framework (2013)” issued by the Committee of Sponsoring Organizations of the Treadway Commission.

Based on this assessment, our management concluded that, as of December 31, 2023, our internal control over financial reporting was effective.

This Annual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm regarding internal 
control over financial reporting. As we are a non-accelerated filer, management’s report is not subject to attestation by our independent registered public 
accounting firm.

There were no changes in our internal control over financial reporting during our most recent fiscal quarter that have materially affected, or are 

reasonably likely to materially affect, our internal control over financial reporting.

Changes in Internal Control Over Financial Reporting

Item 9B. Other Information

a)

Disclosure in lieu of reporting on a Current Report on Form 8-K.

None.

b)

Insider Trading Arrangements and Policies. 

93

 
 
During the three months ended December 31, 2023, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading 

arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.  

Item 9C. Disclosure Regarding Foreign Jurisdictions That Prevent Inspections

Not applicable.

94

 
Item 10. Directors, Executive Officers and Corporate Governance

PART III

Director Biographical Information

Name
Dennis A. Ausiello, M.D. (3)(4)
Stephen Berenson (3)
Paul R. Biondi (2)
Willard H. Dere, M.D. (1)(4)
Claire M. Fraser, Ph.D. (1)(4)
Kurt C. Graves (2)
Richard N. Kender (1)(2)
Eric D. Shaff

Age
78
63
54
70
68
56
68
48

  Position
  Director
  Chairman of the Board of Directors
  Director
  Director
  Director
  Director
  Director
  President, Chief Executive Officer and Director

(1)

(2)

(3)

(4)

Member of the audit committee.

Member of the compensation and talent committee.

Member of the nominating and corporate governance committee.

Member of the science and clinical development committee.

Dennis A. Ausiello, M.D., has served as a member of our board of directors since April 2015. Dr. Ausiello has served as the Jackson Distinguished 
Professor of Clinical Medicine at Harvard Medical School and Director, Emeritus of Harvard Medical School’s M.D./Ph.D. Program since 1996, Chair of 
Medicine, Emeritus, and Director of the Center for Assessment Technology and Continuous Health (CATCH) at Massachusetts General Hospital, which he 
co-founded, since 2012, and Physician-in-Chief Emeritus at Massachusetts General Hospital since 2013. From 1996 to April 2013, Dr. Ausiello served as 
the Chief of Medicine at Massachusetts General Hospital. Dr. Ausiello is a member of the Institute of Medicine of the National Academy of Sciences and a 
fellow of the American Academy of Arts and Sciences. Dr. Ausiello has served on the board of directors of Alnylam Pharmaceuticals since April 2012 and 
as Vice Chairman of the board of directors of Spexis AG, a clinical-stage biopharmaceutical company, since December 2021, and previously served on the 
board of directors of Pfizer Inc. from 2006 to 2020, where he currently serves on the advisory board since 2019. Dr. Ausiello also serves on the boards of 
directors of numerous privately held companies. Dr. Ausiello received a B.A. in Biochemistry from Harvard College and an M.D. from the University of 
Pennsylvania. We believe that Dr. Ausiello is qualified to serve on our board of directors because of his extensive experience as a physician and as a 
director of pharmaceutical companies.

Stephen A. Berenson has served as Chairman of our board of directors since December 2019 and as a member of our board of directors since August 2019. 
Mr. Berenson has been a Managing Partner at Flagship Pioneering, a life sciences innovation firm which conceives, creates, resources and develops first-in-
category bioplatform companies, since June 2017. Prior to Flagship, Mr. Berenson spent 33 years in various roles as an investment banker at J.P. Morgan, 
most recently serving in the role of Vice Chairman of Investment Banking from 2005 to April 2017, where he focused on providing high-touch strategic 
advice and complex transaction execution to leading companies across all industries globally. He was co-founder of J.P. Morgan’s Global Strategic 
Advisory Council and co-founder of the firm’s Board Initiative. Mr. Berenson has served as chairman of the board of directors of Cellarity, a privately held 
pharmaceutical company, since July 2021, and has served on the board of directors of Moderna, Inc., a pharmaceutical and biotechnology company, since 
October 2017. Mr. Berenson received an S.B. in Mathematics from the Massachusetts Institute of Technology. We believe that Mr. Berenson is qualified to 
serve on our board of directors because of his extensive experience working with rapidly-growing companies across various industries.

Paul R. Biondi has served as a member of our board of directors since March 2020. Mr. Biondi is an Executive Partner and President of Pioneering 
Medicines at Flagship Pioneering, a life sciences innovation firm which conceives, creates, resources and develops first-in-category bioplatform 
companies, roles he has held since November 2019. Mr. Biondi joined Flagship Pioneering following a seventeen-year tenure at Bristol-Myers Squibb, or 
BMS, a pharmaceutical company, where he was most recently the Senior Vice President of Strategy and Business Development from October 2015 to 
November 2019. Prior to serving in the role of Senior Vice President of Strategy, from 2002 to 2015, Mr. Biondi held a series of other leadership roles 
within BMS’ Research and Development organization overseeing strategy, portfolio, and project management, as well as clinical and business operations. 
Mr. Biondi holds a bachelor’s degree from Dartmouth College and an M.B.A. from the J.L. Kellogg School of Management at Northwestern University. 
We believe that Mr. Biondi is qualified to serve on our board of directors because of his extensive experience in biopharmaceutical strategy and corporate 
development.

Willard H. Dere, M.D., has served as a member our board of directors since July 2017. Dr. Dere has been Professor Emeritus, Department of Internal 
Medicine, at the University of Utah School of Medicine since July 2022. Prior to retirement, and beginning in November 2014, Dr. Dere held multiple roles 
at the University of Utah Health Sciences Center, including Associate Vice President for 

95

 
 
 
 
 
 
 
 
 
 
 
Research, Co-Director of the Utah Clinical and Translational Science Institute, and Co-Director of the Center for Genomic Medicine. Prior to his 
professorship, from 2003 until 2014, Dr. Dere worked at Amgen, where he was Senior Vice President and head of Global Development, and led 
development programs in multiple therapeutic areas. From 1989 to 2014, he worked at Eli Lilly and led multiple development programs, and also worked 
in clinical pharmacology, regulatory affairs and safety.  Dr. Dere has served on the boards of directors of BioMarin Pharmaceutical, Inc. since 2016, 
Mersana Therapeutics, Inc. since 2018, and Metagenomi, Inc. since August 2021, and previously served on the boards of directors of Ocera Therapeutics 
and Radius Health. Dr. Dere received his B.A. in History and Zoology and M.D. from the University of California, Davis, completed his internal medicine 
residency training at the University of Utah, and his postdoctoral training in endocrinology and metabolism at the University of California, San Francisco. 
We believe Dr. Dere is qualified to serve on our board of directors due to his extensive academic experience and his knowledge of the biotechnology 
industry.

Claire M. Fraser, Ph.D., has served as a member of our board of directors since January 2023. Since 2007, Dr. Fraser has been the director of the Institute 
for Genome Sciences and a Professor of Medicine and Microbiology and Immunology at the University of Maryland School of Medicine in Baltimore, 
Maryland. From 1998 to 2007, she served as president and director of The Institute for Genomic Research, a not-for-profit research organization engaged in 
human and microbial genomics studies. Dr. Fraser has served on the board of directors of Becton, Dickinson, and Company, a medical technology 
company, since 2006, and previously served as the Chair of the Board and a director of the American Association for the Advancement of Science. Dr. 
Fraser received her bachelor’s degree in Biology from Rensselaer Polytechnic Institute and her Ph.D. in Pharmacology from State University of New York-
Buffalo. We believe Dr. Fraser is qualified to serve on our board of directors due to her extensive academic experience and her knowledge of the 
microbiome industry.

Kurt C. Graves has served as a member of our board of directors since November 2015. Mr. Graves has served as the Chairman, President and Chief 
Executive Officer of i20 Therapeutics, Inc., a biotechnology company, since August 2023, and he previously served as the Executive Chairman of its board 
of directors from August 2021 to August 2023. Mr. Graves was previously the Chairman, President and Chief Executive Officer of Intarcia Therapeutics, 
Inc., a biotechnology company, from September 2010 to December 2020, and on its board of directors from August 2010 to December 2020. Previously, he 
served as Executive Vice President, Chief Commercial Officer and Head of Strategic Development at Vertex Pharmaceuticals Inc., or Vertex, from July 
2007 to October 2009. Prior to joining Vertex, Mr. Graves held various senior leadership positions at Novartis Pharmaceuticals Corporation, or Novartis 
Corp., from 1999 to June 2007, including the Global General Medicines Business Unit Head and Global Chief Marketing Officer for the pharmaceuticals 
division of Novartis Corp. from September 2003 to June 2007. Prior to Novartis Corp., Mr. Graves held senior leadership positions at Merck and Astra-
Merck where he led the U.S. Business Unit responsible for Prilosec, Nexium and Prilosec OTC over a 10-year period.  He served as Chairman on the board 
of directors of Radius Health, Inc. from May 2011 to March 2020, and as a director on Achillion Pharmaceuticals, Inc., or Achillion, from June 2012 to 
January 2020, when Achillion was acquired. Mr. Graves received a B.S. in Biology from Hillsdale College. We believe Mr. Graves is qualified to serve as a 
member of our board of directors because of his extensive experience in the life sciences industry, membership on various boards of directors and his 
leadership and management experience.

Richard N. Kender has served as a member of our board of directors since October 2014. From October 1978 to September 2013, Mr. Kender held 
positions in a variety of corporate areas at Merck & Co., Inc., or Merck, a pharmaceutical company, most recently serving as Senior Vice President of 
Business Development and Corporate Licensing. Mr. Kender has served on the boards of directors of Poxel S.A., a clinical stage biopharmaceutical 
company, since March 2015 and Bicycle Therapeutics PLC since July 2019.  He previously served on the boards of directors of INC Research Holdings, 
Inc. (now known as Syneos Health) between December 2014 and August 2017, Abide Therapeutics, Inc., a privately held company, between December 
2015 and May 2019, and ReViral Ltd., a privately held company, from November 2019 to June 2022.  Mr. Kender received a B.S. in Accounting from 
Villanova University and an M.B.A. from Fairleigh Dickinson University. We believe Mr. Kender is qualified to serve on our board of directors because of 
his finance experience and knowledge of the biotechnology industry.

Eric D. Shaff has served as our President and Chief Executive Officer and a member of our board of directors since January 2019. Previously, he served as 
our Chief Operating and Financial Officer and Executive Vice President from January 2018 until January 2019 and as our Chief Financial Officer from 
November 2014 until January 2019. From January 2012 to November 2014, Mr. Shaff was Vice President of Corporate Finance for Momenta 
Pharmaceuticals, or Momenta, a biotechnology company, where he helped manage Momenta’s accounting, finance, planning, and procurement functions, 
as well as contributing to Momenta’s investor relations efforts. Prior to Momenta, Mr. Shaff held a number of corporate development and finance positions 
with Genzyme Corporation, a biotechnology company, most recently as Vice President of Finance/Controller for the Personalized Genetic Health division. 
Mr. Shaff previously served on the board of directors of Sigilon Therapeutics, Inc. from 2017 to August 2023. Mr. Shaff received his B.A. from the 
University of Pennsylvania and his M.B.A. from Cornell University. We believe Mr. Shaff is qualified to serve on our board of directors because of his 
extensive business and finance experience and his knowledge of the biotechnology industry.

96

 
 
Name
Eric D. Shaff

(1)(2)

(2)

David Arkowitz
Thomas J. DesRosier
David S. Ege, Ph.D.
Matthew Henn, Ph.D.
Lisa von Moltke, M.D.
Teresa L. Young, Ph.D.

Information about our Executive Officers

Age
48

62
69
49
49
65
57

  Position
  President, Chief Executive Officer and Director
Executive Vice President, Chief Financial Officer and Head of Business 
Development

  Executive Vice President and Chief Legal Officer
  Executive Vice President and Chief Technology Officer
  Executive Vice President and Chief Scientific Officer
  Executive Vice President and Chief Medical Officer
  Executive Vice President, Chief Commercial and Strategy Officer

(1)
(2)

Information concerning Eric D. Shaff, our President and Chief Executive Officer, may be found above in the section entitled “Director Biographical Information.”
On February 26, 2024, the Company announced that David Arkowitz is retiring as Executive Vice President, Chief Financial Officer and Head of Business Development, principal 
financial officer and principal accounting officer of the Company, effective as of March 15, 2024. Effective as of Mr. Arkowitz’s retirement, the Board has designated Eric Shaff to serve 
as the Company’s interim principal financial officer and interim principal accounting officer until the expected commencement of employment of Marella Thorell as the Company’s 
Executive Vice President and Chief Financial Officer, principal financial officer, and principal accounting officer on or about March 25, 2024.

David Arkowitz has served as our Executive Vice President, Chief Financial Officer and Head of Business Development since June 2021. Previously, he 
served as the Chief Financial Officer of Flexion Therapeutics, Inc., a biotechnology company, from May 2018 to May 2021. From September 2013 to May 
2018, Mr. Arkowitz served as Chief Operating Officer and Chief Financial Officer at Visterra, Inc., a biotechnology company that was acquired by Otsuka 
Pharmaceutical Co. He also previously served as  Chief Financial Officer at each of Mascoma Corporation, AMAG Pharmaceuticals Inc., and Idenix 
Pharmaceuticals LLC and held additional leadership positions within each company. Preceding his tenure at Idenix, Mr. Arkowitz spent more than 13 years 
at Merck & Co., Inc. where he held roles of increasing responsibility, including Vice President and Controller of the U.S. operations, Controller of the 
global research and development division, and the Chief Financial Officer of Merck’s Canadian subsidiary. Mr. Arkowitz currently serves on the board of 
directors of Kineta, Inc., and has previously served on the boards of directors of F-star Therapeutics, Inc., Yumanity Therapeutics, Inc., Spring Bank 
Pharmaceuticals, Inc. and Proteostasis Therapeutics, Inc. He obtained his B.A. in mathematics at Brandeis University and his M.B.A. in finance at 
Columbia University Business School.

Thomas J. DesRosier has served as our Chief Legal Officer, Executive Vice President, and Secretary since May 2016. Previously, he served as Executive 
Vice President, Chief Legal and Administrative Officer and Secretary of ARIAD Pharmaceuticals, Inc., a biopharmaceutical company, from 2015 to 2016, 
Executive Vice President, Chief Legal and Administrative Officer and Secretary of Cubist Pharmaceuticals, Inc., or Cubist, a biopharmaceutical company, 
from 2014 to 2015 and Senior Vice President, Chief Legal Officer and Secretary of Cubist from 2013 to 2014. Before that, Mr. DesRosier served as Senior 
Vice President, General Counsel North America of Sanofi from 2011 to 2013. From 1999 to 2011, Mr. DesRosier held leadership roles of increasing 
seniority within the legal group of Genzyme Corporation, a biotechnology company, culminating in his role as Senior Vice President, Chief Legal Officer. 
Mr. DesRosier has served as a member of the board of directors of Avanir Pharmaceuticals, a privately held company and wholly-owned subsidiary of 
Otsuka Pharmaceutical Company, Ltd., since June 2017. Mr. DesRosier earned a B.A. in Chemistry from the University of Vermont and a J.D. from Wake 
Forest University School of Law.

David S. Ege, Ph.D., has served as our Executive Vice President and Chief Technology Officer since October 2020. Previously, Dr. Ege served in a variety 
of technical and leadership roles in R&D and manufacturing at Merck from November 2003 to October 2020, most recently as global lead for digital 
strategy in Merck’s Manufacturing Division from June 2019 to October 2020. From April 2015 to June 2019, Dr. Ege served as Executive Director of 
Vaccines & Biologics Manufacturing at Merck’s plant in Elkton, Virginia, where he led bulk manufacturing operations for Gardasil®, Gardasil9® and 
Cancidas®. He has contributed to the successful first-in-class licensure and launch of cervical cancer vaccines, Gardasil® (2006) and Gardasil9® (2014), 
and a breakthrough cancer immunotherapy, Keytruda® (2014). He graduated summa cum laude from Princeton with a B.S.E. in chemical engineering and 
earned his Ph.D. in chemical engineering from the University of Pennsylvania.

Matthew Henn, Ph.D., has served as our Executive Vice President and Chief Scientific Officer since February 2019. He has been involved in the discovery 
and development of multiple microbiome therapeutics across infectious, inflammatory, and oncology indications, and has authored over 75 peer-reviewed 
publications. His research has focused on microbial populations and the functional role of microbes in both environmental and human disease applications, 
and the development of genomic and functional technologies to study these populations. Prior to participating in the launch of our company in 2012, he 
was the Director of Viral Genomics and Assistant Director of the Genome Sequencing Center for Infectious Diseases at the Broad Institute of 
Massachusetts Institute of Technology and Harvard. He has served on various National Institutes of Health, or NIH, working groups on antimicrobial 
resistance and microbiome research, as a scientific advisor for NIH’s Viral Pathogen Bioinformatics Resource Center, as an ad-hoc reviewer and editor of 
various peer-reviewed journals, and as a scientific advisor to non-profit and for-profit organizations.  He currently serves on the Microbiome Therapeutics 
Innovation Group board of directors, the World Microbiome Partnership steering 

97

 
 
 
 
 
 
 
 
 
 
 
 
committee, Life Sciences Cares board of advisors, and the scientific advisory board of Growcentia, Inc., an agricultural microbiome company. Dr. Henn is 
formally trained in ecology and evolutionary biology and earned his Ph.D. in ecosystem sciences from the University of California at Berkeley, where he 
was a NASA Earth Systems Sciences Fellow, and trained as a NSF Postdoctoral Fellow in Microbiology at Duke University.

Lisa von Moltke, M.D., has served as our Executive Vice President and Chief Medical Officer since March 2020. Previously, Dr. von Moltke worked for 
Alkermes, Inc., a pharmaceutical company, from June 2015 to December 2019, where she served in roles of increasing seniority, culminating as Senior 
Vice President and Head of Clinical Development. Beginning in June 2015, Dr. Moltke served as VP Clinical Pharmacology, DMPK and Bioanalytics, was 
promoted to Head of Clinical Development in November 2015, and became SVP in June 2018. Prior to joining Alkermes, Dr. von Moltke served as Vice 
President Clinical Pharmacology at Sanofi/Genzyme Corporation, a biotechnology company, from 2009 to 2015 and was US Head Clinical & Exploratory 
Pharmacology Sciences (CEP) and Early Development. Starting in 2014 she was Head CEP for Japan and China regions. From 2006 to 2009, Dr. von 
Moltke was Head, Translational Medicine for the Takeda Oncology Company, a biopharmaceutical company, in Cambridge, MA. Dr. von Moltke has 
served on the board of directors of Cara Therapeutics, Inc. since November 2022. She has served as President of the American College of Clinical 
Pharmacology, and as the Editor-in-Chief of The Journal of Clinical Pharmacology. Dr. von Moltke earned a B.A. degree at Wellesley College and her 
M.D. from Michigan State University, College of Human Medicine.

Teresa L. Young, Ph.D., has served as our Executive Vice President, Chief Commercial and Strategy Officer since June 2020. Previously, Dr. Young served 
as Vice President, Global Commercial Strategy at Sage Therapeutics from March 2018 to June 2020, where she led development of Sage’s global 
commercial capabilities, including global marketing, insights and analytics and new product planning. Prior to that, she held commercial leadership roles of 
increasing responsibility at Bristol-Myers Squibb from November 2010 to March 2018, culminating in her role as Vice President and General Manager, 
Cardiovascular, in which she led the global ELIQUIS® business to become the company’s largest product by revenue. Earlier in her career, Dr. Young held 
marketing and sales roles at GlaxoSmithKline from June 1993 to November 2010, where she catalyzed growth for the company’s Urology, Diabetes and 
NeuroHealth organizations. Dr. Young is a member of the Women in Bio and Healthcare Businesswomen’s Association and served on the Advisory Board 
of the Healthcare Businesswomen’s Association. Dr. Young received her B.S. in pharmacy and her Ph.D. in healthcare marketing from the University of 
South Carolina.

Code of Ethics

Our board of directors has adopted a Code of Business Conduct and Ethics applicable to all officers, directors and employees, which is available on 

our website at www.serestherapeutics.com in the “Investors and News” section under “Corporate Governance.” We intend to satisfy the disclosure 
requirement under Item 5.05 of Form 8-K regarding amendment to, or waiver from, a provision of our Code of Business Conduct and Ethics, as well as 
Nasdaq’s requirement to disclose waivers with respect to directors and executive officers, by posting such information on our website at the address and 
location specified in the preceding sentence. The information contained on our website is not incorporated by reference into this Annual Report on Form 
10-K.

The remainder of the information required to be disclosed by this item will be contained in the Proxy Statement for our Annual Meeting of 

Other

Stockholders to be held in 2024 and is incorporated herein by reference.

Item 11. Executive Compensation

The information required to be disclosed by this item will be contained in the Proxy Statement for our Annual Meeting of Stockholders to be held in 

2024 and is incorporated herein by reference.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The information required to be disclosed by this item will be contained in the Proxy Statement for our Annual Meeting of Stockholders to be held in 

2024 and is incorporated herein by reference.

Item 13. Certain Relationships and Related Transactions and Director Independence

The information required to be disclosed by this item will be contained in the Proxy Statement for our Annual Meeting of Stockholders to be held in 

2024 and is incorporated herein by reference.

Item 14. Principal Accountant Fees and Services

The information required to be disclosed by this item will be contained in the Proxy Statement for our Annual Meeting of Stockholders to be held in 

2024 and is incorporated herein by reference.

98

 
Item 15. Exhibits and Financial Statements Schedules

(a)(1) Financial Statements.

PART IV

See the “Index to Consolidated Financial Statements” on page F-1 below for the list of financial statements filed as part of this report.

(a)(2) Financial Statement Schedules.

All schedules have been omitted because they are not required or because the required information is given in the Consolidated Financial Statements 

or Notes thereto set forth below beginning on page F-1.

(a)(3) Exhibits.

The following is a list of all exhibits filed as a part of this Annual Report on Form 10-K.

Exhibit Description

Form  

File No.

  Exhibit

Incorporated by Reference

  Restated Certificate of Incorporation

Certificate of Amendment to Restated Certificate of 
Incorporation of Registrant, dated June 27, 2023

  Amended and Restated Bylaws

Specimen Stock Certificate evidencing the shares of common 
stock

  Description of Capital Stock

  8-K

8-K

001-37465

001-37465

  8-K

001-37465

S-1/A

333-204484

3.1

3.1

3.1

4.2

Filed/
Furnished
Herewith

Filing
Date

7/1/15

6/28/23

1/2/24

6/16/15

*

*

Form of Warrant, dated April 27, 2023, issued by the Registrant 
to the Lenders, together with a schedule of warrant holders

8-K

001-37465

4.1

4/27/23

2015 Incentive Award Plan, as amended and forms of award 
agreements thereunder

10-K

001-37465

10.1

3/7/23

  2015 Employee Stock Purchase Plan

  S-1/A  

333-204484

2012 Stock Incentive Plan, as amended and form of option 
agreement thereunder

S-1

333-204484

10.3

10.1

6/16/15

5/27/15

2022 Employment Inducement Award Plan and forms of award 
agreements thereunder

10-K

001-37465

10.4

3/7/23

  Non-Employee Director Compensation Program

  10-K

001-37465

10.5

3/7/23

Lease, dated September 22, 2021, by and between the Registrant 
and HCP/KING 101 CPD LLC

Second Amended and Restated Employment Agreement, dated 
January 29, 2021, by and between the Registrant and Eric D. 
Shaff

Amended and Restated Employment Agreement, dated January 
29, 2021, by and between the Registrant and Thomas J. 
DesRosier

Second Amended and Restated Employment Agreement, dated 
January 29, 2021, by and between the Registrant and Matthew 
R. Henn, Ph.D.

Amended and Restated Employment Agreement, dated January 
29, 2021, by and between the Registrant and David S. Ege, 
Ph.D.

8-K

001-37465

10.1

2/1/21

8-K

001-37465

10.2

2/1/21

8-K

001-37465

10.3

2/1/21

10-Q

001-37465

10.2

8/3/21

Letter Agreement, dated November 4, 2021, by and between the 
Registrant and David S. Ege, Ph.D. 

10-Q

001-37465

10.2

11/10/21

99

Exhibit
Number

  3.1

  3.2

  3.3

  4.1

  4.2

  4.3

10.1#

10.2#

10.3#

10.4#

10.5#

10.6

10.7#

10.8#

10.9#

10.10#

10.11#

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.12#

10.13#

Amended and Restated Employment Agreement, dated January 
29, 2021, by and between the Registrant and Teresa L. Young 

  Amended and Restated Employment Agreement, dated January 
29, 2021, by and between the Registrant and Lisa von Moltke, 
M.D.

10-K

001-37465

10.13

3/2/21

  10-K

001-37465

10.14  

3/2/21

10.14#

  Employment Agreement, dated May 10, 2021 by and between 

  8-K

001-37465

10.1

5/20/21

10.15^

10.16

10.17^

10.18

the Registrant and David Arkowitz 

Collaboration and License Agreement, dated January 9, 2016, 
by and between the Registrant and Société des Produits Nestlé 
S.A.

Amendment No. 1 to the Collaboration and License Agreement, 
dated August 10, 2016, by and between the Registrant and 
Nestec Ltd.

Letter Agreement dated October 30, 2018, by and between the 
Registrant and Nestec Ltd. 

10-Q

001-37465

10.1

5/16/16

10-K

001-37465

10.22

3/6/19

10-K

001-37465

10.23

3/6/19

  Securities Purchase Agreement, dated August 12, 2020 by and 
between the Company and Société des Produits Nestlé S.A.

  8-K

001-37465

10.1

8/14/20

10.19†

  License Agreement, dated July 1, 2021, by and between the 

  10-Q

001-37465

10.1

11/10/21    

Registrant and NHSc Pharma Partners

10.20†

  Amendment No. 1 to License Agreement, dated March 24, 

  10-Q

001-37465

10.3

5/4/222

2022, by and between the Registrant and NHSc Pharma Partners

10.21†

  Long Term Manufacturing Agreement, dated November 8, 
2021, by and between the Registrant and BacThera AG

  10-K

001-37465

10.25  

3/1/22

10.22†

  Amendment to Long Term Manufacturing Agreement, dated 

  10-K

001-37465

10.28  

3/7/23

10.23

10.24

10.25

10.26†

10.27†

10.28

21.1

23.1

31.1

December 14, 2022, by and between the Registrant and 
BacThera AG

  Form of Non-Affiliate Purchase Agreement

  Form of Affiliate Purchase Agreement

Placement Agency Agreement, dated June 29, 2022, by and 
between Registrant and J.P. Morgan Securities LLC

Supply Agreement, dated September 15, 2015, by and between 
Registrant and GenIbet BioPharmaceuticals, SA, as amended

Supply Agreement, dated March 13, 2023, by and between the 
Registrant and Nestlé Enterprises S.A.

Credit Agreement and Guaranty, dated April 27, 2023, among 
the Registrant, as the borrower, the subsidiary guarantors from 
time to time party thereto, the lenders from time to time party 
thereto, and Oaktree Fund Administration, LLC, as 
administrative agent for the lenders

  8-K

  8-K

8-K

001-37465

001-37465

001-37465

10.1

10.2

10.3

6/30/22

6/30/22

6/30/22

10-Q

001-37465

10.1

5/9/23

8-K

001-37465

10.1

4/27/23

  Subsidiaries of Seres Therapeutics, Inc.

  10-K

001-37465

21.1

3/2/20

Consent of PricewaterhouseCoopers LLP, Independent 
Registered Public Accounting Firm

Rule 13a-14(a)/15d-14(a) Certification of Chief Executive 
Officer

100

*

*

*

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
31.2

32.1

32.2 

97.1#

101.INS

Rule 13a-14(a)/15d-14(a) Certification of Chief Financial 
Officer

  Section 1350 Certification of Chief Executive Officer

  Section 1350 Certification of Chief Financial Officer

  Policy for Recovery of Erroneously Awarded Compensation

Inline XBRL Instance Document- the Instance Document does 
not appear in the interactive data file because its XBRL tags are 
embedded within the Inline XBRL document

101.SCH

  Inline XBRL Taxonomy Extension Schema Document

104

Cover Page Interactive Data File (formatted as Inline XBRL and 
contained in Exhibit 101)

*

**

**

*

*

*

*

* Filed herewith.
** Furnished herewith.
# Indicates management contract or compensatory plan. 
^ Confidential treatment has been granted with respect to redacted portions of this exhibit. Redacted portions of this exhibit have been filed separately with 
the SEC.
† Portions of this exhibit (indicated by asterisks) have been omitted pursuant to Regulation S-K, Item 601(b)(10)(iv). Such omitted information is both (i) 
not material and (ii) the type that the Registrant treats as private or confidential.

Item 16. Form 10-K Summary

None.

101

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on 

its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 5, 2024

  SERES THERAPEUTICS, INC.

  By:

  /s/ Eric D. Shaff
  Eric D. Shaff
  President, Chief Executive Officer and Director

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the 

registrant and in the capacities and on the dates indicated.

/s/ Eric D. Shaff

Signature

Eric D. Shaff

/s/ David Arkowitz

Title

Date

  President, Chief Executive Officer
  and Director
  (Principal Executive Officer)
  Executive Vice President, Chief Financial Officer, 

and Head of Business Development

David Arkowitz

  (Principal Financial and Accounting Officer)

/s/ Stephen Berenson

  Chairman of the Board

Stephen Berenson

/s/ Dennis A. Ausiello

Dennis A. Ausiello, M.D.

/s/ Paul R. Biondi

Paul R. Biondi

/s/ Willard H. Dere

Willard H. Dere, M.D.

/s/ Claire M. Fraser

Claire M. Fraser, Ph.D.

/s/ Kurt C. Graves

Kurt C. Graves

/s/ Richard N. Kender

Richard N. Kender

  Director

  Director

  Director

  Director

  Director

  Director

102

March 5, 2024

March 5, 2024

March 5, 2024

March 5, 2024

March 5, 2024

March 5, 2024

March 5, 2024

March 5, 2024

March 5, 2024

 
 
 
 
   
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
 
 
 
   
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
   
 
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm (PCAOB ID 238)
Consolidated Balance Sheets as of December 31, 2023 and 2022
Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2023, 2022 and 2021
Consolidated Statements of Stockholders’ (Deficit) Equity as of December 31, 2023, 2022 and 2021
Consolidated Statements of Cash Flows for the years ended December 31, 2023, 2022 and 2021
Notes to Consolidated Financial Statements

Page

F-2
F-4
F-5
F-6
F-7
F-8

F-1

 
 
 
 
Report of Independent Registered Public Accounting Firm

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

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Seres Therapeutics, Inc. and its subsidiaries (the “Company”) as of December 31, 2023 
and 2022, and the related consolidated statements of operations and comprehensive loss, of stockholders' (deficit) equity and of cash flows for each of the 
three years in the period ended December 31, 2023, including the related notes (collectively referred to as the “consolidated financial statements”). In our 
opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 
2022, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2023 in conformity with accounting 
principles generally accepted in the United States of America.

Substantial Doubt About the Company’s Ability to Continue as a Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern.  As discussed in 
Note 1 to the consolidated financial statements, the Company has incurred losses and negative cash flows from operations since its inception and needs to 
raise additional capital to fund future operations, which raises substantial doubt about its ability to continue as a going concern.  Management’s plans in 
regard to these matters are also described in Note 1.  The consolidated financial statements do not include any adjustments that might result from the 
outcome of this uncertainty.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company’s 
consolidated financial statements based on our audits. 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 audits of these consolidated financial statements in accordance with the standards of the PCAOB. Those standards require that we plan 
and perform the audits to obtain reasonable assurance about whether the consolidated 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 
audits 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 audits included performing procedures to assess the risks of material misstatement of the consolidated 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 consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by 
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis 
for our opinion.

Critical Audit Matters

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

Recognition of Collaboration (Profit) Loss Sharing - License Agreement with NHSc Rx License GmbH (Nestlé) 

As described in Note 15 to the consolidated financial statements, the Company recognizes collaboration (profit) loss sharing – related party arising from a 
license agreement with Nestlé, which totaled $0.7 million for the year ended December 31, 2023. Under the 2021 License Agreement with Nestlé, 
beginning with the first commercial sale of VOWST, which occurred in June 2023, net sales of VOWST are recorded by Nestlé. The Company records its 
share of the profits or losses from the sales of VOWST, including commercial and medical affairs expenses incurred by the Company, on a net basis, as 
collaboration (profit) loss sharing - related party. The collaboration (profit) loss sharing - related party line item also includes the Company's profit on the 
transfer of VOWST inventory 

F-2

 
 
to Nestlé, which represents the excess of the supply price paid by Nestlé over the Company's cost to manufacture VOWST, subject to a supply price cap 
applicable to product manufactured prior to commercial launch.  

The principal consideration for our determination that performing procedures relating to the recognition of collaboration (profit) loss sharing arising from 
the license agreement with Nestlé is a critical audit matter is a high degree of auditor effort in performing procedures related to the Company’s recognition 
of collaboration (profit) loss sharing.

Addressing the matter involved performing procedures and evaluating audit evidence in connection with forming our overall opinion on the consolidated 
financial statements. These procedures included, among others (i) evaluating management’s collaboration (profit) loss sharing accounting policy; (ii) 
testing the completeness and accuracy of certain data used to calculate the collaboration (profit) loss sharing by sending a confirmation and obtaining and 
inspecting source documents provided by Nestlé; (iii) recalculating the Company’s share of the profit or losses from the sales of VOWST; and (iv) 
recalculating the Company’s profit on transfer of VOWST inventory to Nestlé and obtaining and inspecting source documents, such as invoices and 
evidence of payment. 

/s/ PricewaterhouseCoopers LLP 
Boston, Massachusetts
March 5, 2024

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

F-3

 
 
SERES THERAPEUTICS, INC.
CONSOLIDATED BALANCE SHEETS
(In thousands, except share and per share data)

Assets
Current assets:

Cash and cash equivalents
Short term investments
Collaboration receivable - related party
Inventories
Prepaid expenses and other current assets

Total current assets
Property and equipment, net
Operating lease assets
Restricted cash
Restricted investments
Other non-current assets (1)

Total assets

Liabilities and Stockholder's Equity
Current liabilities:

Accounts payable
Accrued expenses and other current liabilities (2)
Operating lease liabilities
Short term portion of note payable, net of discount
Deferred income - related party
Deferred revenue - related party

Total current liabilities

Long term portion of note payable, net of discount
Operating lease liabilities, net of current portion
Deferred revenue, net of current portion - related party
Warrant liability
Other long-term liabilities
Total liabilities

Commitments and contingencies (Note 16)
Stockholders’ (deficit) equity:

Preferred stock, $0.001 par value; 10,000,000 shares authorized at December 31, 2023 and 2022; 
no shares issued and outstanding at December 31, 2023 and 2022
Common stock, $0.001 par value; 240,000,000 and 200,000,000 shares authorized at December 31, 
2023 and 2022, respectively; 135,041,467 and 125,222,273 shares issued and outstanding at December 
31, 2023 and 2022, respectively
Additional paid-in capital
Accumulated other comprehensive loss
Accumulated deficit

Total stockholders’ (deficit) equity

Total liabilities and stockholders’ equity

December 31,

2023

2022

127,965     $

—    
8,674    
29,647    
9,124    
175,410    
22,457    
109,793    
8,185    
1,401    
41,354    
358,600     $

3,641     $
80,611    
6,677    
—    
7,730    
—    
98,659    
101,544    
105,715    
95,364    
546    
1,628    
403,456    

163,030  
18,311  
—  
—  
13,423  
194,764  
22,985  
110,984  
8,185  
1,401  
10,465  
348,784  

17,440  
59,840  
3,601  
456  
—  
4,259  
85,596  
50,591  
107,942  
92,430  
—  
1,442  
338,001  

—    

—  

135    
933,244    
—    
(978,235 )  
(44,856 )  
358,600     $

125  
875,181  
(12 )
(864,511 )
10,783  
348,784  

  $

  $

  $

  $

[1] Includes $38,877 and $8,828 as of December 31, 2023 and December 31, 2022, respectively, of milestones related to the construction of the Company's 
dedicated manufacturing suite at BacThera AG, or Bacthera (see Note 16, Commitments and Contingencies). Such amounts will form part of the right-of-
use asset upon lease commencement.
[2] Includes related party amounts of $28,053 and $34,770 at December 31, 2023 and December 31, 2022, respectively (see Note 18)

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

F-4

 
 
 
 
 
 
 
   
 
 
     
   
 
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
   
 
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
   
 
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(In thousands, except share and per share data)

Revenue:

Collaboration revenue - related party
Grant revenue

Total revenue

Operating expenses:

Research and development expenses
General and administrative expenses
Collaboration (profit) loss sharing - related party

Total operating expenses

Loss from operations
Other (expense) income:

Interest income
Interest expense
Other income (expense)

Total other (expense) income, net

Net loss

Net loss per share attributable to common stockholders, basic and diluted

Weighted average common shares outstanding, basic and diluted
Other comprehensive income (loss):

Unrealized gain (loss) on investments, net of tax of $0
Currency translation adjustment

Total other comprehensive income (loss)

Comprehensive loss

2023

Year Ended December 31,
2022

2021

  $

  $

  $
  $

126,325     $
—  

126,325    

145,860     $
87,744    
704    
234,308    
(107,983 )  

7,301    
(13,176 )  
134    
(5,741 )  
(113,724 )   $
(0.89 )   $

7,128     $
—  
7,128    

172,920     $
79,694    
1,004    
253,618    
(246,490 )  

3,058    
(6,020 )  
(705 )  
(3,667 )  
(250,157 )   $
(2.31 )   $

143,857  
1,070  
144,927  

141,891  
69,261  
(1,732 )
209,420  
(64,493 )

2,870  
(2,910 )
(1,045 )
(1,085 )
(65,578 )
(0.72 )

128,003,294    

108,077,043    

91,702,866  

10    
2    
12    

49    
(1 )  
48    

  $

(113,712 )   $

(250,109 )   $

(12 )
(1 )
(13 )
(65,591 )

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

F-5

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
   
 
 
   
   
 
 
 
 
 
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ (DEFICIT) EQUITY 
(In thousands, except share data)

Common Stock

Shares
91,459,239     $

Par
Value

Additional

Paid-in
Capital

  Accumulated  
Other
Comprehensiv
e
  Loss (Income)  

91     $

723,482     $

(47 )   $

Total

  Stockholders

  Accumulated  
Deficit
(548,776 )   $

(Deficit)
Equity

174,750  

Balance at December 31, 2020

Issuance of common stock upon exercise of stock 
options
Issuance of common stock under ESPP
Issuance of common stock upon vesting of RSUs, 
net
   of tax withholdings
Stock-based compensation expense
Other comprehensive loss
Net loss

 Balance at December 31, 2021

Issuance of common stock upon exercise of stock 
options
Issuance of common stock upon vesting of RSUs and 
PSUs, 
   net of tax withholdings
Issuance of common stock under ESPP
Issuance of common stock net of issuance costs of 
$3,279
Issuance of common stock from at the market equity 
offering,
   net of issuance costs of $310
Stock-based compensation expense
Other comprehensive income
Net loss

 Balance at December 31, 2022

Issuance of common stock upon exercise of stock 
options
Issuance of common stock upon vesting of RSUs and 
PSUs, 
   net of tax withholdings
Issuance of common stock under ESPP
Issuance of common stock from at the market equity 
offering, net of issuance costs of $772
Issuance of warrants
Stock-based compensation expense
Other comprehensive income
Net loss

Balance at December 31, 2023

329,112  
100,417  

1      
—  

1,298  
827  

650  
—  
—  
—  
91,889,418  

326,864  

282,401  
322,560  

31,746,030  

655,000  
—  
—  
—  
    125,222,273  

260,640  

1,244,663  
602,692  

7,711,199  
—  
—  
—  
—  
    135,041,467  

—  
—  
—  
—  
92      

—  

—  
—  

32  

1  
—  
—  
—  
125      

—  

1  
2  

7  
—  
—  
—  
—  
135     $

—  
20,222  
—  
—  
745,829  

966  

—  
1,769  

96,689  

4,446  
25,482  
—  
—  
875,181  

877  

(1 )
2,149  

18,152  
2,785  
34,101  
—  
—  

933,244  

  $

  $

—      
—  

—  
—  
(13 )    
—  
(60 )    

—  

—  
—  

—  

—  
—  
48  
—  
(12 )    

—  

—  
—  

—  
—  
—  
12  
—  
—     $

—  
—  

1,299  
827  

—  
—  
—  
(65,578 )    
(614,354 )    

—  

—  
—  

—  

—  
—  
—  

(250,157 )    
(864,511 )    

—  

—  
—  

—  
—  
—  
—  

(113,724 )    
(978,235 )   $

—  
20,222  
(13 )
(65,578 )
131,507  

966  

—  
1,769  

96,721  

4,447  
25,482  
48  
(250,157 )
10,783  

877  

—  
2,151  

18,159  
2,785  
34,101  
12  
(113,724 )

(44,856 )

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

F-6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
SERES THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)

Cash flows from operating activities:

Net loss
Adjustments to reconcile net loss to net cash provided by (used in) operating 
activities:

Stock-based compensation expense
Depreciation and amortization expense
Non-cash operating lease cost
Amortization of premiums on investments
Amortization of debt issuance costs
Loss on extinguishment of debt
Change in fair value of warrant liabilities
Collaboration (profit) loss sharing - related party
Changes in operating assets and liabilities:
Prepaid expenses and other current and non-current assets
Collaboration receivable - related party
Inventories
Accounts receivable
Deferred income - related party
Deferred revenue - related party
Accounts payable
Operating lease liabilities
Accrued expenses and other current and long-term liabilities (3)

Net cash (used in) provided by operating activities

Cash flows from investing activities:
Purchases of property and equipment
Purchases of investments
Sales and maturities of investments

Net cash provided by investing activities

Cash flows from financing activities:

Proceeds from issuance of common stock, net of issuance costs
Proceeds from at the market equity offering, net of issuance costs
Proceeds from exercise of stock options
Issuance of common stock under ESPP
Proceeds from issuance of debt, net of issuance costs
Repayment of notes payable

Net cash provided by financing activities

Net (decrease) increase in cash, cash equivalents and restricted cash
Effect of exchange rate changes on cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of year

Cash, cash equivalents and restricted cash at end of year
Supplemental disclosure of cash flow information:

Cash paid for interest

Supplemental disclosure of non-cash investing and financing
   activities:

Property and equipment purchases included in accounts payable and
   accrued expenses
Lease liability arising from obtaining right-of-use assets
Prepaid rent reclassified to right-of-use assets
Recognition of warrant liabilities
Warrants issued related to Term Loan and recorded as debt discount (Note 9)

Year Ended December 31,
2022  

2023  

2021  

  $

(113,724 )   $

(250,157 )   $

(65,578 )

34,101    
6,243    
8,871    
(236 )  
1,139    
1,625    
(1,554 )  
5,158    

(29,124 )  
(8,674 )  
(29,647 )  
—    
7,730    
(1,325 )  
(11,578 )  
(2,197 )  
15,838    
(117,354 )  

(7,975 )  
(4,426 )  
22,983    
10,582    

—    
18,159    
877    
2,151    
103,378    
(52,860 )  
71,705    
(35,067 )  
2    
171,215    
136,150     $

25,482    
6,629    
5,224    
688    
705    
—    
—    

1,004  

(12,599 )

—    
—    
—  
—    

(7,128 )
2,203  
(4,203 )
3,336  
(228,816 )  

(9,821 )  
(48,221 )  
140,470    
82,428    

96,721    
4,447    
966    
1,769    
27,606    
(1,907 )  
129,602    
(16,786 )  
(1 )  
188,002    
171,215     $

20,222  
5,947  
3,275  
498  
2,526  
—  
—  
(1,732 )

(12,337 )
—  
—  
9,387  
—  
(4,357 )
9,362  
(3,550 )
43,025  
6,688  

(9,566 )
(95,971 )
169,625  
64,088  

—  
—  
1,299  
827  
—  
(948 )
1,178  
71,954  
(1 )
116,049  
188,002  

12,547     $

4,926     $

2,446  

16     $
3,046     $
4,634     $
2,100     $
2,785     $

2,276     $
91,412     $
6,822     $
—     $
—     $

874  
12,442  
—  
—  
—  

  $

  $

  $
  $
  $
  $
  $

[3] Includes related party amounts of $(6,717), $3,087, and $31,683 at December 31, 2023, 2022, and 2021, respectively (see Note 18)

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

F-7

 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
   
 
 
 
 
   
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
     
   
 
   
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
 
 
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
   
 
     
     
   
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

1.

Nature of the Business and Basis of Presentation

Seres Therapeutics, Inc. (the “Company”) was incorporated under the laws of the State of Delaware in October 2010 under the name Newco LS21, 
Inc. In October 2011, the Company changed its name to Seres Health, Inc., and in May 2015, the Company changed its name to Seres Therapeutics, Inc. 
The Company is a commercial-stage microbiome therapeutics company focused on the development and commercialization of a novel class of biological 
drugs, which are designed to treat disease by modulating the microbiome to restore health by repairing the function of a disrupted microbiome to a non-
disease state.  

The  Company’s  product,  VOWST  (fecal  microbiota  spores,  live  brkp),  formerly  called  SER-109,  was  approved  by  the  U.S.  Food  and  Drug 
Administration  (“FDA”)  on  April  26,  2023  and  is  the  first  and  only  orally  administered  microbiome  therapeutic.  VOWST  is  indicated  to  prevent  the 
recurrence of Clostridioides difficile infection (“CDI”) in patients 18 or older following antibacterial treatment for recurrent CDI. The Company launched 
VOWST in the United States with its collaborator, Nestlé Health Science (“Nestlé”), in June 2023. 

Building upon VOWST, the Company is progressing the Phase 1b clinical trial of SER-155, a microbiome therapeutic candidate consisting of a 16-
strain  consortium  of  cultivated  bacteria  designed  to  prevent  enteric-derived  infections  and  resulting  bloodstream  infections,  as  well  as  induce  immune 
tolerance  responses  to  reduce  the  incidence  of  graft-versus-host  disease  ("GvHD”)  in  patients  undergoing  allogeneic  hematopoietic  stem  cell 
transplantation  (“allo-HSCT”).  Gastrointestinal  microbiome  data  from  the  first  100  days  of  SER-155  Phase  1b  open-label  study  cohort  1  showed  the 
successful  engraftment  of  SER-155  bacterial  strains,  and  a  substantial  reduction  in  the  cumulative  incidence  of  pathogen  domination  as  compared  to  a 
reference cohort of patients, a biomarker associated with the risk of serious enteric infections and resulting bloodstream infections, as well as GvHD. The 
tolerability  profile  observed  was  favorable,  with  no  serious  adverse  events  attributed  to  SER-155  administration.  Enrollment  in  the  placebo-controlled 
cohort 2 portion of the study is ongoing, and the cohort 2 data readout is anticipated in the third quarter of 2024.

The  Company  has  built  and  deploys  a  reverse  translational  platform  and  knowledge  base  for  the  discovery  and  development  of  microbiome 
therapeutics,  and  maintains  extensive  proprietary  know-how  that  may  be  used  to  support  future  research  and  development  efforts.  This  platform 
incorporates high-resolution analysis of human clinical data to identify microbiome biomarkers associated with disease and non-disease states; preclinical 
screening  using  human  cell-based  assays  and  in  vitro/ex  vivo  and  in  vivo  disease  models  customized  for  microbiome  therapeutics;  and  microbiological 
capabilities  and  a  strain  library  that  spans  broad  biological  and  functional  breadth  to  both  identify  specific  microbes  and  microbial  metabolites  that  are 
associated with disease and to design consortia of bacteria with specific pharmacological properties. In addition, the Company owns a valuable intellectual 
property estate related to the development and manufacture of microbiome therapeutics. 

On  October  29,  2023,  the  Company's  Board  of  Directors  approved  a  restructuring  plan  to  prioritize  the  commercialization  of  VOWST  and  the 
completion  of  the  SER-155  Phase  1b  study,  while  significantly  reducing  costs  and  supporting  longer-term  business  sustainability  (the  "Restructuring 
Plan").    The  Restructuring  Plan  included  (i)  a  reduction  of  the  Company's  workforce  by  approximately  41%  across  the  organization,  resulting  in  the 
elimination of approximately 160 positions; (ii) significantly scaling back all non-partnered research and development activities other than the completion 
of the SER-155 Phase 1b study; and (iii) reducing general and administrative expenses, including consolidating office space. For additional information on 
the Restructuring Plan, see Note 13, Restructuring.   

The Company is subject to risks common to companies in the biotechnology industry including, but not limited to, new technological innovations, 
protection of proprietary technology, dependence on key personnel, compliance with government regulations and the need to obtain additional financing. 
Product candidates currently under development will require significant additional research and development efforts, including extensive preclinical and 
clinical  testing  and  regulatory  approval,  prior  to  commercialization.  The  Company  operates  in  an  environment  of  rapid  change  in  technology  and 
substantial competition from pharmaceutical and biotechnology companies. In addition, the Company is dependent upon the services of its employees and 
consultants. 

The accompanying consolidated financial statements have been prepared on a basis that assumes that the Company will continue as a going concern 
and that contemplates the realization of assets and satisfaction of liabilities and commitments in the normal course of business. As of December 31, 2023, 
the Company had an accumulated deficit of $978,235 and cash and cash equivalents of $127,965. 

The Company's primary focus in recent months has been and will continue to be supporting commercialization, including the manufacture of 

VOWST, and the completion of the SER-155 Phase 1b study, which requires capital and resources. Other than VOWST, the Company’s product candidates 
are in development, and will require significant additional research and development efforts, including extensive preclinical and clinical testing and 
regulatory approval, prior to potential commercialization. There can be no assurance that the Company’s research and development will be successfully 
completed, that adequate protection for the Company’s intellectual property will be obtained, or maintained, that any product candidate developed will 
obtain necessary government regulatory approval, or that any approved product will be commercially viable. Even if the Company’s product development 
efforts are successful, it is uncertain when, if ever, the Company will generate significant revenue from product sales.

 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Primarily as a result of the increased and costly efforts to commercialize VOWST and to continue the research and development efforts for other 
product candidates and preclinical programs, for the year ended December 31, 2023, the Company incurred a net loss of $113,724, and had net operating 
cash outflows of $117,354. The Company expects that its operating losses and negative cash flows will continue for the foreseeable future. Based on the 
Company's currently available cash resources, current and forecasted level of operations, and forecasted cash flows for the 12-month period subsequent to 
the  date  of  issuance  of  these  consolidated  financial  statements,  the  Company  will  require  additional  funding  to  maintain  commercial  production  of 
VOWST, continue to progress the SER-155 Phase 1b study, and meet its operational obligations as they come due. These factors raise substantial doubt 
about the Company's ability to continue as a going concern. 

The Company’s ability to continue as a going concern is dependent upon its ability to obtain the necessary financing to meet its obligations and 
repay its liabilities arising from normal business operations when they come due, and to generate profitable operations in the future. Management plans to 
provide for the Company’s capital requirements through financing or other transactions, including drawing the Tranche B Term Loan pursuant to the 
Oaktree Credit Agreement (see Note 9, Notes Payable), which is expected to become available to the Company based on VOWST net sales forecasts 
assuming continued quarter-over-quarter net sales growth, and selling shares under the Company's at the market equity offering. There can be no assurance 
that the Company will generate significant profit from the transfer of VOWST to Nestlé or its share of collaboration profits resulting from net sales of 
VOWST, or that it will be able to raise additional capital to fund operations with terms acceptable to the Company, or at all. Because certain elements of 
management’s plans to mitigate the conditions that raised substantial doubt about the Company’s ability to continue as a going concern are outside of the 
Company’s control, including the ability to raise capital through an equity or other financing, those elements cannot be considered probable according to 
Accounting Standards Codification (“ASC”) 205-40, Going Concern ("ASC 205-40"), and therefore cannot be considered in the evaluation of mitigating 
factors. As a result, management has concluded that substantial doubt exists about the Company’s ability to continue as a going concern for 12 months 
from the date these consolidated financial statements are issued.

The  accompanying  financial  statements  have  been  prepared  in  conformity  with  accounting  principles  generally  accepted  in  the  United  States  of 
America  (“GAAP”)  and  include  the  accounts  of  the  Company  and  its  wholly  owned  subsidiaries  after  elimination  of  all  intercompany  accounts  and 
transactions.

2.

Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported 
amounts  of  assets  and  liabilities,  the  disclosure  of  contingent  assets  and  liabilities  at  the  date  of  the  consolidated  financial  statements  and  the  reported 
amounts of revenue and expenses during the reporting periods. In these consolidated financial statements, the Company uses estimates and assumptions 
related  to  revenue  recognition  and  the  accrual  of  research  and  development  expenses.  Estimates  are  periodically  reviewed  in  light  of  changes  in 
circumstances, facts and experience. Actual results could differ from the Company’s estimates.

Cash Equivalents

The  Company  considers  all  short-term,  highly  liquid  investments  with  original  maturities  of  90  days  or  less  at  acquisition  date  to  be  cash 
equivalents. Cash equivalents, which consist of money market accounts, commercial paper and corporate bonds purchased with original maturities of less 
than 90 days from the date of purchase, are stated at fair value.

Investments

The  Company  classifies  all  of  its  marketable  debt  securities  as  available-for-sale  securities.  Accordingly,  these  marketable  debt  securities  are 
recorded  at  fair  value  and  unrealized  gains  and  losses  are  reported  as  a  separate  component  of  accumulated  other  comprehensive  loss  in  stockholders’ 
equity (deficit), unless the Company has determined that the security has experienced a credit loss, the Company expects to sell the security prior to the 
recovery of its unrealized losses, or it is more likely than not that the Company will be required to sell the security prior to the recovery of its amortized 
cost basis. When determining whether a credit loss exists, the Company considers several factors, including the estimated present value of expected cash 
flows from the security, whether the Company has the intent to sell the security or whether it is more likely than not that the Company will be required to 
sell the security prior to recovery of its amortized cost basis. If the Company has an intent to sell, or if it is more likely than not that the Company will be 
required to sell a debt security in an unrealized loss position before recovery of its amortized cost basis, the Company will write down the security to its fair 
value and record the corresponding charge to the consolidated statement of operations and comprehensive loss. 

F-9

 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

The cost of securities sold is determined on a specific identification basis, and realized gains and losses are included in other income (expense) within the 
consolidated statement of operations and comprehensive loss. No credit losses were recorded during the years ended December 31, 2023, 2022, and 2021.

The Company classifies its available-for-sale marketable debt securities as current assets on the consolidated balance sheet if they mature within one 
year from the balance sheet date.  Any available-for-sale marketable debt securities with maturities greater than one year from the balance sheet date are 
classified as long-term assets on the consolidated balance sheet. 

Restricted Investments

The Company held investments of $1,401 as of December 31, 2023 and 2022, in a separate restricted bank account as a security deposit for the lease 
of  the  Company’s  headquarters  in  Cambridge,  Massachusetts.  The  Company  has  classified  these  deposits  as  long-term  restricted  investments  on  its 
consolidated balance sheet.

Restricted Cash

The  Company  held  restricted  cash  of  $8,185  as  of  December  31,  2023  and  2022,  respectively,  which  represents  cash  held  for  the  benefit  of  the 
landlord for the Company's other leases. The Company has classified the restricted cash as long-term on its consolidated balance sheet as the underlying 
leases are greater than 1 year.

Cash, cash equivalents and restricted cash were comprised of the following (in thousands):

Cash and cash equivalents
Restricted cash, non-current

Total cash, cash equivalents and restricted cash

Concentration of Credit Risk

December 31,

2023

2022

  $

  $

127,965  
8,185  
136,150  

  $

  $

163,030  
8,185  
171,215  

Financial  instruments  that  potentially  expose  the  Company  to  concentrations  of  credit  risk  consist  primarily  of  cash,  cash  equivalents  and 
investments. The Company has all cash, cash equivalents and investments balances at accredited financial institutions, in amounts that exceed federally 
insured limits. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking 
relationships.

Fair Value Measurements

Certain assets and liabilities are carried at fair value in accordance with GAAP. Fair value is defined as the exchange price that would be received 
for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction 
between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and 
minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three 
levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:

•

•

•

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted 
prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by 
observable market data.

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the 
assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

The Company’s cash equivalents and investments are carried at fair value, determined according to the fair value hierarchy described above. The 
Company’s  investments  in  certificates  of  deposit  are  carried  at  amortized  cost,  which  approximates  fair  value.  The  carrying  values  of  the  Company’s 
prepaid expenses and other current and non-current assets, accounts payable and accrued expenses approximate their respective fair values due to the short-
term nature of these assets and liabilities. The carrying value of the Company’s long-term debt approximates its fair value (a level 2 measurement) at each 
balance sheet date due to its variable interest rate, which 

F-10

 
 
 
 
 
 
 
 
 
 
 
 
   
   
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

approximates a market interest rate. The warrant liabilities associated with the Company's credit facility with Oaktree for which there is no current market 
and the determination of fair value requires significant estimation are classified as Level 3 financial liabilities. 

Inventories

Inventories are stated at the lower of cost or estimated net realizable value with cost based on the first-in first-out method. Inventory that can be used 

in either the production of clinical or commercial products is expensed as research and development costs when identified for use in clinical trials. 

Prior to the regulatory approval of its product candidates, the Company incurs expenses for the manufacture of drug product supplies to support 

clinical development that could potentially be available to support the commercial launch of those drugs. Until the date at which regulatory approval has 
been received or is otherwise considered probable, the Company records all such costs as research and development expenses.

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is recognized using the straight-line method over the

useful life of the asset, which are as follows:

Laboratory equipment
Computer equipment, furniture and office equipment

Leasehold improvements

Estimated Useful Life (In 
Years)
5
3
Lesser of useful life
or lease term

Expenditures for repairs and maintenance of assets are charged to expense as incurred. Upon retirement or sale, the cost and related accumulated 

depreciation of assets disposed of are removed from the accounts and any resulting gain or loss is included in loss from operations.

Impairment of Long-Lived Assets

Long-lived assets consist of property and equipment and right-of-use assets associated with our lease agreements. All of the Company's long-lived 
assets are to be held and used and have definitive lives and accordingly are tested for recoverability whenever events or changes in business circumstances 
indicate  that  the  carrying  amount  of  the  assets  may  not  be  fully  recoverable.  Factors  that  the  Company  considers  in  deciding  when  to  perform  an 
impairment review include significant underperformance of the business in relation to expectations, significant negative industry or economic trends and 
significant changes or planned changes in the use of the assets. If an impairment review is performed to evaluate a long-lived asset for recoverability, the 
Company compares forecasts of undiscounted cash flows expected to result from the use and eventual disposition of the long-lived asset or asset group to 
its carrying value. An impairment loss would be recognized when estimated undiscounted future cash flows expected to result from the use of an asset or 
asset group are less than its carrying amount. The impairment loss would be based on the excess of the carrying value of the impaired asset over its fair 
value, determined based on discounted cash flows. To date, the Company has not recorded any impairment losses on long-lived assets.

Research and Development Costs

Research  and  development  costs  are  expensed  as  incurred.  Research  and  development  expenses  include  salaries,  stock-based  compensation  and 
benefits of employees, third-party license fees and other operational costs related to the Company’s research and development activities, including allocated 
facility-related expenses and external costs of outside vendors engaged to conduct both preclinical studies and clinical trials.

Research Contract Costs and Accruals

The Company has entered into various research and development contracts with research institutions and other companies. These agreements are 
generally cancelable, and related payments are recorded as research and development expenses as incurred. The Company records accruals for estimated 
ongoing research costs based on reporting provided by third parties, typically contract research organizations. When evaluating the adequacy of the accrued 
liabilities, the Company analyzes progress of the studies, including the 

F-11

 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

phase  or  completion  of  events,  invoices  received  and  contracted  costs.  Significant  judgments  and  estimates  are  made  in  determining  the  accrued  and 
prepaid balances at the end of any reporting period. Actual results could differ from the Company’s estimates. The Company’s historical accrual estimates 
have not been materially different from the actual costs.

Patent Costs

All patent-related costs incurred in connection with filing and prosecuting patent applications are expensed as incurred due to the uncertainty about 

the recovery of the expenditure. Amounts incurred are classified as general and administrative expenses.

Accounting for Stock-Based Compensation

The Company measures all stock options and other stock-based awards granted to employees, non-employees, and directors based on the fair value 
on the date of the grant and recognizes compensation expense of those awards over the requisite service period, which is generally the vesting period of the 
respective award. Generally, the Company issues stock options, restricted stock units and restricted stock awards with only service-based vesting conditions 
and records the expense for these awards using the straight-line method. For stock options or restricted stock units issued with performance-based vesting 
conditions, the stock compensation expense related to these awards is recognized based on the grant date fair value when achievement of the performance 
condition is deemed probable.

The Company classifies stock-based compensation expense in its consolidated statement of operations and comprehensive loss in the same manner 

in which the award recipient’s payroll costs are classified or in which the award recipients’ service payments are classified.

The  Company  accounts  for  forfeitures  of  stock-based  awards  as  they  occur  rather  than  applying  an  estimated  forfeiture  rate  to  stock-based 

compensation expense. 

The fair value of each stock option grant is estimated on the date of grant using the Black- Scholes option-pricing model. The Company estimates its 
expected  common  stock  volatility  based  on  its  historical  common  stock  volatility  for  the  same  time  period.  The  Company  uses  the  simplified  method 
prescribed by Securities and Exchange Commission Staff Accounting Bulletin No. 107, Share-Based Payment, to calculate the expected term of options 
granted to employees, non-employees and directors. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the 
time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is based on the fact that the 
Company has never paid cash dividends and does not expect to pay any cash dividends in the foreseeable future. 

Revenue Recognition

The Company recognizes revenue in accordance with the guidance under ASC 606, Revenue from Contracts with Customers ("ASC 606"). ASC 606 
applies  to  all  contracts  with  customers,  except  those  contracts  that  are  within  the  scope  of  other  guidance,  such  as  leases,  insurance,  and  financial 
instruments.  The  Company  enters  into  agreements  that  are  within  the  scope  of  ASC  606,  under  which  the  Company  licenses  certain  of  the  Company’s 
product  candidates  and  performs  research  and  development  services  in  connection  with  such  arrangements.  The  terms  of  these  arrangements  typically 
include payment of one or more of the following: nonrefundable up-front fees, reimbursement of research and development costs, development, clinical, 
regulatory and commercial sales milestone payments, and royalties on net sales of licensed products.  Under ASC 606, an entity recognizes revenue when 
its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for 
those goods or services. When  determining  the  timing  and  extent  of  revenue  recognition  for  arrangements  that  the  Company  determines  are  within  the 
scope of ASC 606, the Company performs the following five steps: 

a.

b.

c.

d.

e.

identify the contract(s) with a customer; 

identify the performance obligations in the contract; 

determine the transaction price; 

allocate the transaction price to the performance obligations in the contract; and 

recognize revenue when (or as) the entity satisfies a performance obligation. 

The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration to which it is entitled in 

exchange for the goods or services transferred to the customer. 

F-12

 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised 
within the contract to determine whether each promised good or service is a performance obligation. The promised goods or services in the Company’s 
arrangements typically consist of a license to the Company’s intellectual property and/or research and development services. The Company may provide 
options to additional items in such arrangements, which are accounted for as separate contracts when the customer elects to exercise such options, unless 
the  option  provides  a  material  right  to  the  customer.    Performance  obligations  are  promises  in  a  contract  to  transfer  a  distinct  good  or  service  to  the 
customer that (i) the customer can benefit from on its own or together with other readily available resources, and (ii) is separately identifiable from other 
promises in the contract. Goods or services that are not individually distinct performance obligations are combined with other promised goods or services 
until such combined group of promises meet the requirements of a performance obligation. 

The Company determines the transaction price based on the amount of consideration the Company expects to receive for transferring the promised 
goods  or  services  in  the  contract.  Consideration  may  be  fixed,  variable,  or  a  combination  of  both.  At  contract  inception  for  arrangements  that  include 
variable consideration, the Company estimates the probability and extent of consideration it expects to receive under the contract utilizing either the most 
likely  amount  method  or  expected  amount  method,  whichever  best  estimates  the  amount  expected  to  be  received.  The  Company  then  considers  any 
constraints on the variable consideration and includes in the transaction price variable consideration to the extent it is deemed probable that a significant 
reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently 
resolved.  

The Company then allocates the transaction price to each performance obligation based on the relative standalone selling price and recognizes as 
revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) control is transferred to the customer and 
the performance obligation is satisfied. For performance obligations which consist of licenses and other promises, the Company utilizes judgment to assess 
the nature of the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time 
and, if over time, the appropriate method of measuring progress. The Company evaluates the measure of progress each reporting period and, if necessary, 
adjusts the measure of performance and related revenue recognition.

The Company records amounts as accounts receivable when the right to consideration is deemed unconditional. When consideration is received, or 
such consideration is unconditionally due, from a customer prior to transferring goods or services to the customer under the terms of a contract, a contract 
liability is recorded for deferred revenue.  

The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is that the period 
between payment by the customer and the transfer of the promised goods or services to the customer will be one year or less. Incremental costs of obtaining 
a contract are expensed as and when incurred if the expected period over which the Company would have amortized the asset is one year or less, or the 
amount is immaterial.

Collaboration Revenue

Arrangements  with  collaborators  may  include  licenses  to  intellectual  property,  research  and  development  services,  manufacturing  services  for 
clinical and commercial supply, and participation on joint steering committees. The Company evaluates the promised goods or services to determine which 
promises, or group of promises, represent performance obligations. In contemplation of whether a promised good or service meets the criteria required of a 
performance  obligation,  the  Company  considers  the  stage  of  development  of  the  underlying  intellectual  property,  the  capabilities  and  expertise  of  the 
customer relative to the underlying intellectual property, and whether the promised goods or services are integral to or dependent on other promises in the 
contract. When accounting for an arrangement that contains multiple performance obligations, the Company must develop judgmental assumptions, which 
may include market conditions, reimbursement rates for personnel costs, development timelines and probabilities of regulatory success to determine the 
stand-alone selling price for each performance obligation identified in the contract.  

When  the  Company  concludes  that  a  contract  should  be  accounted  for  as  a  combined  performance  obligation  and  recognized  over  time,  the 
Company must then determine the period over which revenue should be recognized and the method by which to measure revenue. The Company generally 
recognizes revenue using a cost-based input method.

Licenses of intellectual property

If a license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, 

the Company recognizes revenue allocated to the license when the license is transferred to the customer and the 

F-13

 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

customer is able to use and benefit from the license.  For licenses that are bundled with other promises, the Company utilizes judgment to assess the nature 
of the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time and, if over 
time,  the  appropriate  method  of  measuring  progress  for  purposes  of  recognizing  revenue  associated  with  the  bundled  performance  obligation.    The 
Company evaluates the measure of progress each reporting period and, if necessary, adjusts the measure of progress and related revenue recognition.

Milestone Payments

At  the  inception  of  each  arrangement  that  includes  developmental  and  regulatory  milestone  payments,  the  Company  evaluates  whether  the 
achievement of each milestone specifically relates to the Company’s efforts to satisfy a performance obligation or transfer a distinct good or service within 
a performance obligation. If the achievement of a milestone is considered a direct result of the Company’s efforts to satisfy a performance obligation or 
transfer a distinct good or service and the receipt of the payment is based upon the achievement of the milestone, the associated milestone value is allocated 
to that distinct good or service, otherwise it will be allocated to all performance obligations of the arrangement based on the initial allocation. 

The Company evaluates each milestone to determine when and how much of the milestone to include in the transaction price.  The Company first 
estimates the amount of the milestone payment that the Company could receive using either the expected value or the most likely amount approach. The 
Company primarily uses the most likely amount approach as that approach is generally most predictive for milestone payments with a binary outcome. 
Then, the Company considers whether any portion of that estimated amount is subject to the variable consideration constraint (that is, whether it is probable 
that  a  significant  reversal  of  cumulative  revenue  would  not  occur  upon  resolution  of  the  uncertainty).  The  Company  updates  the  estimate  of  variable 
consideration included in the transaction price at each reporting date which includes updating the assessment of the likely amount of consideration and the 
application of the constraint to reflect current facts and circumstances. 

Royalties

For arrangements that include sales-based royalties, including milestone payments based on the level of sales, and the license is deemed to be the 
predominant  item  to  which  the  royalties  relate,  the  Company  will  recognize  revenue  at  the  later  of  (i)  when  the  related  sales  occur,  or  (ii)  when  the 
performance  obligation  to  which  some  or  all  of  the  royalty  has  been  allocated  has  been  satisfied  (or  partially  satisfied).  To  date,  the  Company  has  not 
recognized any revenue related to sales-based royalties or milestone payments based on the level of sales.

Manufacturing supply services

For  arrangements  that  include  a  promise  of  supply  of  clinical  or  commercial  product,  the  Company  determines  if  the  supply  is  a  promise  in  the 
contract or a future obligation at the customer’s option. If determined to be a promise at inception of the contract, the Company evaluates the promise to 
determine whether it is a separate performance obligation or a component of a bundled performance obligation. If determined to be an option, the Company 
determines if the option provides a material right to the customer and if so, accounts for the option as a separate performance obligation. If determined to be 
an option but not a material right, the Company accounts for the option as a separate contract when the customer elects to exercise the option.

Grant Revenue

The  Company  generates  revenue  from  government  contracts  that  reimburse  the  Company  for  certain  allowable  costs  for  funded  projects.  For 
contracts with government agencies, when the Company has concluded that it is the principal in conducting the research and development expenses, and 
where  the  funding  arrangement  is  considered  central  to  the  Company’s  ongoing  operations,  the  Company  classifies  the  recognized  funding  received  as 
revenue. 

The Company has concluded to recognize funding received as revenue, rather than as a reduction of research and development expenses, because 
the Company is the principal in conducting the research and development activities and these contracts are central to its ongoing operations. Revenue is 
recognized as the qualifying expenses related to the contracts are incurred. Revenue recognized upon incurring qualifying expenses in advance of receipt of 
funding  is  recorded  in  the  Company’s  consolidated  balance  sheet  as  accounts  receivable.  The  related  costs  incurred  by  the  Company  are  included  in 
research and development expense in the Company’s consolidated statements of operations and comprehensive loss. 

F-14

 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Collaboration Profit and Loss

The Company analyzes its collaboration arrangements to assess whether they are within the scope of ASC 808, Collaborative Arrangements ("ASC 
808"), which includes determining whether such arrangements involve joint operating activities performed by parties that are both active participants in the 
activities and exposed to significant risks and rewards dependent on the commercial success of such activities. This assessment is performed throughout the 
life of the arrangement based on changes in the responsibilities of all parties in the arrangement. For collaboration arrangements within the scope of ASC 
808 that contain multiple elements, the Company first determines which elements of the collaboration are deemed to be within the scope of ASC 808 and 
those that are more reflective of a vendor-customer relationship and therefore within the scope of ASC 606. For those elements of the arrangement that are 
accounted for pursuant to ASC 606, the Company applies the five-step model prescribed in ASC 606, as described above. For elements of collaboration 
arrangements that are accounted for pursuant to ASC 808, an appropriate recognition method is determined and applied consistently, generally by analogy 
to ASC 606. The Company records its share of the profits or losses from the sales of VOWST on a net basis, as collaboration (profit) loss sharing - related 
party because Nestlé and the Company are both active participants in commercialization activities and are exposed to significant risks and rewards that are 
dependent on the commercial success of the activities in the arrangement. The collaboration (profit) loss sharing - related party line item also includes the 
Company's  profit  on  the  transfer  of  VOWST  inventory  to  Nestlé,  which  represents  the  excess  of  the  supply  price  paid  by  Nestlé  over  our  cost  to 
manufacture VOWST. 

Income Taxes

The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for 
the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Deferred 
taxes are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect in the 
years in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The 
Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the 
weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is 
established through a charge to income tax expense.

The Company applies ASC 740-10, Accounting for Uncertain Tax Positions. The Company accounts for uncertainty in income taxes recognized in 
the financial statements by applying a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to 
determine the likelihood that it will be sustained upon external examination by the taxing authorities. If the tax position is deemed more-likely-than-not to 
be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that 
may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. The provision for income taxes
includes  the  effects  of  any  resulting  tax  reserves,  or  unrecognized  tax  benefits,  that  are  considered  appropriate  as  well  as  the  related  net  interest  and 
penalties.

Segment Data

The  Company  manages  its  operations  as  a  single  segment  for  the  purposes  of  assessing  performance  and  making  operating  decisions.  The 
Company’s  singular  focus  is  on  developing  microbiome  therapeutics  to  treat  the  modulation  of  the  colonic  microbiome.  Revenue  to  date  has  been 
generated solely through the Company's agreements with its collaborators, all of which has been earned in the United States. All tangible assets are held in 
the United States.

Comprehensive Loss

Comprehensive loss includes net loss as well as other changes in stockholders’ equity (deficit) that result from transactions and economic events 
other than those with stockholders. For the years ended December 31, 2023, 2022 and 2021, other comprehensive income (loss) consisted of changes in 
unrealized gains (losses) from available-for-sale investments and a currency translation adjustment.

Net Loss per Share

Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per share 
is computed using the sum of the weighted average number of common shares outstanding during the period and, if dilutive, the weighted average number 
of potential shares of common stock, including the assumed exercise of stock options and unvested restricted stock. The Company applies the two-class 
method to calculate its basic and diluted net loss per share attributable to 

F-15

 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

common stockholders. The two-class method is an earnings allocation formula that treats a participating security as having rights to earnings that otherwise 
would  have  been  available  to  common  stockholders.  However,  the  two-class  method  does  not  impact  the  net  loss  per  share  of  common  stock  as  the 
Company was in a net loss position for each of the periods presented.

The  Company’s  restricted  stock  awards  entitle  the  holder  of  such  awards  to  dividends  declared  or  paid  by  the  board  of  directors,  regardless  of 
whether such awards are unvested, as if such shares were outstanding common shares at the time of the dividend. However, the unvested restricted stock 
awards  are  not  entitled  to  share  in  the  residual  net  assets  (deficit)  of  the  Company.  Accordingly,  in  periods  in  which  the  Company  reports  a  net  loss 
attributable to common stockholders, diluted net loss per share attributable to common stockholders is the same as basic net loss per share attributable to 
common stockholders, since dilutive common shares are not assumed to have been issued if their effect is anti-dilutive.

Leases

In accordance with ASC 842, Leases, the Company determines if an arrangement is or contains a lease at inception. A contract is or contains a lease 
if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company classifies leases at 
the lease commencement date as operating or finance leases and records a right-of-use asset and a lease liability on the consolidated balance sheet for all 
leases  with  an  initial  lease  term  of  greater  than  12  months.  Leases  with  an  initial  term  of  12  months  or  less  are  not  recorded  on  the  balance  sheet,  but 
payments are recognized as expense on a straight-line basis over the lease term. The Company has elected not to record a right-of-use asset or lease liability 
for leases with terms of 12 months or less. 

A lease qualifies as a finance lease if any of the following criteria are met at the inception of the lease: (i) there is a transfer of ownership of the leased asset 
to the Company by the end of the lease term, (ii) the Company holds an option to purchase the leased asset that it is reasonably certain to exercise, (iii) the 
lease term is for a major part of the remaining economic life of the leased asset, (iv) the present value of the sum of lease payments equals or exceeds 
substantially all of the fair value of the leased asset, or (v) the nature of the leased asset is specialized to the point that it is expected to provide the lessor no 
alternative use at the end of the lease term. 

The Company enters into contracts that contain both lease and non-lease components. Non-lease components may include maintenance, utilities, and other 
operating costs. The Company combines the lease and non-lease components of fixed costs in its lease arrangements as a single lease component. Variable 
costs, such as utilities or maintenance costs, are not included in the measurement of right-of-use assets and lease liabilities, but rather are expensed when 
the event determining the amount of variable consideration to be paid occurs.

Finance and operating lease assets and liabilities are recognized at the lease commencement date based on the present value of the lease payments over the 
lease term using the discount rate implicit in the lease. If the rate implicit is not readily determinable, the Company utilizes an estimate of its incremental 
borrowing rate based upon the available information at the lease commencement date. Operating lease assets are further adjusted for prepaid or accrued 
lease payments. Operating lease payments are expensed using the straight-line method as an operating expense over the lease term. The Company’s lease 
terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Finance lease assets are 
amortized  to  depreciation  expense  using  the  straight-line  method  over  the  shorter  of  the  useful  life  of  the  related  asset  or  the  lease  term.  Finance  lease 
payments are bifurcated into (i) a portion that is recorded as imputed interest expense and (ii) a portion that reduces the finance liability associated with the 
lease. 

Right-of-use assets and lease liabilities are reassessed and remeasured when amendments to the terms of the lease agreement require reassessment 
and  remeasurement  of  the  lease  payments  and  other  inputs  to  the  calculation  of  right-of-use  assets  and  lease  liabilities.  The  Company  accounts  for 
remeasurements and modifications to lease liabilities using the present value of remaining lease payments and estimated incremental borrowing rate at the 
date of remeasurement. The adjustment to the lease liability is recognized as a gain or loss in operating expenses, or as an adjustment to the right-of-use 
asset, as appropriate, based on the terms and conditions within the lease that are amended.  

Recently Adopted Accounting Pronouncements

In  June  2016,  the  FASB  issued  Accounting  Standards  Update  (“ASU”)  No.  2016-13,  Financial  Instruments—Credit  Losses  (Topic  326): 

Measurement of Credit Losses on Financial Instruments (‘‘ASU 2016-13’’), which requires the measurement and recognition of 

F-16

 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss 
model.  It  also  eliminates  the  concept  of  other-than-temporary  impairment  and  requires  credit  losses  related  to  available-for-sale  debt  securities  to  be 
recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. These changes may result in earlier 
recognition  of  credit  losses.  In  November  2018,  the  FASB  issued  ASU  No.  2018-19,  Codification Improvements to Topic 326, Financial Instruments—
Credit  Losses,  which  narrowed  the  scope  and  changed  the  effective  date  for  non-public  entities  for  ASU  2016-13.  The  FASB  subsequently  issued 
supplemental guidance within ASU No. 2019-05, Financial Instruments—Credit Losses (Topic 326): Targeted Transition Relief (‘‘ASU 2019-05’’). ASU 
2019-05 provides an option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. The Company 
adopted the new standard using a modified retrospective approach as of January 1, 2022.  The adoption of this standard did not have a material impact on 
the Company's consolidated financial statements. 

Recently Issued Accounting Pronouncements

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,  which 

requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual 
basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment 
disclosures and reconciliation requirements in ASC 280, on an interim and annual basis. ASU 2023-07 is effective for fiscal years beginning after 
December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is 
currently evaluating the impact that the adoption of ASU 2023-07 may have on its consolidated financial statements.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures which requires public 

entities to disclose specific categories in the effective tax rate reconciliation, as well as additional information for reconciling items that exceed a 
quantitative threshold. ASU 2023-09 also requires all entities to disclose income taxes paid disaggregated by federal, state and foreign taxes, and further 
disaggregated for specific jurisdictions that exceed 5% of total income taxes paid, among other expanded disclosures. ASU 2023-09 is effective for fiscal 
years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact that the adoption of ASU 2023-
09 may have on its consolidated financial statements.

3.

Fair Value of Financial Assets and Liabilities

The following tables present the Company’s fair value hierarchy for its assets and liabilities that are measured at fair value on a recurring basis (in 

thousands):

Cash equivalents:

Money market funds
Commercial paper
Government securities

Total assets

Warrant liabilities

Total liabilities

Cash equivalents:

Money market funds
Commercial paper
Government securities

Investments:

Commercial paper
Corporate bonds
Certificate of deposits
Government securities

  $

  $

  $
  $

  $

  $

Fair Value Measurements as of December 31, 2023 Using:

Level 1

Level 2

Level 3

Total

81     $
—    
—    
81  

  $

—     $
—     $

—     $
—      
—      
  $
—  

—     $
—     $

—     $
—      
—      
  $
—  

546     $
546     $

81  
—  
—  
81  

546  
546  

Fair Value Measurements as of December 31, 2022 Using:

Level 1

Level 2

Level 3

Total

47,863     $
—    
—    

—     $
—    
—    
—    

—     $
11,691      
4,966      

2,465     $
2,957      
—      
12,889      
  $
34,968  

—     $
—      
—      

—     $
—      
—      
—      
  $
—  

47,863  
11,691  
4,966  

2,465  
2,957  
—  
12,889  
82,831  

  $

47,863  

  $

F-17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
       
 
 
 
 
 
 
 
 
 
 
   
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
       
 
 
 
 
 
 
 
 
     
     
     
   
 
 
 
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Money  market  funds  are  valued  by  the  Company  based  on  quoted  market  prices,  which  represent  a  Level  1  measurement  within  the  fair  value 
hierarchy.  Commercial  paper,  corporate  bonds,  and  government  securities  are  valued  by  the  Company  using  quoted  prices  in  active  markets  for  similar 
securities, which represent a Level 2 measurement within the fair value hierarchy. 

As of December 31, 2023 and 2022 the Company held a restricted investment of $1,401, which represents a certificate of deposit that is classified as 

Level 2 in the fair value hierarchy. 

Level 3 financial liabilities consist of the warrant liabilities for which there is no current market such that the determination of fair value requires 
significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period 
based on changes in estimates or assumptions and recorded through other income (expense). The Company uses a Monte-Carlo simulation model which 
includes the Black-Scholes option pricing model to value the Level 3 warrant liabilities at inception and on each subsequent reporting date. This model 
incorporates transaction details such as the Company’s stock price, contractual terms of the underlying warrants, maturity, risk free rates, volatility, as well 
as  the  term  to  achievement  of  estimated  sales  targets.  The  unobservable  inputs  for  all  of  the  Level  3  warrant  liabilities  are  volatility  and  the  term  to 
achievement of estimated sales targets. The Company utilizes its historical and implied volatility, using its closing common stock prices and market data, to 
reflect  future  volatility  over  the  expected  term  of  the  warrants.  The  Company  estimates  the  time  to  achievement  of  sales  targets  of  VOWST  using 
information and forecasts generated by the Company in consideration of the terms of the 2021 License Agreement.

On the Closing Date (as defined in Note 9, Notes Payable) and as of December 31, 2023, the Level 3 inputs to the warrant liabilities are as follows: 

Volatility
Term (in years)

Closing Date

December 31, 
2023

83.0 %   
1.7      

101.0 %
1.3  

A reconciliation of the beginning and ending balances for the year ended December 31, 2023 for liabilities measured at fair value on a recurring 

basis using significant unobservable inputs (Level 3) is as follows (in thousands):

Balance as of December 31, 2022

Issuance of warrants
Adjustment to fair value

Balance as of December 31, 2023

Warrant Liabilities

  $

—  
2,100  
(1,554 )
546  

There were no assets or liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the year 

ended December 31, 2022. There were no transfers between Level 1, Level 2, or Level 3 during the years ended December 31, 2023 and 2022.

4.

Investments

As of December 31, 2023, the Company held restricted investments of $1,401, the cost of which approximates current fair value. The Company 

did not hold any other investments as of December 31, 2023.

Investments by security type consisted of the following at December 31, 2022 (in thousands):

Investments:

Commercial paper
Corporate bonds
Government securities

Amortized
Cost

Gross
Unrealized Gain

Gross
Unrealized Loss

Fair
Value

December 31, 2022

  $

  $

2,465     $
2,958      
12,898      
18,321     $

F-18

—     $
—      
3      
3     $

—     $
(1 )    
(12 )    
(13 )   $

2,465  
2,957  
12,889  
18,311  

 
 
 
 
 
   
 
   
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
     
     
     
   
   
   
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Excluded from the table above at December 31, 2022 are restricted investments of $1,401, as the cost approximates current fair value. Investments 
with original maturities of less than 90 days are included in cash and cash equivalents on the consolidated balance sheets and are not included in the table 
above.  Investments  with  maturities  of  less  than  twelve  months  are  considered  current  assets  and  those  investments  with  maturities  greater  than  twelve 
months are considered non-current assets. As of December 31, 2022, all of the Company's investments were classified as available-for-sale and matured 
within 12 months of the balance sheet date.

5.

Inventories

Capitalized inventories consist of the following at December 31, 2023 (in thousands):

Raw materials
Work in process
Finished goods

Total

  December 31, 2023
  $

    December 31, 2022

4,426     $
25,221      
—      
29,647     $

  $

—  
—  
—  
—  

There were no inventories capitalized as of December 31, 2022, because the Company obtained approval for VOWST from the FDA on April 26, 
2023. Prior to this approval, all costs for the manufacture of product supplies to support clinical development and commercial launch, including pre-launch 
inventory, were expensed as incurred or otherwise accounted for pursuant to the 2021 License Agreement. Pre-launch inventory manufactured prior to the 
FDA approval of VOWST, which was not capitalized into inventory but instead was expensed as research and development in previous periods, will be 
used  in  commercial  production  until  it  is  depleted.  Pre-launch  inventory  expensed  as  research  and  development  totaled  $26,794  for  the  year  ended 
December 31, 2023. 

Inventory amounts written down as a result of excess, obsolescence, or unmarketability and determined not to be recoverable pursuant to the 2021 

License Agreement are expensed in the period in which they are identified. There were no such write-downs during the year ended December 31, 2023.

6.   Property and Equipment, Net

Property and equipment, net consisted of the following:

Laboratory equipment
Computer equipment
Furniture and office equipment
Leasehold improvements
Construction in progress

Less: Accumulated depreciation and amortization

December 31,

2023

2022

29,081     $
4,142      
5,430      
33,549      
1,393      
73,595      
(51,138 )    
22,457     $

24,533  
3,557  
3,491  
32,474  
3,970  
68,025  
(45,040 )
22,985  

  $

  $

Depreciation and amortization expense was $6,243, $6,629 and $5,947 for the years ended December 31, 2023, 2022 and 2021, respectively. During 

the years ended December 31, 2023 and 2022, the Company disposed of certain fully-depreciated assets with a cost basis of $145 and $1,857, respectively.

F-19

 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
   
 
   
   
   
   
 
   
   
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

7.   Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

Clinical and development costs
Manufacturing and quality costs
Payroll and payroll-related costs
Collaboration payable - related party (Note 18)
Facility and other

December 31,

2023

2022

  $

  $

1,404  
31,917  
16,465  
28,053  
2,772  
80,611  

  $

  $

6,717  
—  
14,709  
34,770  
3,644  
59,840  

As of December 31, 2023, the Company accrued a total of $30,049 payable to Bacthera for the substantial completion of the Company's 

dedicated production suite for long-term supply of VOWST, as the milestone was achieved during the year ended December 31, 2023. This amount is 
included in the Manufacturing and quality costs category above. 

Additionally, included within payroll and payroll-related costs is $5,080 of accrued severance related to the Restructuring Plan. See Note 13, 

Restructuring, for further details.

8.   Leases 

The Company leases real estate, primarily laboratory, office and manufacturing space. The Company’s leases have remaining terms ranging from 
approximately one to nine years. Certain leases include one or more options to renew, exercisable at the Company’s sole discretion, with renewal terms that 
can extend the lease from approximately one year to ten years. The Company evaluated the renewal options in its leases to determine if it was reasonably 
certain that the renewal option would be exercised, given the Company’s current business structure, uncertainty of future growth, and the associated impact 
to real estate, the Company concluded that it is not reasonably certain that any renewal options would be exercised. Therefore, the operating lease assets 
and operating lease liabilities only contemplate the initial lease terms. All the Company’s leases qualify as operating leases.

In April 2022, the Company entered into a lease for additional laboratory and office space in Spring House, Pennsylvania, with a lease term of ten 
years and a renewal option, subject to certain conditions, for an additional five-year term. The undiscounted minimum lease payments were $3,029, net of a 
tenant improvement allowance of $1,184, over the original ten-year term. The lease commenced in April 2023. For the year ended December 31, 2023, the 
Company recorded a right-of-use asset of $3,571, which consists of the lease liability of $1,235, and $2,336 of leasehold improvements that revert back to 
the lessor at the termination of the lease.

In December 2022, the Company amended its lease of its former corporate headquarters in Cambridge, Massachusetts (the "Lease Amendment"). 
The Lease Amendment reduced the office space subject to the lease while maintaining the laboratory and manufacturing space and extended the term to 
begin  in  November  2023,  when  the  term  of  the  original  lease  concludes,  and  continue  through  January  2030.  The  Company  accounted  for  the  Lease 
Amendment as a modification to the existing lease and not a new contract separate from the existing contract, and accordingly increased the associated 
lease liability and right-of-use asset by $32,837. Minimum lease payments total $60,022 throughout the term of the Lease Amendment, net of an estimated 
tenant improvement allowance of $1,000.  

The Company has committed to restore the leased space subject to the Lease Amendment to the condition specified in the original lease, and the 
Company updated its estimate of the costs required to fulfill this obligation in accordance with ASC 410, Asset Retirement Obligations, at the effective date 
of the modification. Based on current estimates, the Company recorded an additional asset retirement obligation of $452 in December 2022. 

In June 2023, the Company entered into a lease for a donor collection facility in Irvine, California, with a lease term of approximately six years 

and a renewal option, subject to certain conditions, for an additional five-year term. The undiscounted minimum lease payments are $1,079 over the 
original term. The lease commenced in December 2023. For the year ended December 31, 2023, the Company recorded a right-of-use asset of $1,830, 
which consists of the lease liability of $768, and $1,062 of leasehold improvements that revert back to the lessor at the termination of the lease.

In January 2024, the Company entered into a sublease agreement with an unrelated third party to sublease a portion of its office and laboratory 

space in Cambridge, Massachusetts. The term of the sublease agreement commenced in March 2024 and ends on January 13, 2030. The Company will 
receive lease payments over the sublease term totaling $10,400. The sublessee is obligated to pay all real estate taxes and costs related to the subleased 
premises, including cost of operations, maintenance, repair, replacement and property management.

F-20

 
 
 
 
 
 
 
   
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

The following table summarizes the presentation in the Company’s consolidated balance sheets of its operating leases:

Assets:
Operating lease assets

Liabilities:
Operating lease liabilities
Operating lease liabilities, net of current portion

Total operating lease liabilities

December 31,

2023

2022

  $

109,793  

  $

110,984  

  $

  $

6,677  
105,715  
112,392  

  $

  $

3,601  
107,942  
111,543  

The following table summarizes the effect of lease costs in the Company’s consolidated statement of operations and comprehensive loss:

Operating lease costs

Short-term lease costs

Variable lease costs

Sublease income

Total lease costs

2023

Year Ended December 31,
2022

2021

22,324     $
1,477    
7,229    
—    
31,030     $

8,830     $
1,375    
4,547    
—    
14,752     $

5,170  

1,452  

3,300  
(1,575 )
8,347  

  $

  $

  During  the  years  ended  December  31,  2023,  2022,  and  2021,  the  Company  made  cash  payments  for  operating  leases  of  $15,656,  $7,809  and 

$6,821, respectively.

As of December 31, 2023, future payments of operating lease liabilities are as follows (in thousands):

2024
2025
2026
2027
2028
2029 and thereafter
Total future payments of operating lease liabilities

Less: imputed interest

Present value of operating lease liabilities

As of December 31, 2023  
19,869  
22,062  
22,674  
23,347  
23,580  
65,819  
177,351  
(64,959 )
112,392  

  $

  $

  $

As of December 31, 2023, the weighted average remaining lease term was 7.95 years and the weighted average incremental borrowing rate used to 
determine the operating lease liability was 13%.  As of December 31, 2022, the weighted average remaining lease term was 8.92 years and the weighted 
average incremental borrowing rate used to determine the operating lease liability was 13%.  

9.   Notes Payable

On October 29, 2019 (“Hercules Closing Date”), the Company entered into a Loan and Security Agreement (the “Hercules Loan Agreement”) with 
Hercules Capital, Inc. (“Hercules”) pursuant to which a term loan in an aggregate principal amount of up to $50,000 (the “Original Credit Facility”) was 
available to the Company in three tranches, subject to certain terms and conditions. Effective as of February 24, 2022 (the “Effective Date”), the Company 
entered into an Amendment to the Hercules Loan Agreement (the “Amendment”), with the lenders party thereto (the “Hercules Lenders”), and Hercules in 
its  capacity  as  the  administrative  agent  and  the  collateral  agent  for  the  Hercules  Lenders,  which  amended  the  Original  Credit  Facility.  Pursuant  to  the 
Amendment, a term loan facility in an amount of $100,000 (the “Hercules Credit Facility”) became available to the Company in five tranches, including the 
first tranche of $25,000 previously drawn under the Original Credit Facility, subject to certain terms and conditions.

F-21

 
 
 
 
 
 
 
   
 
 
   
 
   
 
 
   
 
   
 
   
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

The first tranche in an aggregate principal amount of $25,000 was outstanding as of the Effective Date, after taking into account reborrowing by the 
Company on the Effective Date of a previously-repaid principal amount of approximately $2,900. The second tranche in an aggregate principal amount of 
$12,500 and the third tranche in an aggregate principal amount of $12,500 were advanced to the Company and were outstanding as of the Effective Date. 
The fourth and fifth tranches, in an aggregate principal amounts of $25,000 each, were available upon satisfaction of certain conditions, but were not drawn 
before the repayment and extinguishment of the Hercules Credit Facility.

All advances outstanding under the Hercules Credit Facility bore interest at a rate equal to the greater of either (i) the Prime Rate (as reported in The 
Wall Street Journal) plus 6.40%, or (ii) 9.65%. The Company had the option to prepay advances under the Hercules Credit Facility, in whole or in part, at 
any  time  subject  to  a  prepayment  charge,  and  the  Hercules  Loan  Agreement  included  an  end  of  term  charge  of  4.85%  of  the  aggregate  amount  of  the 
advances made under the Original Credit Facility, as well as an additional end of term charge of 1.75% of the aggregate amount of the advances under the 
Hercules Credit Facility (including the first tranche of $25,000), each due as specified in the Amendment.

The Hercules Credit Facility was secured by substantially all of the Company’s assets, other than the Company’s intellectual property. The Company 

agreed to not pledge or secure its intellectual property to others. 

The Company accounted for the Amendment as a modification in accordance with the guidance in ASC 470-50, Debt ("ASC 470"). Amounts paid 
to the lenders were recorded as debt discount and a new effective interest rate was established. Upon issuance, the Hercules Credit Facility was recorded as 
a liability with an initial carrying value of $50,586, net of debt issuance costs. The initial carrying value was accreted to the repayment amount, which 
includes the outstanding principal plus the end of term charge, through interest expense using the effective interest rate method over the term of the debt. 
As of December 31, 2022, the carrying value of the debt was $51,047.

On April 27, 2023 (the “Closing Date”), the Company entered into the Credit Agreement and Guaranty (the “Oaktree Credit Agreement”) among 
the  Company,  the  subsidiary  guarantors  from  time  to  time  party  thereto,  the  lenders  from  time  to  time  party  thereto  (the  “Lenders”),  and  Oaktree  Fund 
Administration, LLC, in its capacity as administrative agent for the Lenders (in such capacity, the “Agent”). The Oaktree Credit Agreement establishes a 
term loan facility of $250,000 (the “Term Loan”) consisting of (i) $80,000 (“Tranche A-1”) and (ii) $30,000 (“Tranche A-2” and collectively, “Tranche A 
Loan”), funded on the Closing Date. The Term Loan also consists of (i) $45,000 (the “Tranche B Loan”) and (iii) $45,000 (the “Tranche C Loan”), each of 
which the Company may borrow subject to certain conditions, and (iv) $50,000 (the “Tranche D Loan”) available in Oaktree’s sole discretion. The Tranche 
B Loan may be drawn by the Company until September 30, 2024, if VOWST net sales for the trailing six consecutive months are at least $35,000 and at 
least 4.5%  greater  in  the  calendar  quarter  prior  to  the  Applicable  Funding  Date  (as  defined  in  the  Oaktree  Credit  Agreement)  over  the  calendar  quarter 
immediately preceding it. The Tranche C Loan may be drawn until September 30, 2025, if VOWST net sales for the trailing 12 consecutive months are at 
least $120,000 and at least 4.5% greater in each of the two calendar quarters prior to the Applicable Funding Date relative, in each case, to the calendar
quarter immediately preceding it. The Term Loan has a maturity date of April 27, 2029 (the “Maturity Date”).

Of the $110,000  Tranche  A  Loan  advanced  by  the  Lenders  at  closing,  approximately  $53,380  repaid  the  Company’s  existing  credit  facility  with 
Hercules. After deducting other transaction expenses and fees, the Company received net proceeds of approximately $50,446. The Company accounted for 
the  repayment  of  the  Hercules  Credit  Facility  as  an  extinguishment  in  accordance  with  the  guidance  in  ASC  470-50,  and  recognized  a  loss  on 
extinguishment of $1,625 in other income (expense) in the accompanying consolidated statements of operations and comprehensive loss for the year ended 
December 31, 2023.

Borrowings  under  the  Term  Loan  bear  interest  at  a  rate  per  annum  equal  to  the  three-month  term  Secured  Overnight  Financing  Rate  (“SOFR”) 
(subject to a 2.50% floor and a 5.00% cap), plus an applicable margin of 7.875%, payable quarterly in arrears. If certain VOWST net sales targets are met, 
the  applicable  margin  will  be  reduced  from  7.875%  to  7.50%  through  the  Maturity  Date.  The  Company  is  required  to  make  quarterly  interest-only 
payments on the Term Loan for the first three years after the Closing Date. Beginning on June 30, 2026, the Company will be required to make quarterly 
payments of interest, plus repay 7.50% of the outstanding principal of the Term Loan in quarterly installments until the Maturity Date, unless the interest 
only period is extended based upon the achievement of certain VOWST net sales targets.

The Company is obligated to pay the Lenders an exit fee equal to 1.50% of the aggregate amount of the Term Loan funded, such exit fee to be due 
and  payable  upon  the  earliest  to  occur  of  (1)  the  Maturity  Date,  (2)  the  acceleration  of  the  outstanding  Term  Loan,  and  (3)  the  prepayment  of  the 
outstanding  Term  Loan.  The  Company  may  voluntarily  prepay  the  outstanding  Term  Loan,  subject  to  a  customary  make-whole  for  the  first  two  years 
following the Closing Date plus 4.0% of the principal amount of the Term Loan prepaid, and thereafter a prepayment premium equal to (i) 4.0%  of  the 
principal amount of the Term Loan prepaid, if prepaid after the second anniversary of the Closing Date through and including the third anniversary of the 
Closing Date, (ii) 2.0% of the principal amount of the Term Loan if prepaid after the third anniversary of the Closing Date through and including the fourth 
anniversary of the Closing Date, (iii) 1.0% of the principal amount of the Term Loan if prepaid after the fourth anniversary of the Closing Date through and 

F-22

 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

including the fifth anniversary of the Closing Date, with no prepayment premium due after the fifth anniversary of the Closing Date through the Maturity 
Date.

The Company’s obligations under the Oaktree Credit Agreement and the other Loan Documents (as defined in the Oaktree Credit Agreement) will 
be  guaranteed  by  any  domestic  subsidiaries  of  the  Company  that  become  Guarantors  (as  defined  in  the  Oaktree  Credit  Agreement),  subject  to  certain 
exceptions. The Company’s and the Guarantors’ (collectively, the “Loan Parties”) respective obligations under the Oaktree Credit Agreement and the other 
Loan  Documents  are  secured  by  first  priority  security  interests  in  substantially  all  assets  of  the  Loan  Parties,  including  intellectual  property,  subject  to 
certain customary thresholds and exceptions. As of December 31, 2023, there were no Guarantors.

The  Oaktree  Credit  Agreement  contains  customary  representations,  warranties  and  affirmative  and  negative  covenants,  including  a  financial 
covenant requiring the Company to maintain certain levels of cash and cash equivalents in accounts subject to a control agreement in favor of the Agent of 
at least $30,000 at all times commencing from 30 days after the Closing Date and decreasing to $25,000 of cash and cash equivalents in such controlled 
accounts  after  the  Company  borrows  any  Tranche  B  Loan.  As  of  December  31,  2023,  the  Company  was  in  compliance  with  all  financial  covenants 
pursuant to the Oaktree Credit Agreement.

In addition, the Oaktree Credit Agreement contains certain events of default that entitle the Agent to cause the Company’s indebtedness under the 
Oaktree Credit Agreement to become immediately due and payable, and to exercise remedies against the Loan Parties and the collateral securing the Term 
Loan, including cash. In an event of default and for its duration, as defined in the Oaktree Credit Agreement, an additional default interest rate equal to 
2.0% per annum may apply to all obligations owed under the Oaktree Credit Agreement.

On the Closing Date, the Company issued to the Lenders warrants to purchase 647,589 shares (subject to certain adjustments) of the Company’s 
common  stock  (the  “Tranche  A  Warrant”),  at  an  exercise  price  per  share  of  $6.69.  The  Tranche  A  Warrant  is  immediately  exercisable  and  the  exercise 
period  expires  on  April  26,  2030.  Upon  the  funding  of  each  of  the  Tranche  B  Loan  and  the  Tranche  C  Loan,  the  Company  is  required  to  issue  to  the 
Lenders warrants to purchase 264,922 shares (subject to certain adjustments) of the Company’s common stock on each such funding date at an exercise 
price equal to the trailing volume weighted average price of the Company’s common stock for the 30 trading days prior to the funding date for each tranche 
(the  “Tranche  B  Warrant”  and  the  “Tranche  C  Warrant,”  respectively,  and  together  the  “Additional  Warrants”).  The  Additional  Warrants  will  be 
immediately exercisable upon issuance, and the exercise period will expire seven years from the date of issuance.

The Company determined that the Tranche A Loan, the Tranche A Warrant, the commitment by the Lenders to fund the Tranche B Loan and the 
Tranche  C  Loan,  and  the  Tranche  B  Warrant  and  Tranche  C  Warrant,  are  all  freestanding  financial  instruments.  On  the  Closing  Date,  the  Company 
evaluated the Tranche A Warrant and determined that it meets the requirements for equity classification under ASC 815, Derivatives and Hedging (“ASC 
815”). The net proceeds from the Tranche A Loan were allocated to the Tranche A Warrant and the Tranche A Loan using the relative fair value method, 
and  the  relative  fair  value  of  the  Tranche  A  Warrant,  $2,785,  is  recorded  as  an  increase  to  additional  paid-in-capital  on  the  consolidated  statements  of 
stockholder’s equity (deficit), and as a discount to the Tranche A Loan that will be amortized over the life of the Tranche A Loan using the effective interest 
method. The Company used the Black-Scholes option pricing model to determine the fair value of the Tranche A Warrant. Assumptions used in the Black-
Scholes model included the fair market value per share of common stock on the valuation date of $5.32, the exercise price per warrant equal to $6.69, the 
expected volatility of 111.6%, the risk-free interest rate of 3.57%, the expected term of 7 years and the absence of a dividend.

The Additional Warrants are considered outstanding instruments at the Closing Date of the Oaktree Credit Agreement and in accordance with ASC 
815,  are  initially  recognized  at  their  respective  fair  values  as  derivative  liabilities  given  the  variable  settlement  amount  of  their  respective  aggregate 
exercise prices. The Company adjusts the carrying values of the Additional Warrants to their respective fair values at each reporting period, until such time 
that  the  Additional  Warrants  are  issued  and  their  respective  exercise  prices  become  fixed,  and  the  value  of  the  Additional  Warrants  is  reclassified  to 
additional paid-in capital. The Company uses a simulation model to determine the fair value of the Additional Warrants, as described in Note 3, Fair Value 
Measurements. The fair value of the Tranche B Warrant and Tranche C Warrant derivative liabilities was $1,077, $1,023, $276, and $270 on the Closing 
Date and at December 31, 2023, respectively.

Changes  in  the  fair  values  of  the  Additional  Warrants  are  recorded  as  other  income  (expense)  in  the  consolidated  statements  of  operations  and 
comprehensive loss. In addition to the relative fair value of the Tranche A Warrant, the original issue discount and certain debt issuance costs were recorded 
as a discount to the Tranche A Loan, the total of which will be accreted to the Tranche A Loan as interest expense over the life of the Tranche A Loan using 
the effective interest method. The fair values of the derivative liabilities associated with the Tranche B Warrant and Tranche C Warrant are recorded as loan 
commitment prepaid assets on the Closing Date, 

F-23

 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

which are included in the consolidated balance sheets in other non-current assets, and will be reclassified as discounts to the associated Term Loan balances 
at such time that they are drawn.

The  effective  interest  rate  in  effect  as  of  December  31,  2023  was  15.9%.  As  of  December  31,  2023,  the  carrying  value  of  the  Term  Loan  was 
$101,544,  which  is  classified  as  a  long-term  liability  on  the  consolidated  balance  sheets.  The  future  principal  payments  due  under  the  Oaktree  Credit 
Agreement, excluding interest and the end of term charge, are as follows:

Year Ending December 31,
2024
2025
2026
2027
2028
Thereafter

Total

  $

  $

Principal

—  
—  
24,750  
33,000  
33,000  
19,250  
110,000  

During the year ended December 31, 2023, the Company recognized $2,468 and $10,708 of interest expense under the Hercules Credit Facility and 
Oaktree Credit Agreement, respectively, which is reflected in interest expense on the consolidated statement of operations and comprehensive loss. During 
the year ended December 31, 2022, the Company recognized $6,020 of interest expense related to the Hercules Credit Facility.

10.   Preferred Stock

On July 1, 2015, in connection with the closing of the initial public offering of the Company’s common stock (“IPO”), the Company effected its 

Restated Certificate of Incorporation, which authorizes the Company to issue 10,000,000 shares of preferred stock, $0.001 par value per share.

11.   Common Stock and Stock-Based Awards

On July 1, 2015, in connection with the closing of the IPO, the Company effected its Restated Certificate of Incorporation, which authorizes the 
Company to issue 200,000,000  shares  of  common  stock,  $0.001  par  value  per  share.  On  March  29,  2023,  the  Company’s  board  of  directors  adopted  a 
resolution  to  amend  the  Restated  Certificate  of  Incorporation,  subject  to  stockholder  approval,  by  increasing  the  number  of  authorized  shares  of  the 
Company’s  Common  Stock  from  200,000,000  shares  to  240,000,000  shares  (the  “Share  Increase  Amendment”).  At  the  Company’s  annual  meeting  of 
stockholders held on June 22, 2023, the Company’s stockholders approved the Share Increase Amendment. On June 27, 2023, the Company amended its 
Restated Certificate of Incorporation to reflect the Share Increase Amendment.

In  November  2019,  the  Company  entered  into  a  common  stock  sales  agreement,  or  the  2019  Sales  Agreement,  with  Cowen  to  sell  shares  of  the 
Company's common stock with aggregate gross sales proceeds of up to $25,000, from time to time, through an "at the market" equity offering program, or 
ATM,  under  which  Cowen  acts  as  sales  agent.    In  March  2020,  the  Company  entered  into  a  new  common  stock  sales  agreement,  or  the  2020  Sales 
Agreement,  with  Cowen  on  substantially  the  same  terms  as  the  2019  Sales  Agreement  and  terminated  the  2019  Sales  Agreement.  In  May  2021,  the 
Company entered into a new common stock sales agreement, or the 2021 Sales Agreement, with Cowen to sell shares of its common stock with aggregate 
gross  sales  proceeds  of  up  to  $150,000,  from  time  to  time,  through  an  ATM  under  which  Cowen  acts  as  sales  agent,  and  terminated  the  2020  Sales 
Agreement.  During the year ended December  31,  2023,  the  Company  sold  7,711,199  shares  of  common  stock  under  the  2021  Sales  Agreement,  at  an 
average  price  of  approximately  $2.46  per  share,  raising  aggregate  net  proceeds  of  approximately  $18,159  after  deducting  an  aggregate  commission  of 
approximately 3% and other issuance costs. During the year ended December 31, 2022, the Company sold 655,000 shares of common stock under the 2021 
Sales  Agreement,  at  an  average  price  of  approximately  $7.26  per  share,  raising  aggregate  net  proceeds  of  approximately  $4,447  after  deducting  an 
aggregate commission of approximately 3% and other issuance costs. During the year ended December 31, 2021, the Company did not sell any shares of 
common stock under the 2020 Sales Agreement or the 2021 Sales Agreement. 

Between December 31, 2023 and February 29, 2024, the Company sold 15,366,630 shares of common stock under the 2021 Sales Agreement, at an 
average  price  of  approximately  $1.23  per  share,  raising  aggregate  net  proceeds  of  approximately  $18,484  after  deducting  an  aggregate  commission  of 
approximately 3% and other issuance costs. 

On June 29, 2022, the Company entered into securities purchase agreements with new and existing investors and certain directors and officers in a 

registered direct offering, or the Registered Direct Offering, of an aggregate of 31,746,030 shares of its common stock 

F-24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

at a purchase price of $3.15 per share for total net proceeds of approximately $96,721, after deducting placement agent’s fees and other estimated offering 
expenses.  Net  proceeds  included  an  aggregate  of  $27,525  received  from  Flagship  Pioneering  Fund  VII,  L.P.  and  Nutritional  Health  LTP  Fund,  L.P., 
affiliates  of  Flagship  Pioneering,  or  Flagship,  one  of  its  significant  stockholders,  in  exchange  for  8,738,243  shares.  The  closing  date  of  the  Registered 
Direct Offering was July 5, 2022.

2012 Stock Incentive Plan

The Company’s 2012 Stock Incentive Plan, as amended, (the “2012 Plan”) provided for the Company to sell or issue common stock or restricted 
common stock, or to grant incentive stock options or nonqualified stock options for the purchase of common stock, to employees, members of the board of 
directors  and  consultants  of  the  Company.  The  2012  Plan  is  administered  by  the  board  of  directors,  or  at  the  discretion  of  the  board  of  directors,  by  a 
committee of the board of directors. The exercise prices, vesting and other restrictions are determined at the discretion of the board of directors, or their 
committee if so delegated, except that the exercise price per share of stock options may not be less than 100%  of  the  fair  market  value  of  the  share  of 
common stock on the date of grant and the term of stock option may not be greater than ten years. The Company generally granted stock-based awards with 
service conditions only (“service-based” awards).

Stock options granted under the 2012 Plan generally vest over four years and expire after ten years, although options have been granted with vesting 

terms less than four years. As of December 31, 2023, there were no shares available for future grant under the 2012 Plan.

2015 Incentive Award Plan

On June 16, 2015, the Company’s stockholders approved the 2015 Incentive Award Plan (the “2015 Plan”), which became effective on June 25, 
2015. The 2015 Plan was subsequently amended on December 14, 2022, and provides for the grant of incentive stock options, nonqualified stock options, 
stock appreciation rights, restricted stock awards, restricted stock units and other stock-based awards. The number of shares initially reserved for issuance 
under the 2015 Plan was the sum of (i) 2,200,000 shares of common stock and (ii) the number of shares subject to awards outstanding under the 2012 Plan 
that expire, terminate or are otherwise surrendered, canceled, forfeited or repurchased by the Company on or after the effective date of the 2015 Plan. In 
addition,  the  number  of  shares  of  common  stock  that  may  be  issued  under  the  2015  Plan  is  subject  to  increase  on  the  first  day  of  each  calendar  year, 
beginning in 2016 and ending in 2025, equal to the lesser of (i) 4% of the number of shares of the Company’s common stock outstanding on the last day of 
the preceding applicable calendar year and (ii) an amount determined by the Company’s board of directors.  

Stock awards granted under the 2015 Plan generally vest over four years and expire after ten years, although options have been granted with vesting 

terms less than four years. As of December 31, 2023, there were 2,545,586 shares available for future grant under the 2015 Plan.

2015 Employee Stock Purchase Plan

On June 16, 2015, the Company’s stockholders approved the 2015 Employee Stock Purchase Plan (the “ESPP”), which became effective on June 
25, 2015. A total of 365,000 shares of common stock were reserved for issuance under the ESPP. In addition, the number of shares of common stock that 
may be issued under the ESPP automatically increase on the first day of each calendar year, beginning in 2016 and ending in 2025, by an amount equal to 
the lesser of (i) 400,000 shares, (ii) 1% of the number of shares of the Company’s common stock outstanding on the last day of the applicable preceding 
calendar year and (iii) an amount determined by the Company’s board of directors. Offering periods under the ESPP will commence when determined by 
the  plan  administrator.  During  the  year  ended  and  as  of  December  31,  2023,  there  were  602,692 shares issued and 2,266,512  shares  were  reserved  and 
available for issuance under the ESPP, respectively.

The ESPP provides that eligible employees may contribute up to 15% of their eligible earnings toward the semi-annual purchase of the Company's 
common  stock.  Purchase  rights  issued  under  the  ESPP  are  intended  to  be  qualified  under  Section  423  of  the  Internal  Revenue  Code  ("IRC").  The 
employee's  purchase  price  is  derived  from  a  formula  based  on  the  closing  price  of  the  common  stock  on  the  first  day  of  the  offering  period  versus  the 
closing  price  on  the  date  of  purchase  (or,  if  not  a  trading  day,  on  the  immediately  preceding  trading  day).    The  offering  period  under  the  ESPP  has  a 
duration of six months, and the purchase price with respect to each offering period beginning on or after such date is, until otherwise amended, equal to 
85% of the lesser of (i) the fair market value of the Company's common stock at the commencement of the applicable six-month offering period or (ii) the 
fair market value of the Company's common stock on the purchase date. 

F-25

 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

2022 Employment Inducement Award Plan

On  December  14,  2022,  the  Company’s  board  of  directors  approved  the  2022  Employment  Inducement  Award  Plan  (the  "2022  Plan"),  which 
became effective on such date without stockholder approval pursuant to Rule 5635(c)(4) of The Nasdaq Stock Market LLC listing rules (“Rule 5635(c)
(4)”). The 2022 Plan provides for the grant of nonqualified stock options, stock appreciation rights, restricted stock awards, restricted stock units and other 
stock- or cash-based awards. In accordance with Rule 5635(c)(4), awards under the 2022 Plan may only be made to a newly hired employee who has not 
previously  been  a  member  of  our  board  of  directors,  or  an  employee  who  is  being  rehired  following  a  bona  fide  period  of  non-employment  by  us  as  a 
material inducement to the employee’s entering into employment with us. A total of 2,500,000 shares of common stock were reserved for issuance under 
the  2022  Plan.  Any  shares  subject  to  awards  previously  granted  under  the  2022  Plan  that  expire,  terminate  or  are  otherwise  surrendered,  canceled,  or 
forfeited in any case, in a manner that results in the Company acquiring the shares covered by the award at a price not greater than the price (as adjusted to 
reflect any equity restructuring) paid by the Participant for such shares or not issuing any shares covered by the award, the unused shares covered by the 
award will again be available for award grants under the 2022 Plan.   

As of December 31, 2023, there were 2,382,884 shares available for future grant under the 2022 Plan.

Stock Options

The following table summarizes the Company’s stock option activity for the year ended December 31, 2023:

Outstanding as of December 31, 2022

Granted
Exercised
Forfeited

Outstanding as of December 31, 2023
Vested or expected to vest as of December 31, 2023
Options exercisable as of December 31, 2023

Number of
Shares

14,940,034     $
2,508,553    
(260,640 )  
(2,343,835 )  
14,844,112     $
14,844,112     $
10,488,694     $

Weighted
Average
Exercise
Price

Weighted
Average
Remaining
Contractual
Term

(in years)

Aggregate
Intrinsic
Value

10.03      
5.44    
3.36    
8.30    
9.64      
9.64      
10.09      

7.25  

  $

11,608  

5.71  
5.66  
4.61  

  $
  $
  $

—  
—  
—  

The weighted average grant-date fair value of stock options granted during the years ended December 31, 2023, 2022, and 2021 was $4.51, $5.53, 
and $15.33 per share, respectively. The total intrinsic value of stock options exercised during the years ended December 31, 2023, 2022, and 2021 was 
$438, $981, and $4,727, respectively.

The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the stock options and the fair value of the 

Company’s common stock for those stock options that had exercise prices lower than the fair value of the Company’s common stock.

During the year ended December 31, 2021, the Company granted performance-based stock options to employees for the purchase of an aggregate of 
562,000 shares of common stock with a grant date fair value of $5.53 per share. These stock options are exercisable only upon achievement of specified 
performance targets. In April 2023, the performance target associated with 50% of the performance-based stock options was achieved. Accordingly, the 
Company recorded $2,051  of  compensation  expense  during  the  year  ended  December 31, 2023,  with  respect  to  these  performance-based  stock  options, 
which represents a cumulative catch-up from the grant date through the achievement of the performance targets, and vesting of the remaining 50% of the 
options beginning in April 2023, partially offset by the reversal of stock-based compensation expense associated with the forfeiture of unvested awards. 
The remaining compensation expense associated with these performance-based stock options will be recognized ratably through April 2024, for all such 
options for which ongoing performance targets are achieved and service requirements are met. 

Restricted Stock Units

The Company has granted restricted stock units with service-based vesting conditions ("RSUs") and restricted stock units with performance-based 

vesting conditions ("PSUs"). RSUs and PSUs represent the right to receive shares of common stock upon meeting 

F-26

 
 
 
 
   
   
 
 
 
 
 
 
   
 
   
 
 
 
 
   
   
 
     
   
   
 
     
   
   
 
     
   
   
   
   
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

specified vesting  requirements.  Restricted  stock  units  may  not  be  sold  or  transferred  by  the  holder  and  vest  according  to  the  vesting  conditions  of  each 
award. The table below summarizes the Company’s RSU and PSU activity for the year ended December 31, 2023: 

Unvested restricted stock units as of December 31, 2022

Granted
Forfeited
Vested

Unvested restricted stock units as of December 31, 2023

Number
of Shares

Weighted
Average Grant
Date Fair Value

1,549,540     $
4,424,479     $
(1,071,571 )   $
(1,524,644 )   $
3,377,804     $

9.37  
4.14  
6.94  
7.22  

4.26  

During the years ended December 31, 2023, 2022, and 2021, the Company granted 3,101,764, 1,302,844 and 643,998 RSUs, respectively.  During 
the year ended December 31, 2023, 2022, and 2021, the Company granted 1,322,715, 0, and 125,000 PSUs, respectively. RSUs generally vest over four 
years, with 25% vesting after one year, and the remaining 75% vesting quarterly over the next 3 years, subject to continued service to the Company through 
the  applicable  vesting  date.  PSUs  vest  according  to  the  performance  requirements  of  the  awards,  generally  when  the  Company  has  determined  that  the 
specified performance targets have been achieved.

The aggregate intrinsic value of RSUs, including PSUs for which the performance conditions have been met, that vested during the years ended 

December 31, 2023, 2022 and 2021 was $4,729, $1,809, and $16, respectively. 

In November 2023, as part of the corporate restructuring described in Note 13, Restructuring, the Company issued retention awards to employees of 
the Company in the form of RSUs which vest in two tranches on August 15, 2024, and May 15, 2025, subject to remaining actively employed with the
Company through such date. The $1,255 in compensation expense associated with these awards will be recognized ratably over the vesting period. For the 
year ended December 31, 2023, the Company recognized $92 in  compensation expense with respect to the retention awards.

In connection with the Restructuring Plan, the Company elected to accelerate the vesting of certain RSUs and PSUs previously granted to employees
who  were  terminated  as  part  of  the  Restructuring  Plan.  The  Company  accounted  for  the  acceleration  as  a  modification  under  applicable  accounting 
standards, in which awards that were previously deemed not probable of vesting due to the employees' terminations became probable. Accordingly, the 
Company  reversed  $1,191  of  compensation  cost  that  had  previously  been  recognized  during  the  year  ended  December  31,  2023  on  these  awards  and 
recorded the incremental fair value of the awards on the modification date of $261.

During the year ended December 31, 2021, the Company granted PSUs to two employees covering an aggregate of 85,000 shares of common stock 
with a grant date fair value of $9.59 per share and 40,000 shares with a grant date fair value of $20.35 per share. These PSUs vest only upon achievement 
of specified performance targets. As of December 31, 2021, these awards were not vested because the specified performance targets had not been achieved. 
In addition, the performance targets were not deemed probable of achievement. Accordingly, the Company did not record any expense for these awards 
from the dates of issuance through December 31, 2021. In October 2022, 42,500 of the awards with a grant date fair value of $9.59, and 20,000  of  the 
awards with a grant date fair value of $20.35, vested fully, as the associated performance targets were achieved. Accordingly, the Company recorded $815 
in compensation expense during the year ended December 31, 2022, with respect to these awards. In April 2023, the remaining PSUs underlying these 
awards vested because the associated targets were achieved. Accordingly, the Company recorded the remaining $815 in compensation expense during the 
year ended December 31, 2023, with respect to these PSUs.  

During the year ended December 31, 2023, the Company granted PSUs to employees covering an aggregate of 1,322,715 shares of common stock 
with a grant date fair value of $5.50. These PSUs begin to vest ratably only upon achievement of specified performance targets, which were achieved in 
April 2023. Accordingly, the Company recorded $4,293 in compensation expense during the year ended December 31, 2023, with respect to these PSUs. 
The remaining $1,092 in compensation expense associated with these PSUs will be recognized ratably through October 2024.

F-27

 
 
 
 
   
 
   
   
   
   
   
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Stock-based Compensation Valuation

The  assumptions  that  the  Company  used  to  determine  the  fair  value  of  the  stock  options  granted  to  employees  and  directors  were  as  follows, 

presented on a weighted average basis:

Risk-free interest rate
Expected term (in years)
Expected volatility
Expected dividend yield

2023

Year Ended December 31,
2022

2021

3.64 %   
6.0      
107.2 %   
0 %   

1.67 %   
6.0      
104.0 %   
0 %   

0.73 %
5.4  
106.5 %
0 %

The Company estimates the fair value of rights to acquire common stock under the ESPP using a Black-Scholes valuation model on the date of grant 
and the straight-line attribution approach to recognize the expense. The assumptions that the Company used to determine the fair value of rights to acquire 
common stock under the ESPP were as follows, presented on a weighted average basis:

Risk-free interest rate
Expected term (in years)
Expected volatility
Expected dividend yield

Stock-based Compensation

2023

Year Ended December 31,
2022

2021

5.01 %   
0.5      
79.1 %   
0 %   

2.11 %   
0.5      
99.0 %   
0 %   

0.97 %
0.5  
123.8 %
0 %

The Company recorded stock-based compensation expense related to stock options and restricted stock units in the following expense categories of 

its consolidated statements of operations and comprehensive loss:

Research and development expenses
General and administrative expenses

2023

Year Ended December 31,
2022

2021

  $

  $

19,341     $
14,760      
34,101     $

13,429     $
12,053      
25,482     $

10,146  
10,076  
20,222  

As  of  December  31,  2023,  the  Company  had  an  aggregate  of  $35,036  of  unrecognized  stock-based  compensation  cost,  which  is  expected  to  be 

recognized over a weighted average period of 2.1 years.

F-28

 
 
 
 
 
 
 
   
   
 
   
   
   
   
 
 
 
 
 
 
 
   
   
 
   
   
   
   
 
 
 
 
 
 
   
   
 
   
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

12.   Net Loss per Share

Basic and diluted net loss per share attributable to common stockholders was calculated as follows:

Numerator:

Net loss attributable to common stockholders

Denominator:

Weighted average common shares outstanding, basic and diluted
Net loss per share attributable to common stockholders, basic and 
diluted

  $

  $

(113,724 )   $

(250,157 )   $

(65,578 )

128,003,294    

108,077,043    

91,702,866  

(0.89 )   $

(2.31 )   $

(0.72 )

2023

Year Ended December 31,
2022

2021

Anti-dilutive potential common stock equivalents excluded from the 
calculation of net loss per share:
Stock options to purchase common stock
Unvested restricted stock units
Shares issuable under employee stock purchase plan
Warrants to purchase common stock

14,844,112    
3,377,804    
297,784    
1,177,433    

14,940,034  
1,549,540  
89,593  

—    

11,517,189  
734,755  
165,047  
—  

The Company’s potential dilutive securities, which include stock options, unvested restricted common stock and shares issuable under the ESPP, 
have  been  excluded  from  the  computation  of  diluted  net  loss  per  share  as  the  effect  would  be  to  reduce  the  net  loss  per  share  and  therefore  been  anti-
dilutive. Therefore, the weighted average number of common shares outstanding used to calculate both basic and diluted net loss per share attributable to 
common stockholders is the same.  Additionally, for the year ended December 31, 2023, the warrants to purchase common stock were excluded because the 
exercise price of the Tranche A Warrants is greater than the average fair value of the Company's common shares, and the necessary conditions for exercise 
of the Tranche B and Tranche C Warrants had not been met. 

13.   Restructuring

On November 2, 2023, the Company announced the Restructuring Plan to prioritize the commercialization of VOWST and the completion of the 
SER-155  Phase  1b  study,  while  significantly  reducing  costs  and  supporting  longer-term  business  sustainability.  The  Restructuring  Plan  included  (i)  a 
reduction  of  the  Company’s  workforce  by  approximately  41%  across  the  organization,  resulting  in  the  elimination  of  approximately  160  positions;  (ii) 
significantly  scaling  back  all  non-partnered  research  and  development  activities  other  than  the  completion  of  the  SER-155  Phase  1b  study;  and  (iii) 
reducing general and administrative expenses, including consolidating office space. 

During  the  year  ended  December  31,  2023,  the  Company  recognized  a  restructuring  charge  of  $5,606,  which  was  incurred  entirely  in  the  fourth 
quarter of 2023, and which represents all restructuring charges expected to be incurred. Restructuring charges included approximately $5,345 of employee 
related  termination  costs  in  the  form  of  salary  continuation  and  cash  severance  payments,  and  $261  related  to  the  acceleration  of  vesting  of  certain 
previously granted RSUs and PSUs. The following tables summarize the restructuring related charges and classification by line item within the Company’s 
consolidated statements of operations during the year ended December 31, 2023:

Severance and other employee costs
Acceleration of unvested equity awards

Total restructuring charges

Research and 
development

Year Ended December 31, 2023
General and 
administrative

Total

3,318    
163    
3,481    

2,027  
98  
2,125    

5,345  
261  
5,606  

The restructuring charge is included in accrued expenses and other current liabilities in the Company’s consolidated balance sheets. The following 

table presents changes in the restructuring liability for the year ended December 31, 2023 (in thousands):

F-29

 
 
 
 
 
 
 
   
   
 
 
     
     
   
 
     
     
   
   
 
 
 
 
     
     
   
 
     
     
   
   
 
   
   
 
   
   
 
   
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Restructuring expenses
Less: stock-based compensation
Cash payments made

Remaining liability included in accrued expenses and other current liabilities

As of December 31, 2023  
5,606  
(261 )
(265 )
5,080  

  $
  $

  $

The Company expects that substantially all of the accrued restructuring charges as of December 31, 2023 will be paid in cash by March 31, 2024.

Retention Awards 

In  November  2023,  upon  recommendation  of  the  Company's  Compensation  Committee,  the  Board  of  Directors  approved  retention  awards  for 
employees  of  the  Company  in  the  form  of  RSUs  which  vest  in  two  tranches  on  August  15,  2024,  and  May  15,  2025,  subject  to  remaining  actively 
employed  with  the  Company  through  such  date.  The  $1,255  in  compensation  expense  associated  with  these  awards  will  be  recognized  ratably  over  the 
vesting period. 

14.   Revenue from Contracts with Customers

License Agreement with NHSc Rx License GmbH (Nestlé)

Summary of Agreement

In July 2021, the Company entered into the 2021 License Agreement with NHSc Pharma Partners, succeeded by NHSc Rx License GmbH (together 
with  Société  des  Produits  Nestlé  S.A.,  their  affiliates,  and  their  subsidiaries,  "Nestlé")  (the  "2021  License  Agreement").  Under  the  terms  of  the  2021 
License  Agreement,  the  Company  granted  Nestlé  a  co-exclusive,  sublicensable  (under  certain  circumstances)  license  to  develop,  commercialize  and 
conduct  medical  affairs  activities  for  (i)  therapeutic  products  based  on  the  Company's  microbiome  technology  (including  VOWST,  previously  the 
Company's SER-109 product candidate) that are developed by the Company or on the Company's behalf for the treatment of CDI and recurrent CDI, as 
well as any other indications pursued for the products upon mutual agreement of the parties (the “2021 Field”) in the United States and Canada (the “2021 
Licensed Territory”), and (ii) VOWST and any improvements and modifications thereto developed pursuant to the terms of the 2021 License Agreement 
(the "2021 Collaboration Products") for any indications in the 2021 Licensed Territory. The Company is responsible for completing development of the 
first 2021 Collaboration Product, which is VOWST, in the 2021 Field in the United States until first regulatory approval, which was obtained on April 26, 
2023.  

Nestlé has the sole right to commercialize the 2021 Collaboration Products in the 2021 Licensed Territory in accordance with a commercialization 
plan.  Both  parties  will  perform  medical  affairs  activities  in  the  2021  Licensed  Territory  in  accordance  with  a  medical  affairs  plan.  The  Company  is 
responsible  for  the  manufacturing  and  supply  for  commercialization  under  a  supply  agreement  that  has  been  executed  between  the  parties.  Both  parties 
performed  pre-launch  activities  of  VOWST  prior  to  the  first  commercial  sale  in  the  United  States,  which  occurred  in  June  2023.  The  Company  was 
responsible for funding the pre-launch activities until first commercial sale of VOWST in the 2021 Licensed Territory and in accordance with a pre-launch 
plan, up to a specified cap. The Company is entitled to share equally in the commercial profits and losses of VOWST. 

In connection with the 2021 License Agreement, the Company received an upfront payment of $175,000, and the Company received an additional 
$125,000 milestone payment in May 2023 after FDA approval of VOWST. The Company is eligible to receive additional payments of up to $235,000 if 
certain  regulatory  and  sales  milestones  are  achieved.  The  potential  future  milestone  payments  include  up  to  $10,000  for  the  achievement  of  specified 
regulatory milestones and up to $225,000 for the achievement of specified net sales milestones.

The 2021 License Agreement continues in effect until all development and commercialization activities for all 2021 Collaboration Products in the 
2021 Licensed Territory have permanently ceased. The 2021 License Agreement may be terminated by either party upon sixty days’ written notice for the 
other party’s material breach that remains uncured during such sixty-day period, or immediately upon written notice for the other party’s insolvency. Nestlé 
may also terminate the 2021 License Agreement at-will with twelve months’ prior written notice, effective only on or after the third anniversary of first 
commercial  sale  of  VOWST  in  the  2021  Licensed  Territory.  The  Company  may  also  terminate  the  2021  License  Agreement  immediately  upon  written 
notice if Nestlé challenges any licensed patent in the 2021 Licensed Territory. Upon termination of the 2021 License Agreement, all licenses granted to 
Nestlé by the Company will terminate. If the Company commits a material breach of the 2021 License Agreement, Nestlé may elect not to terminate the
2021 License Agreement but instead apply specified adjustments to the payment terms and other terms and conditions of the 2021 License Agreement. 

F-30

 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Accounting Analysis

The 2021 License Agreement represents a separate contract between Nestlé and the Company. The 2021 License Agreement is within the scope of 
Accounting Standard Update 2018-18, Collaborative Arrangements (Topic 808) (see Note 15, Collaboration Profit and Loss),  and  has  elements  that  are 
within the scope of ASC 606 - Revenue From Contracts with Customers (Topic 606) and Topic 808.

The Company identified the following promises in the 2021 License Agreement that were evaluated under the scope of Topic 606: (i) delivery of a 
co-exclusive license for VOWST to develop, commercialize and conduct medical affairs in the United States and Canada; (ii) services to be performed in 
accordance with the development and regulatory activity plan to obtain regulatory approval of VOWST in the United States. The Company also evaluated 
whether  certain  options  outlined  within  the  2021  License  Agreement  represented  material  rights  that  would  give  rise  to  a  performance  obligation  and 
concluded that none of the options convey a material right to Nestlé and therefore are not considered separate performance obligations within the 2021 
License Agreement. 

The Company assessed the above promises and determined that the co-exclusive license for VOWST and the services to obtain regulatory approval 
of VOWST in the United States are reflective of a vendor-customer relationship and therefore represent performance obligations within the scope of Topic 
606. The co-exclusive license for VOWST in the United States and Canada is considered functional intellectual property and distinct from other promises 
under  the  contract  as  Nestlé  can  benefit  from  the  license  on  its  own  or  together  with  other  readily  available  resources.  The  services  performed  by  the 
Company  to  obtain  regulatory  approval  of  VOWST  were  not  complex  or  specialized,  could  be  performed  by  another  qualified  third  party,  were  not 
expected to significantly modify or customize the license given that VOWST was late-stage intellectual property that completed clinical development and 
the services were performed over a short period of time. Therefore, the license and the services each represents a separate performance obligation within a 
contract with a customer under the scope of Topic 606 at contract inception. 

The up-front payment of $175,000 compensated the Company for: (i) the co-exclusive license for VOWST to develop, commercialize and conduct 
medical  affairs  in  the  United  States  and  Canada,  (ii)  services  performed  in  accordance  with  the  development  and  regulatory  activity  plan  to  obtain 
regulatory approval of VOWST in the United States and (iii) pre-launch activities performed by Nestlé and the Company until the first commercial sale of 
VOWST in the United States. The commercialization activities, which include the commercial manufacturing, participation on joint steering committees 
and  medical  affairs  work,  that  occur  after  regulatory  approval  of  VOWST  in  the  United  States,  are  part  of  the  50/50  sharing  of  commercial  profits. 
Therefore, the up-front payment of $175,000 does not compensate the Company for these activities.   

The Company allocated the $175,000 between the Topic 606 unit of account and the Topic 808 unit of account by determining the standalone selling 
price  (SSP)  of  each  good  or  service.  The  selling  price  of  each  good  or  service  was  determined  based  on  the  Company’s  SSP  with  the  objective  of 
determining the price at which it would sell such an item if it were to be sold regularly on a standalone basis. The Company determined the transaction 
price under Topic 606 to be $139,500 and the Topic 808 amount to be $35,500 at the inception of the 2021 License Agreement (see Note 15, Collaboration 
Profit and Loss). 

The Topic 606 transaction price of $139,500 was allocated to the co-exclusive license for VOWST and the services performed in accordance with 
the development and regulatory activity plan to obtain regulatory approval of VOWST in the United States based on the Company’s SSP. The Company
recognized revenue for the license performance obligation at a point in time, that is upon transfer of the license to Nestlé. As control of the license was 
transferred in July 2021, the Company recognized $131,343 of collaboration revenue - related party during the year ended December 31, 2021 pertaining to 
the  license  performance  obligation.  The  remaining  amount  of  the  Topic  606  transaction  price  of  $8,157  was  allocated  to  the  services  performance 
obligation and was recognized over time as the Company performed the services, which it completed in April 2023. During the years ended December 31, 
2023, 2022, and 2021, the Company recognized $1,975, $4,114, and $2,068 of collaboration revenue - related party, respectively, related to the services 
performance obligation under the 2021 License Agreement.  

The  Company  determined  that  any  variable  consideration  related  to  the  remaining  regulatory  milestones  is  deemed  to  be  fully  constrained  and 
therefore  excluded  from  the  transaction  price  due  to  the  high  degree  of  uncertainty  and  risk  associated  with  these  potential  payments,  as  the  Company 
determined  that  it  could  not  assert  that  it  was  probable  that  a  significant  reversal  in  the  amount  of  cumulative  revenue  recognized  will  not  occur.  The 
Company also determined that sales milestones relate solely to the license of intellectual property and are therefore excluded from the transaction price 
under the sales- or usage-based royalty exception of Topic 606. Revenue related to these sales milestones will only be recognized when the associated sales 
occur, and relevant thresholds are met. 

F-31

 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

The Company recognized the $125,000 regulatory milestone payment received in May 2023, which was fully allocated to the license performance 

obligation, as revenue in the consolidated statements of operations and comprehensive loss during the year ended December 31, 2023. 

Collaboration and License Agreement with Société des Produits Nestlé S.A. (Nestlé)

Summary of Agreement

In January 2016, the Company entered into a collaboration and license agreement with Nestec Ltd., succeeded by Société des Produits Nestlé S.A. 
(together  with  NHSc  Rx  License  GmbH,  their  affiliates  and  their  subsidiaries,  “Nestlé”)  (the  “2016  License  Agreement”)  for  the  development  and 
commercialization of certain product candidates for the treatment and management of CDI and inflammatory bowel disease (“IBD”), including UC and 
Crohn’s disease. The 2016 License Agreement supports the development of the Company’s portfolio of products for CDI and IBD in markets outside of the 
United States and Canada (the “2016 Licensed Territory”). 

Under the 2016 License Agreement, the Company granted to Nestlé an exclusive, royalty-bearing license to develop and commercialize, in the 2016 
Licensed Territory, certain products based on its microbiome technology that are being developed or commercialized, as applicable, for the treatment of 
CDI and IBD, including VOWST, SER-262, SER-287 and SER-301 (collectively, the “2016 Collaboration Products”). The 2016 License Agreement sets 
forth the Company’s and Nestlé’s respective obligations for development, commercialization, regulatory and manufacturing and supply activities for the 
2016 Collaboration Products with respect to the licensed fields and the 2016 Licensed Territory.

Under  the  2016  License  Agreement,  Nestlé  agreed  to  pay  the  Company  an  upfront  cash  payment  of  $120,000,  which  the  Company  received  in 
February 2016. The Company is eligible to receive up to $285,000 in development milestone payments, $375,000  in  regulatory  payments  and  up  to  an 
aggregate of $1,125,000 for the achievement of certain commercial milestones related to the sales of the 2016 Collaboration Products. Nestlé also agreed to 
pay the Company tiered royalties, at percentages ranging from the high single digits to high teens, of net sales of 2016 Collaboration Products in the 2016 
Licensed Territory.  

Under the 2016 License Agreement, the Company is entitled to receive a $20,000 milestone payment from Nestlé following initiation of a SER-287 
Phase 2 study and a $20,000 milestone payment from Nestlé following the initiation of a SER-287 Phase 3 study. In November 2018, the Company entered 
into a letter agreement with Nestlé which modified the 2016 License Agreement to address the current clinical plans for SER-287. Pursuant to the letter 
agreement, the Company and Nestlé agreed that following initiation of the SER-287 Phase 2b study, the Company would be entitled to receive $40,000 in 
milestone payments from Nestlé, which represent the milestone payments due to the Company for the initiation of a SER-287 Phase 2 study and a Phase 3 
study. The SER-287 Phase 2b study was initiated and the $40,000 of milestone payments were received in December 2018.

The 2016 License Agreement continues in effect until terminated by either party on the following bases: (i) Nestlé may terminate the 2016 License 
Agreement  in  the  event  of  serious  safety  issues  related  to  any  of  the  2016  Collaboration  Products;  (ii)  the  Company  may  terminate  the  2016  License 
Agreement  if  Nestlé  challenges  the  validity  or  enforceability  of  any  of  the  Company’s  licensed  patents;  and  (iii)  either  party  may  terminate  the  2016 
License Agreement in the event of the other party’s uncured material breach or insolvency. Upon termination of the 2016 License Agreement, all licenses 
granted to Nestlé by the Company will terminate, and all rights in and to the 2016 Collaboration Products in the 2016 Licensed Territory will revert to the 
Company. If the Company commits a material breach 

F-32

 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

of  the  2016  License  Agreement,  Nestlé  may  elect  not  to  terminate  the  2016  License  Agreement  but  instead  apply  specified  adjustments  to  its  payment 
obligations and other terms and conditions of the 2016 License Agreement.

Accounting Analysis

The Company assessed the 2016 License Agreement in accordance with Topic 606 and concluded that Nestlé is a customer. The Company identified 
the following promises under the contract: (i) a license to develop and commercialize the 2016 Collaboration Products in the 2016 Licensed Territory, (ii) 
obligation  to  perform  research  and  development  services,  (iii)  participation  on  a  joint  steering  committee,  and  (iv)  manufacturing  services  to  provide 
clinical supply to complete future clinical trials. In addition, the Company identified a contingent obligation to perform manufacturing services to provide 
commercial supply if commercialization occurs, which is contingent upon regulatory approval. This contingent obligation is not a performance obligation 
at inception and has been excluded from the initial allocation as it represents a separate buying decision at market rates, rather than a material right in the 
contract. The Company assessed the promised goods and services to determine if they are distinct. Based on this assessment, the Company determined that 
Nestlé  cannot  benefit  from  the  promised  goods  and  services  separately  from  the  others  as  they  are  highly  interrelated  and  therefore  not  distinct. 
Accordingly,  the  promised  goods  and  services  represent  one  combined  performance  obligation  and  the  entire  transaction  price  will  be  allocated  to  that 
single combined performance obligation. 

At contract inception, the Company determined that the $120,000 non-refundable upfront amount constituted the entirety of the consideration to be 
included in the transaction price as the development, regulatory, and commercial milestones were fully constrained. During the year ended December 31, 
2016,  the  Company  received  $10,000  from  Nestlé  in  connection  with  the  initiation  of  the  Phase  1b  study  for  SER-262  in  CDI.  During  the  year  ended 
December 31, 2017, the Company received $20,000 from Nestlé in connection with the initiation of the Phase 3 study for VOWST, then SER-109.  During 
the  year  ended  December  31,  2018,  the  Company  received  $40,000  from  Nestlé  in  connection  with  the  initiation  of  the  Phase  2b  study  for  SER-287.  
During the year ended December 31, 2020, the Company received $10,000 from Nestlé in connection with the initiation of the Phase 1b SER-301 study.  
As  of  December  31,  2023,  the  aggregate  amount  of  the  transaction  price  allocated  to  the  performance  obligation  of  the  2016  License  Agreement  was 
approximately $200,000.

During  the  years  ended  December  31,  2023,  2022,  and  2021  using  the  cost-to-cost  method,  which  best  depicts  the  transfer  of  control  to  the 
customer,  the  Company  recognized  ($650),  $3,014,  and  $10,446  of  collaboration  revenue  –  related  party,  respectively,  relating  to  the  2016  License 
Agreement.

As  of  December  31,  2023  and  2022,  there  was  $95,364,  and  $96,689  of  deferred  revenue  related  to  the  unsatisfied  portion  of  the  performance 
obligation  under  the  Nestlé  agreements.  As  of  December  31,  2023,  deferred  revenue  is  classified  as  current  or  non-current  in  the  consolidated  balance 
sheets based on the Company’s estimate of revenue that will be recognized within the next twelve months, which is determined by the cost-to-cost method 
which measures the extent of progress towards completion based on the ratio of actual costs incurred to the total estimated costs expected upon satisfying 
the performance obligation. All costs associated with the 2016 License Agreement are recorded in research and development expense in the consolidated 
statements of operations and comprehensive loss.

Contract Balances from Contracts with Customers

The following tables present changes in the Company’s contract liabilities during the year ended December 31, 2023 and 2022:

Year ended December 31, 2023
Contract liabilities:

Deferred revenue - related party

Year ended December 31, 2022
Contract liabilities:

Deferred revenue - related party

Balance as of 
December 31, 
2022

Additions

Deductions

Balance as of 
December 31, 
2023

  $

96,689      

1,644      

(2,969 )   $

95,364  

Balance as of 
December 31, 
2021

Additions

Deductions

Balance as of 
December 31, 
2022

  $

103,817      

—      

(7,128 )   $

96,689  

F-33

 
 
 
 
 
   
   
   
 
 
     
     
     
   
 
     
     
     
   
 
 
 
   
   
   
 
 
     
     
     
   
 
     
     
     
   
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

During the year ended December 31, 2023, the Company recognized the following revenues as a result of changes in the contract liability balances 

in the respective periods (in thousands): 

Revenue recognized in the period from:
Amounts included in the contract liability at the beginning of the period

Year Ended December 31,

2023

2022

  $

1,325     $

7,128  

When consideration is received, or such consideration is unconditionally due, from a customer prior to transferring goods or services to the customer 

under the terms of a contract, a contract liability is recorded. Revenue is recognized from the contract liability over time using the cost-to-cost method.

15.   Collaboration Profit and Loss  

License Agreement with NHSc Rx License GmbH (Nestlé)  

Accounting Analysis  

The 2021 License Agreement represents a separate contract between Nestlé and the Company. The 2021 License Agreement is within the scope 

of Topic 808, and has elements that are within the scope of Topic 606 (see Note 14, Revenue from Contracts with Customers) and Topic 808.   

The Company considers the collaborative pre-launch activities and commercialization activities to be separate units of account within the scope 
of Topic 808 and are not performance obligations under Topic 606. The Company and Nestlé were both active participants in the pre-launch activities and 
commercialization  activities  and  were  exposed  to  significant  risks  and  rewards  that  were  dependent  on  the  commercial  success  of  the  activities  in  the 
arrangement. The amount allocated to the Topic 808 unit of accounting relates to the pre-launch activities performed prior to the first commercial sale of 
VOWST and was determined to be $35,500 based on standalone selling price.   

The Company recorded the $35,500 in total liabilities on its consolidated balance sheets at the inception of the arrangement. On a quarterly basis, 
the  Company  and  Nestlé  provided  financial  information  about  the  pre-launch  activities  performed  by  both  parties.    The  Company  reduced  the  $35,500 
liability as the pre-launch activities were performed and it made payments to Nestlé for the pre-launch costs Nestlé incurred. As of December 31, 2023 and 
2022, there was $10,064 and $34,770, respectively, included in accrued expenses and other current liabilities which represents costs incurred by Nestlé for 
pre-launch activities that have not yet been reimbursed by Seres.   

The  cost  associated  with  pre-launch  activities  performed  by  the  Company  is  recorded  within  total  operating  expenses  in  the  Company’s 
consolidated statements of operations and comprehensive loss.  In the years ended December 31, 2023, 2022, and 2021, the Company recognized $1,446, 
$6,102, and $2,168 in research and development expenses and $4,242, $8,953, and $3,383 in general and administrative expenses, respectively, associated 
with pre-launch activities performed. The pre-launch activities were completed prior to the first commercial sale of VOWST, which occurred in June 2023.    

Under the 2021 License Agreement with Nestlé, beginning with the first commercial sale of VOWST, which occurred in June 2023, net sales of 
VOWST are recorded by Nestlé and include gross sales net of discounts, rebates, allowances, and other applicable deductions. These amounts include the 
use of estimates and judgments, which could be adjusted based on actual results in the future. The Company records its share of the profits or losses from
the sales of VOWST, including commercial and medical affairs expenses incurred by the Company, on a net basis, as collaboration (profit) loss sharing - 
related party. This treatment is in accordance with the Company’s revenue recognition and collaboration policy, given that Nestlé and the Company are 
both active participants in commercialization activities and are exposed to significant risks and rewards that are dependent on the commercial success of the 
activities in the 2021 License Agreement. Nestlé provides the Company with reporting related to net sales of VOWST in accordance with U.S. generally 
accepted accounting principles in order to calculate and record collaboration profit or loss.   

The collaboration (profit) loss sharing - related party line item also includes the Company's profit on the transfer of VOWST inventory to Nestlé, 
which represents the excess of the supply price paid by Nestlé over the Company's cost to manufacture VOWST, subject to a supply price cap applicable to 
product manufactured prior to commercial launch.   

The collaboration (profit) loss sharing - related party line item also includes the collaboration loss related to pre-launch activities, which were 

completed prior to the first commercial sale of VOWST.  

F-34

 
 
 
 
 
 
 
 
   
 
 
     
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

The components of the collaboration profit (loss) sharing for the years ended December 31, 2023,  2022, and 2021 are as follows:

Share of VOWST net loss
Profit on transfer of VOWST inventory to Nestlé
Collaboration (profit)/loss related to pre-launch activities
Total collaboration (profit) loss sharing - related party

For the Year Ended December 31,
2022

2021

2023

  $

  $

18,873     $
(23,327 )  
5,158    

704     $

—     $
—      
1,004      
1,004     $

—  
—  
(1,732 )
(1,732 )

16.   Commitments and Contingencies

Leases

Refer to Note 8 “Leases” for discussion of the commitments associated with the Company’s lease portfolio.

Indemnification Agreements

In the ordinary course of business, the Company may provide indemnification of varying scope and terms to vendors, lessors, business partners and 
other  parties  with  respect  to  certain  matters  including,  but  not  limited  to,  losses  arising  out  of  breach  of  such  agreements  or  from  intellectual  property 
infringement claims made by third-parties. In addition, the Company has entered into indemnification agreements with members of its board of directors 
and its officers that will require the Company, among other things, to indemnify them against certain liabilities that may arise by reason of their status or 
service as directors or officers. The maximum potential amount of future payments the Company could be required to make under these indemnification 
agreements is, in many cases, unlimited. To date, the Company has not incurred any material costs as a result of such indemnifications. The Company does 
not believe that the outcome of any claims under indemnification arrangements will have a material effect on its financial position, results of operations or 
cash flows, and it has not accrued any liabilities related to such obligations in its consolidated financial statements as of December 31, 2023 or 2022.

Legal Contingencies

The  Company  accrues  a  liability  for  legal  contingencies  when  it  believes  that  it  is  both  probable  that  a  liability  has  been  incurred  and  that  the 
Company  can  reasonably  estimate  the  amount  of  the  loss.  The  Company  reviews  these  accruals  and  adjusts  them  to  reflect  ongoing  negotiations, 
settlements,  rulings,  advice  of  legal  counsel  and  other  relevant  information.  To  the  extent  new  information  is  obtained  and  the  views  on  the  probable 
outcomes of claims, suits, assessments, investigations or legal proceedings change, changes in the Company’s accrued liabilities would be recorded in the 
period in which such determination is made.

In addition, in accordance with the relevant authoritative guidance, for any matters in which the likelihood of material loss is at least reasonably 
possible, the Company will provide disclosure of the possible loss or range of loss. If a reasonable estimate cannot be made, however, the Company will 
provide disclosure to that effect. The Company expenses legal costs as they are incurred.

The Company did not  accrue  any  liabilities  related  to  legal  contingencies  in  its  consolidated  financial  statements  as  of  December 31, 2023 and 

2022.

Bacthera Long Term Manufacturing Agreement

On November 8, 2021, the Company entered into a Long Term Manufacturing Agreement with BacThera AG (“Bacthera”), a joint venture between 
Chr.  Hansen and a Lonza Group affiliate, which was amended on December 14, 2022 (the "Bacthera Agreement"). The Bacthera Agreement governs the 
general  terms  under  which  Bacthera,  or  one  of  its  affiliates,  will  (i)  construct  a  dedicated  full-scale  production  suite  for  the  Company  at  Bacthera’s 
Microbiome Center of Excellence in Visp, Switzerland, which is substantially complete; and (ii) provide manufacturing services to the Company for its 
then SER-109 product candidate (now VOWST) and other products, as agreed to by the parties.

Under the terms of the Bacthera Agreement, the Company agreed to pay Bacthera a total of at least 256,000 CHF (or approximately $301,000) for 
the initial term of the agreement, inclusive of the construction fees and annual operating fees. Bacthera is funding the majority of the construction costs and 
will own and control the manufacturing suite during construction. The construction 

F-35

 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

fees that the Company is responsible for represent a small percentage of the overall construction costs and are payable upon the achievement of certain 
milestones  related  to  the  construction  of  the  dedicated  manufacturing  suite.    The  annual  operating  fee  includes  the  cost  of  a  baseline  annual  batch 
production volume.  The Company has also agreed to pay certain other ancillary fees and a per-batch fee in excess of the baseline batches.  These fees are 
subject to adjustment during construction for certain items outside of Bacthera’s control and annually against an agreed index.  The Company will supply 
the  active  pharmaceutical  ingredients  to  Bacthera  to  enable  it  to  perform  the  services  and  pay  for  certain  other  raw  materials  and  manufacturing 
components, which will be acquired by Bacthera.

The Bacthera Agreement has an initial term that continues until the tenth anniversary of the earlier of (a) successful completion of construction and 

demonstration of Bacthera’s readiness for commercial production or (b) the commencement of manufacturing.  

The  initial  term  is  subject  to  renewals,  which  could  extend  the  term  to  16 years, and additional three-year  terms  thereafter.    Each  party  has  the 
ability  to  terminate  the  Bacthera  Agreement  upon  the  occurrence  of  certain  customary  conditions.    The  Company  may  also  terminate  the  Bacthera 
Agreement  for  convenience  after  a  defined  period.    In  the  event  of  a  termination,  the  Company  has  certain  financial  obligations  that  would  apply,  and 
Bacthera has agreed to grant a license to Bacthera-developed manufacturing know how, if any, and provide technical assistance to the Company, so that the 
Company  could  transfer  the  manufacturing  operations  to  itself  or  a  third  party.    The  Bacthera  Agreement  also  contains  representations,  warranties  and 
indemnity obligations as well as limitations of liability that are customary for agreements of this type. 

  The  Bacthera  Agreement  represents  a  lease  as  the  Company  will  have  the  right  to  use  the  dedicated  manufacturing  suite  for  a  period  of  time 
following  completion  of  the  construction  of  the  manufacturing  suite  and  approval  by  regulatory  authorities.  As  of  December  31,  2023,  the  lease 
commencement  date  has  not  occurred  and  therefore  the  Company  has  not  recorded  an  operating  lease  asset  or  an  operating  lease  liability  on  its 
consolidated balance sheets. As of December 31, 2023, the Company has paid Bacthera $12,276 related to the construction of the dedicated manufacturing 
suite. As of December 31, 2023, the Company recorded $38,877 in other non-current assets in the accompanying consolidated balance sheet,  including 
$30,049 related to the achievement of the substantial completion milestone that occurred in late 2023. These amounts will be recorded as part of the right-
of-use asset upon lease commencement.  

17.   Income Taxes

During the years ended December 31, 2023, 2022 and 2021, the Company recorded no income tax benefits for the net operating losses incurred in 

each year or interim period, due to its uncertainty of realizing a benefit from those items.

A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows:

Federal statutory income tax rate

Research and development tax credits
State taxes, net of federal benefit
Stock-based compensation
Uncertain tax position reserves
Other
Change in deferred tax asset valuation allowance

Effective income tax rate

F-36

2023

Year Ended December 31,
2022

2021

(21.0 )%   
(4.3 )    
(7.8 )    
1.4      
0.8      
(0.3 )    
31.2      
— %   

(21.0 )%   
(3.1 )    
(4.3 )    
0.6      
4.6      
0.3      
22.9      
— %   

(21.0 )%
(16.6 )
(2.8 )
(0.4 )
—  
0.4  
40.4  

— %

 
 
 
 
 
 
 
   
   
 
   
   
   
   
   
   
   
   
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

Net deferred tax assets as of December 31, 2023 and 2022 consisted of the following:

Deferred tax assets:

Net operating loss carryforwards
Research and development tax credit carryforwards
Section 174 capitalized research and development expenses
Stock-based compensation expense
Lease liability
Deferred revenue
Accrued expenses
Section 163(j) limitation
Depreciation and amortization
Other

Total deferred tax assets

Deferred tax liabilities:

Depreciation and amortization
Right of use assets

Total deferred tax liabilities

Valuation allowance

Net deferred tax assets

December 31,

2023

2022

142,506     $
52,843    
55,572    
25,898    
29,855    
27,452    
3,540    
3,741    
398    
169    
341,974     $

132,560  
48,854  
38,894  
20,048  
29,717  
29,922  
4,044  
2,303  
396  
200  
306,938  

—    
(29,165 )  
(29,165 )  
(312,809 )   $
—     $

—  
(29,568 )
(29,568 )
(277,370 )
—  

  $

  $

  $
  $

The Tax Cuts and Jobs Act ("TCJA") requires taxpayers to capitalize and amortize research and experimental expenditures under IRC Section 174 
for tax years beginning after December 31, 2021. This rule became effective for the Company during the year ended December 31, 2022 and resulted in the 
capitalization of research and development costs of $102,558 and $160,586 for the years ended December 31, 2023 and 2022, respectively. The Company 
will amortize these costs for tax purposes over five years if the research and development was performed in the U.S. and over 15 years if the research and 
development was performed outside the U.S.

As of December 31, 2023, the Company had net operating loss carryforwards (“NOLs”) for federal and state income tax purposes of $527,065 and 
$504,215, respectively. Federal NOLs of $119,800, generated before 2018, will begin expiring in varying amounts in 2035 unless utilized. The remaining 
federal NOLs of $407,265, generated after 2017, will be carried forward indefinitely and could be used to offset up to 80% of taxable income in future tax 
years.  The Company's state NOLs will expire at various times starting in 2035.  As of December 31, 2023, the Company also had available gross research 
and development tax credit carryforwards for federal and state income tax purposes of $53,928 and $11,455, respectively, which begin to expire in 2031 
and 2028, respectively. The federal research and development tax credits include an orphan drug credit carryforward of $25,873.  

Utilization of the NOLs and research and development tax credit carryforwards may be subject to a substantial annual limitation under Sections 382 
and  383  of  the  IRC  due  to  ownership  changes  that  have  occurred  previously  or  that  could  occur  in  the  future.  These  ownership  changes  may  limit  the
amount of carryforwards that can be utilized annually to offset future taxable income. In general, an ownership change, as defined by Section 382, results 
from  transactions  increasing  the  ownership  of  certain  shareholders  or  public  groups  in  the  stock  of  a  corporation  by  more  than  50%  over  a  three-year 
period. Since its formation, the Company has raised capital through the issuance of capital stock on several occasions. These financings, combined with the 
purchasing shareholders' subsequent disposition of those shares, may have resulted in a change of control or could result in a change of control in the future 
upon subsequent disposition. The Company conducted an analysis to determine if historical changes in ownership through December 31, 2020 would limit 
or otherwise restrict its ability to utilize these NOLs and research and development credit carryforwards. As a result of this analysis, the Company does not 
believe there are any significant limitations on its ability to utilize these carryforwards. However, future changes in ownership after December 31, 2020 
could  affect  the  limitation  in  future  years.  Any  limitation  may  result  in  expiration  of  a  portion  of  the  NOLs  or  research  and  development  credit 
carryforwards before utilization.

The  Company  has  evaluated  the  positive  and  negative  evidence  bearing  upon  its  ability  to  realize  the  deferred  tax  assets.  Management  has 
considered the Company’s history of cumulative net losses incurred since inception and its lack of commercialization of any products or generation of any 
revenue from product sales since inception and has concluded that it is more likely than not that the Company will not realize the benefits of the deferred 
tax assets. Accordingly, a full valuation allowance has been established against 

F-37

 
 
 
 
 
 
 
   
 
 
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
   
 
 
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

the deferred tax assets as of December 31, 2023 and 2022. Management reevaluates the positive and negative evidence at each reporting period.

Changes  in  the  valuation  allowance  for  deferred  tax  assets  during  the  years  ended  December  31,  2023,  2022  and  2021  related  primarily  to  the 
increases in NOLs, research and development tax credit carryforwards and capitalized research and development  expenses pursuant to IRC Section 174, 
and stock-based compensation were as follows:

Valuation allowance at beginning of year

Decreases recorded as benefit to income tax provision
Increases recorded to income tax provision

Valuation allowance as of end of year

  $

  $

2023
(277,370 )   $

—    
(35,439 )  
(312,809 )   $

Year Ended December 31,
2022
(220,114 )   $
—      
(57,256 )    
(277,370 )   $

2021
(193,736 )
—  
(26,378 )
(220,114 )

During the year ended December 31, 2023, the Internal Revenue Service ("IRS") concluded their examination of the Company for the period ended 
December 31, 2018 related to the Company's 2018 research and development tax credits ("R&D Credit(s)"). The Company has adjusted its 2018 R&D 
Credits  and  its  overall  federal  and  state  R&D  Credit  carryforward  balance  from  the  Company's  inception  to  December  31,  2023  to  account  for  the 
conclusions drawn by the IRS. Also, the Company has reviewed each of its overall filing positions since inception and has not identified any additional 
positions that do not meet the more likely than not threshold. The Company does not anticipate a material change to its uncertain tax position reserves in 
the next 12 months. The changes in the Company's unrecognized tax benefits for the years ended December 31, 2023, 2022, and 2021 were as follows:

Balance at beginning of year

Increase in unrecognized tax benefits as a result of tax positions taken 
   during the year
Reduction to unrecognized tax benefits

Balance at end of year

2023

Year Ended December 31,
2022

2021

  $

12,528     $

—     $

1,001    
—    
13,529     $

12,528    
—    
12,528     $

  $

—  

—  
—  
—  

The Company has not yet conducted a study of its research and development credit carry forwards. This study may result in further adjustment to 
the Company’s R&D Credits; however, a full valuation allowance has been provided against the Company’s R&D Credits, and if an adjustment is required, 
this adjustment would be offset by an adjustment to the valuation allowance. Thus, there would be no impact to the consolidated balance sheet or statement 
of operations if an adjustment were required. The Company had no other unrecognized tax benefits accrued for the years ended December 31, 2023 and 
2022, or related interest and penalties as of such dates. The Company will recognize any interest and penalties related to uncertain tax positions in income 
tax expense.  

The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates.  In the normal course of business, the Company 
is subject to examination by federal and state jurisdictions, where applicable. The Company's tax years are still open under statute from 2011 to present. All 
years may be examined to the extent the tax credit or net operating loss carryforwards are used in future periods. 

18.   Related Party Transactions

As described in Notes 14 and 15, in July 2021, the Company entered into the 2021 License Agreement with NHSc Pharma Partners, succeeded by 
NHSc Rx License GmbH (together with Société des Produits Nestlé S.A., their affiliates, and their subsidiaries, “Nestlé”). NHSc Rx License GmbH is an 
affiliate of one of the Company's significant stockholders, Société des Produits Nestlé S.A. During the years ended December 31, 2023,  2022, and 2021, 
the Company recognized $126,975, $4,114, and $133,411 of related party revenue, respectively, associated with the 2021 License Agreement. As of the 
years ended December  31,  2023  and  2022,  there  was  $0 and $1,976  of  deferred  revenue  related  to  the  2021  License  Agreement,  respectively,  which  is 
classified as current in the consolidated balance sheets. As of December 31, 2023 and 2022 there was $28,053 and $34,770 included in accrued expenses 
and  other  liabilities,  which  represents  amounts  due  to  Nestlé  pursuant  to  the  2021  License  Agreement.  As  of  December  31,  2023  and  2022,  there  was 
$7,730 and $0 of deferred income - related party included on the accompanying consolidated balance sheets, which represents the inventory transferred to 
Nestlé  that  Nestlé  has  not  yet  sold  through  to  customers  or  transferred  as  free  goods.  The  Company  recognizes  deferred  income  -  related  party  as 
collaboration profit upon Nestlé's sale or transfer of such inventory to third parties. During the years ended 

F-38

 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
SERES THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(amounts in thousands, except share and per share data)

December  31,  2023  and  2022,  the  Company  paid  Nestlé  $37,387  and  $0  for  Nestlé's  share  of  the  collaboration  expenses  pursuant  to  the  2021  License 
Agreement.  During  the  years  ended  December  31,  2023  and  2022,  the  Company  received  $31,243  and  $0  in  payments  from  Nestlé  for  the  transfer  of 
VOWST to Nestlé. As of December 31, 2023 and 2022, there is $8,674 and $0 due from Nestlé pursuant to the 2021 License Agreement. 

As described in Note 14, Revenue from Contracts with Customers, in January 2016, the Company entered into the 2016 License Agreement with 
Nestec, Ltd, succeeded by Société des Produits Nestlé S.A. for the development and commercialization of certain product candidates in development for 
the treatment and management of CDI and IBD, including UC and Crohn’s disease. Société des Produits Nestlé S.A. is one of the Company's significant 
stockholders. During the years ended December 31, 2023, 2022, and 2021, the Company recognized ($650), $3,014 and $10,446, respectively, of related 
party revenue associated with the 2016 License Agreement. As of December 31, 2023 and 2022, there was $95,364 and $94,713, respectively, of deferred 
revenue  related  to  the  2016  License  Agreement,  which  is  classified  as  current  or  non-current  in  the  consolidated  balance  sheets.  The  Company  did  not 
make any payment to or receive any payment from Nestlé during the years ended December 31, 2023 and 2022 pursuant to the 2016 License Agreement. 
There was no amount due from Nestlé pursuant to the 2016 License Agreement as of December 31, 2023 and 2022.

As described in Note 11, the Company entered into a securities purchase agreement with Flagship Pioneering Fund VII, L.P. and Nutritional 
Health LTP Fund, L.P., affiliates of Flagship, one of the Company's significant stockholders, for the sale of 8,738,243 shares of its common stock at a 
purchase price of $3.15 per share as part of the Registered Direct Offering, which closed on July 5, 2022. The Company received proceeds from Flagship 
of $27,525.

In July 2022, the Company entered into a Pledge and Utilization Agreement with Flagship Pioneering Labs TPC, Inc., an affiliate of Flagship, for an 
option  to  lease  certain  manufacturing  space.  The  Company  paid  $833  for  this  option  which  is  classified  in  other  non-current  assets  on  the  Company's 
consolidated balance sheet as of December 31, 2022. In June 2023, the Company elected not to renew the option and accordingly at such time, expensed 
the $833 option payment.

In July 2019, the Company entered into a sublease agreement with Flagship to sublease a portion of its office and laboratory space in Cambridge, 
Massachusetts. The term of the sublease agreement commenced in July 2019 and ended in November 2021.  Under this agreement, the Company recorded 
other income of $0, $0, and $1,575 during the years ended December 31, 2023, 2022, and 2021. 

19.   401(k) Savings Plan

The  Company  has  a  defined  contribution  savings  plan  under  Section  401(k)  of  the  IRC.  This  plan  covers  substantially  all  employees  who  meet 
minimum  age  and  service  requirements  and  allows  participants  to  defer  a  portion  of  their  annual  compensation  on  a  pre-tax  basis.  Effective  January  1, 
2016, the Company elected to match 50% of the first 6% of an employee’s deferral. Company contributions are expensed in the year for which they are 
declared.  During  the  years  ended  December  31,  2023,  2022,  and  2021  the  Company  recorded  expense  of  $2,003, $1,921,  and  $1,087,  respectively,  for 
401(k) match contributions.

F-39

 
 
DESCRIPTION OF CAPITAL STOCK 

Exhibit 4.2

The following description of the capital stock of Seres Therapeutics, Inc. (the “Company,” “we,” “us,” and “our”) and certain provisions of our Restated 
Certificate of Incorporation, as amended (“Certificate of Incorporation”) and Amended and Restated Bylaws (“Bylaws”) are summaries and are qualified in 
their entirety by reference to the applicable provisions of our Certificate of Incorporation and Bylaws, which have been publicly filed with the Securities 
and Exchange Commission. We encourage you to read our Certificate of Incorporation, our Bylaws and the applicable provisions of the General 
Corporation Law of the State of Delaware for more information. 

Our authorized capital stock consists of: 

•

•

240,000,000 shares of common stock, par value $0.001 per share; and 

10,000,000 shares of preferred stock, par value $0.001 per share. 

Common Stock 

Voting Rights. Holders of our common stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders and do not have 
cumulative voting rights. An election of directors by our stockholders shall be determined by a plurality of the votes cast by the stockholders entitled to 
vote on the election. Subject to the supermajority votes for some matters, other matters shall be decided by the affirmative vote of our stockholders having 
a majority in voting power of the votes cast by the stockholders present or represented and voting on such matter. Our Certificate of Incorporation and 
Bylaws also provide that our directors may be removed only for cause and only by the affirmative vote of the holders of at least two-thirds in voting power 
of the outstanding shares of capital stock entitled to vote thereon. In addition, the affirmative vote of the holders of at least two-thirds in voting power of 
the outstanding shares of capital stock entitled to vote thereon is required to amend or repeal, or to adopt any provision inconsistent with, several of the 
provisions of our Certificate of Incorporation. Holders of common stock are entitled to receive proportionately any dividends as may be declared by our 
board of directors, subject to any preferential dividend rights of any series of preferred stock that we may designate and issue in the future. 

Rights Upon Liquidation. In the event of our liquidation or dissolution, the holders of common stock are entitled to receive proportionately our net assets 
available for distribution to stockholders after the payment of all debts and other liabilities and subject to the prior rights of any outstanding preferred stock.

Other Rights. Holders of common stock have no preemptive, subscription, redemption or conversion rights. The rights, preferences and privileges of 
holders of common stock are subject to and may be adversely affected by the rights of the holders of shares of any series of preferred stock that we may 
designate and issue in the future. 

Dividend 

Holders of common stock are entitled to receive proportionately any dividends as may be declared by our board of directors, subject to any preferential 
dividend rights of outstanding preferred stock. We have never declared or paid any cash dividends on our capital stock. We do not intend to pay cash 
dividends for the foreseeable future. We currently expect to retain all future earnings, if any, for use in the development, operation and expansion of our 
business. Any determination to pay cash dividends in the future will depend upon, among other things, our results of operations, plans for expansion, tax 
considerations, available net profits and reserves, limitations under law, financial condition, capital requirements and other factors that our board of 
directors considers to be relevant. 

Preferred Stock 

Under the terms of our Certificate of Incorporation, our board of directors is authorized to direct us to issue shares of preferred stock in one or more series 
without stockholder approval. Our board of directors has the discretion to determine the rights, preferences, privileges and restrictions, including voting 
rights, dividend rights, conversion rights, redemption privileges and liquidation preferences, of each series of preferred stock. 

 
 
 
The purpose of authorizing our board of directors to issue preferred stock and determine its rights and preferences is to eliminate delays associated with a 
stockholder vote on specific issuances. The issuance of preferred stock, while providing flexibility in connection with possible acquisitions, future 
financings and other corporate purposes, could have the effect of making it more difficult for a third party to acquire, or could discourage a third party from 
seeking to acquire, a majority of our outstanding voting stock. There are no shares of preferred stock outstanding, and we have no present plans to issue any 
shares of preferred stock. 

Anti-Takeover Effects of Delaware Law and Our Certificate of Incorporation and Bylaws 

Some provisions of Delaware law, our Certificate of Incorporation and our Bylaws could make the following transactions more difficult: an acquisition of 
us by means of a tender offer; an acquisition of us by means of a proxy contest or otherwise; or the removal of our incumbent officers and directors. It is 
possible that these provisions could make it more difficult to accomplish or could deter transactions that stockholders may otherwise consider to be in their 
best interest or in our best interest, including transactions which provide for payment of a premium over the market price for our shares. 

These provisions, summarized below, are intended to discourage coercive takeover practices and inadequate takeover bids. These provisions are also 
designed to encourage persons seeking to acquire control of us to first negotiate with our board of directors. We believe that the benefits of the increased 
protection of our potential ability to negotiate with the proponent of an unfriendly or unsolicited proposal to acquire or restructure us outweigh the 
disadvantages of discouraging these proposals because negotiation of these proposals could result in an improvement of their terms. 

Undesignated Preferred Stock. The ability of our board of directors, without action by the stockholders, to issue up to 10,000,000 shares of undesignated 
preferred stock with voting or other rights or preferences as designated by our board of directors could impede the success of any attempt to effect a change 
in control of us. These and other provisions may have the effect of deferring hostile takeovers or delaying changes in control or management of our 
company. 

Stockholder Meetings. Our Bylaws provide that a special meeting of stockholders may be called only by our chairperson of the board, chief executive 
officer or president (in the absence of a chief executive officer), or by a resolution adopted by a majority of our board of directors. 

Requirements for Advance Notification of Stockholder Nominations and Proposals. Our Bylaws establish advance notice procedures with respect to 
stockholder proposals to be brought before a stockholder meeting and the nomination of candidates for election as directors, other than nominations made 
by or at the direction of the board of directors or a committee of the board of directors. 

Elimination of Stockholder Action by Written Consent. Our Certificate of Incorporation eliminates the right of stockholders to act by written consent 
without a meeting. 

Staggered Board. Our board of directors is divided into three classes. The directors in each class will serve for a three-year term, one class being elected 
each year by our stockholders. This system of electing and removing directors may tend to discourage a third party from making a tender offer or otherwise 
attempting to obtain control of us, because it generally makes it more difficult for stockholders to replace a majority of the directors. 

Removal of Directors. Our Certificate of Incorporation provides that no member of our board of directors may be removed from office by our stockholders 
except for cause and, in addition to any other vote required by law, upon the approval of the holders of at least two-thirds in voting power of the 
outstanding shares of stock entitled to vote in the election of directors. 

Stockholders Not Entitled to Cumulative Voting. Our Certificate of Incorporation does not permit stockholders to cumulate their votes in the election of 
directors. Accordingly, the holders of a majority of the outstanding shares of our common stock entitled to vote in any election of directors can elect all of 
the directors standing for election, if they choose, other than any directors that holders of our preferred stock may be entitled to elect. 

Delaware Anti-Takeover Statute. We are subject to Section 203 of the General Corporation Law of the State of Delaware, which prohibits persons deemed 
to be “interested stockholders” from engaging in a “business combination” with a publicly held Delaware corporation for three years following the date 
these persons become interested stockholders unless the business combination is, or the transaction in which the person became an interested stockholder 
was, approved in a prescribed manner or another prescribed exception applies. Generally, an “interested stockholder” is a person who, together with 
affiliates and associates, owns, or within three years prior to the determination of interested stockholder status did own, 15% or more of a corporation’s 
voting stock. Generally, a “business combination” includes a merger, asset or stock sale, or other transaction resulting in a financial benefit to the interested 
stockholder. The existence of this law may have an anti-takeover effect with respect to transactions not approved in advance by the board of directors. 

Choice of Forum. Our Certificate of Incorporation provides that, unless we consent in writing to the selection of an alternative form, the Court of Chancery 
of the State of Delaware will be the sole and exclusive forum for: (1) any derivative action or proceeding brought on our behalf; (2) any action asserting a 
claim of breach of a fiduciary duty or other wrongdoing by any of our directors, officers, employees or agents to us or our stockholders; (3) any action 
asserting a claim against us arising pursuant to any provision of the General Corporation Law of the State of Delaware or Certificate of Incorporation or 
Bylaws; or (4) any action asserting a claim governed by the internal affairs doctrine. In addition, our Bylaws provide that the federal district courts of the 
United States are the exclusive forum for any complaint raising a cause of action arising under the Securities Act. Any person or entity purchasing or 
otherwise acquiring any interest in shares of our capital stock will be deemed to have notice of and to have consented to these choice of forum provisions. It
is possible that a court of law could find the choice of forum provisions contained in our Certificate of Incorporation or Bylaws to be inapplicable or 
unenforceable if challenged in a proceeding or otherwise. 

Amendment of Certificate of Incorporation. The amendment of any of the above provisions in our Certificate of Incorporation, except for the provision 
making it possible for our board of directors to issue preferred stock and the provision prohibiting cumulative voting, would require approval by holders of 
at least two-thirds in voting power of the outstanding shares of stock entitled to vote thereon. 

The provisions of Delaware law, our Certificate of Incorporation and our amended and restated bylaws could have the effect of discouraging others from 
attempting hostile takeovers and, as a consequence, they may also inhibit temporary fluctuations in the market price of our common stock that often result 
from actual or rumored hostile takeover attempts. These provisions may also have the effect of preventing changes in the composition of our board and 
management. It is possible that these provisions could make it more difficult to accomplish transactions that stockholders may otherwise deem to be in their 
best interest. 

 
101 CAMBRIDGEPARK DRIVE
CAMBRIDGE, MASSACHUSETTS

LEASE SUMMARY SHEET

Exhibit 10.6

Execution Date:

September  22 , 2021

Tenant:

Seres Therapeutics, Inc.,
a Delaware corporation

Tenant's Mailing 
Address Prior to 
Occupancy:

Seres Therapeutics, Inc.
200 Sidney Street, 4  Floor
Cambridge, Massachusetts 02139

th

Landlord:

  HCP/King 101 CPD LLC, a Delaware limited liability company

Building:

Campus:

101 Cambridgepark Drive, Cambridge, Massachusetts. The Building is currently under construction 
and shall consist of five (5) stories and contain approximately 161,040 rentable square feet. The land 
(the "Land") on which the Building is located is described on Exhibit 2A attached hereto and made 
a part hereof.

  All  of  the  land  described  on  Exhibit  2B  (including  the  Land  described  above,  which  Land  is  a 
portion  of  the  land  described  on  Exhibit  2B)  together  with  the  Building  described  above,  the 
buildings  now  known  as  and  numbered  87  Cambridgepark  Drive  ("Building  87"),  and  any  other 
building and/or improvements constructed thereon. The Campus includes a parking garage under the 
Building (the "Garage") which is used in common by the tenants of the Campus.

Premises:

Phase I Premises: The fourth (4 ) floor;

th

Phase II Premises: A portion of the first (1 ) floor, and the fifth (5 ) floor.

th

st

st

  Areas on the first (1 ) floor (8,951 rentable square feet, including the Storage Premises (as defined 
below)),  the  fourth  (4 )  floor  (35,575  rentable  square  feet),  the  fifth  (5 )  floor  (35,575  rentable 
square feet, including a vivarium), and the Penthouse floor (2,614 rentable square feet), containing 
approximately 82,714 rentable square feet in the aggregate. The Premises consist of:

th

th

Prime Premises, which will be located on the first (1 ), fourth (4 ) and fifth (5 ) floors.

st

th

th

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Penthouse  Equipment  Premises,  which  will  be  located  on  the  Penthouse  floor.  The  Penthouse 
Equipment  Premises  are  located  in  a  common  room  (the  "Penthouse  Equipment  Room")  which 
contains equipment of other tenants.

Storage  Premises,  which  will  be  located  on  the  first  (1 )  floor.  The  Storage  Premises  will  be  a 
caged area located in a common room (the "Storage Room") which contains storage areas of other 
tenants.

st

The term "Premises"  shall  mean  the  Prime  Premises,  the  Penthouse  Equipment  Premises  and  the 
Storage  Premises.  The  Premises  are  shown  on  the  Lease  Plans  attached  hereto  as  Exhibit  1A, 
Exhibit 1B, and Exhibit 1C and made a part hereof (the "Lease Plans").

Landlord  and  Tenant  stipulate  and  agree  that  the  rentable  square  footage  of  the  Building  and  the 
rentable square footage of the Premises are based on the BOMA International Standard Method for 
Measuring  Floor  Area  in  Office  Buildings  (ANSI/BOMA  Z65.1-2017)  as  modified  for  laboratory 
uses and applied in the Boston market and shall not be remeasured.

Property:

The Building, the Garage, the Land, and other improvements located on, and to be constructed on, 
the Land.

Parking Areas:

The  parking  structures  (including  the  Garage  located  underneath  the  Building)  located  on  the 
Campus that Landlord provides for parking by all tenants of space on the Property.

Term Commencement 
Date:

Phase I Term Commencement Date: The earlier of (i) the date that Tenant first commences to use 
the  Phase  I  Premises,  or  any  portion  thereof,  for  any  Permitted  Use,  or  (ii)  the  Substantial 
Completion,  as  hereinafter  defined,  of  Landlord's  Work,  as  hereinafter  defined  applicable  to  the 
Phase I Premises. The parties estimate that that the Phase I Term Commencement Date will occur on 
or about October 15, 2022 ("Estimated Phase I Term Commencement Date").

Phase II Term Commencement Date: The earlier of (i) the date that Tenant first commences to use 
the  Phase  II  Premises,  or  any  portion  thereof,  for  any  Permitted  Use  or  (ii)  the  Substantial 
Completion,  as  hereinafter  defined,  of  Landlord's  Work,  as  hereinafter  defined  applicable  to  the 
Phase II Premises. The parties estimate that that the Phase II Term Commencement Date will occur 
on or about December 1, 2022 ("Estimated Phase II Term Commencement Date").

The  "Estimated  Term  Commencement  Date"  shall  mean,  as  applicable,  the  Estimated  Phase  I 
Term Commencement Date or the Estimated Phase II Term Commencement Date.

4835-4009-9054, v. 8

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  "Term  Commencement  Date"  shall  mean,  as  applicable,  the  Phase  I  Premises  Term 
Commencement Date or the Phase II Premises Term Commencement Date.

Rent Commencement 
Date:

Phase I: The date that is three (3) months after the Phase I Term Commencement Date ("Phase  I 
Rent Commencement Date").

Phase II: The date that is three (3) months after the Phase II Term Commencement Date ("Phase II 
Rent Commencement Date").

Expiration Date:

Ten (10) years and three (3) months after the Phase II Term Commencement Date, except that if the 
Phase II Term Commencement Date does not occur on the first day of a calendar month, then the 
Expiration Date shall be the last day of the calendar month in which the date ten (10) years and three 
(3) months after the Phase II Term Commencement Date occurs.

Extension Term:

Subject to Section 1.2 below, one (1) extension term of seven (7) years.

Landlord's 
Contribution:

Permitted Uses:

  Up to $20,678,500.00, subject to Article 4 below and Exhibit 4 attached hereto.

Subject  to  Legal  Requirements,  Tenant  shall  have  the  right  to  use  the  following  portions  of  the 
Premises only for the following uses:

Prime Premises:  General  office,  research,  development,  warehouse  and  laboratory  use,  and  other 
ancillary uses (including, but not limited to, the Approved Vivarium Use) related to the foregoing. 
"Approved Vivarium Use" shall mean small rodents, subject to Section 4.6 of this Lease;

Penthouse  Equipment  Premises:  Installation,  operation  and
maintenance of Tenant's Penthouse Equipment; and

Storage Premises: The storage of Tenant's Hazardous Materials, waste and other materials used or 
generated by Tenant in the Premises.

4835-4009-9054, v. 8

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Base Rent:

RENT YEAR

ANNUAL BASE RENT

MONTHLY PAYMENT

Phase I Premises only:

Months 1-3 of Rent Year 1

$0.00

Months 4-12 of Rent Year 1

$3,706,599.00*

$0.00

$308,883.25

Phase II Premises only:

Phase II Term Commencement Date - 
the last day of the third (3rd) calendar 
month following the Phase II Term 
Commencement Date

The date which is four (4) months after 
the Phase II Term Commencement Date 
- end of Rent Year 1

Entire Premises:

$0.00

$0.00

$4,647,515.00*

$387,292.92

Rent Year 2

Rent Year 3

Rent Year 4

Rent Year 5

Rent Year 6

Rent Year 7

Rent Year 8

Rent Year 9

Rent Year 10

Rent Year 11

*annualized

4835-4009-9054, v. 8

$8,604,737.42

$8,862,879.54

$9,128,765.93

$9,402,628.91

$9,684,707.77

$9,975,249.01

$10,274,506.48

$10,582,741.67

$10,900,223.92

$11,227,230.64

4

$717,061.45

$738,573.30

$760,730.49

$783,552.41

$807,058.98

$831,270.75

$856,208.87

$881,895.14

$908,351.99

$935,602.55

 
 
 
 
 
 
 
 
Rent Year:

  Rent  Year  1  shall  be  the  twelve-(12)-month  period  commencing  as  of  the  Phase  I  Term 
Commencement Date, except that if the Phase I Term Commencement Date occurs on other than the 
first  day  of  a  calendar  month,  then  Rent  Year  1  shall  commence  as  of  the  Phase  I  Term 
Commencement  Date  and  shall  end  on  the  last  day  of  the  calendar  month  in  which  the  first 
anniversary  of  the  Phase  I  Term  Commencement  Date  occurs.  Each  Rent  Year  after  Rent  Year  1 
shall be the twelve-(12)-month period immediately following the preceding Rent Year.

Operating Costs and 
Taxes:
Tenant's Share:

Letter of Credit:

See Sections 5.2 and 5.3.

  A  fraction,  the  numerator  of  which  is  the  number  of  rentable  square  feet  in  the  Premises  and  the 
denominator  of  which  is  the  number  of  rentable  square  feet  in  the  Building.  As  of  the  Execution 
Date, Tenant's Share with respect to the Premises is 51.36%.
$6,265,585.53, subject to adjustment as set forth in Section 7.6 below.

Guarantor:

  None.

EXHIBIT 1A
EXHIBIT 1B
EXHIBIT 1C
EXHIBIT 2A
EXHIBIT 2B
EXHIBIT 3
EXHIBIT 4
EXHIBIT 4-1
EXHIBIT 4-2
EXHIBIT 4-3
EXHIBIT 5
EXHIBIT 6
EXHIBIT 7
EXHIBIT 7-1
EXHIBIT 8
EXHIBIT 8-1
EXHIBIT 8-2
EXHIBIT 9
EXHIBIT 10
EXHIBIT 11

4835-4009-9054, v. 8

  LEASE PLAN - PRIME PREMISES
  LEASE PLAN - STORAGE PREMISES
  LEASE PLAN - PENTHOUSE EQUIPMENT PREMISES
  LEGAL DESCRIPTION - LAND
  LEGAL DESCRIPTION
  BASE BUILDING CAPACITIES
  WORK LETTER
  BASE BUILDING PLANS
  TENANT/LANDLORD RESPONSIBILITY MATRIX
  INITIAL FIT PLAN OF TENANT IMPROVEMENT WORK
  FORM OF LETTER OF CREDIT
  LANDLORD'S SERVICES
  TENANT'S HAZARDOUS MATERIALS
  TENANT'S CONTROL AREAS
  RULES AND REGULATIONS
  BUILDING RULES AND REGULATIONS
  CONSTRUCTION RULES AND REGULATIONS
  TENANT WORK INSURANCE SCHEDULE
  LEED GUIDELINES
  PARKING AND TRAFFIC DEMAND MANAGEMENT PLAN

5

 
 
 
 
 
 
 
 
 
 
 
1.

LEASE GRANT; TERM; APPURTENANT RIGHTS; EXCLUSIONS

TABLE OF CONTENTS

1.2
1.3
1.4
1.5
1.6

Extension Term
Appurtenant Rights
Tenant's Access
No recording // Notice of Lease
Exclusions

2.

RIGHTS RESERVED TO LANDLORD

2.1
2.2
2.3
2.4
2.5
2.6

Additions and Alterations
Additions to the Property
Name and Address of Building
Landlord's Access
Pipes, Ducts and Conduits
Minimize Interference

3.

CONDITION OF PREMISES; CONSTRUCTION

3.1
3.2
3.3

Condition of Premises
Landlord's Work
Tenant's Remedies in the Event of Delays in Term Commencement Date

4.

USE OF PREMISES

4.1
4.2
4.3
4.4

Permitted Uses
Prohibited Uses
MWRA Permit
Parking and Traffic Demand Management Plan; Site Action Plan

5.

RENT; ADDITIONAL RENT

5.1
5.2
5.3
5.4
5.5
5.6

Base Rent; Additional Rent
Operating Costs
Taxes
Late Payments
No Offset; Independent Covenants; Waiver
Survival

6.

7.

INTENTIONALLY OMITTED

LETTER OF CREDIT

7.1
7.2
7.3
7.4
7.5
7.6

Amount
Application of Proceeds of Letter of Credit
Transfer of Letter of Credit
Cash Proceeds of Letter of Credit
Return of Security Deposit or Letter of Credit
Reduction in Letter of Credit Amount

8.

INTENTIONALLY OMITTED

4835-4009-9054, v. 8

i

1

2
3
6
6
7

7

7
7
8
8
9
9

9

9
9
10

11

11
11
12
12

13

13
13
17
18
19
20

20

20

20
21
21
21
21
21

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9.

UTILITIES, LANDLORD'S SERVICES

Electricity

9.1
9.2 Water
9.3
9.4
9.5
9.6

Gas
Other Utilities.
Interruption or Curtailment of Utilities
Landlord's Services

10. MAINTENANCE AND REPAIRS

10.1 Maintenance and Repairs by Tenant
10.2 Maintenance and Repairs by Landlord
10.3 Accidents to Sanitary and Other Systems
Floor Load--Heavy Equipment
10.4
Premises Cleaning
10.5
Pest Control
10.6
Service Interruptions
10.7

11. ALTERATIONS AND IMPROVEMENTS BY TENANT

Landlord's Consent Required

11.1
11.2 After-Hours
11.3 Harmonious Relations
11.4
11.5 General Requirements

Liens

12.

SIGNAGE

12.1
12.2
12.3

Restrictions
Exterior Signage
Building Directory

13. ASSIGNMENT, MORTGAGING AND SUBLETTING

13.1
13.2
13.3
13.4
13.5
13.6
13.7

Landlord's Consent Required
Landlord's Recapture Right
Standard of Consent to Transfer
Listing Confers no Rights
Profits In Connection with Transfers
Prohibited Transfers
Exceptions to Requirement for Consent

14.

INSURANCE; INDEMNIFICATION; EXCULPATION

Tenant's Insurance
Indemnification
Property of Tenant
Limitation of Landlord's Liability for Damage or Injury

14.1
14.2
14.3
14.4
14.5 Waiver of Subrogation; Mutual Release
14.6

Tenant's Acts--Effect on Insurance

4835-4009-9054, v. 8

ii

22

22
22
22
23
23
23

23

23
24
24
24
24
25
25

26

26
27
27
27
28

28

28
28
29

29

29
29
30
30
30
30
31

32

32
33
33
34
34
34

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
14.7

Landlord's Insurance

15.

CASUALTY; TAKING

15.1 Damage
15.2
15.3
15.4
15.5 Disposition of Awards

Termination Rights
Rent Abatement
Taking for Temporary Use

16.

ESTOPPEL CERTIFICATE

17. HAZARDOUS MATERIALS

Prohibition
17.1
17.2
Environmental Laws
17.3 Hazardous Material Defined
17.4
17.5
17.6
17.7 Disclosures
17.8

Chemical Safety Program
Testing.
Indemnity; Remediation

Removal

18.

RULES AND REGULATIONS

18.1
18.2
18.3

Rules and Regulations
Energy Conservation
Recycling

19.

LAWS AND PERMITS

19.1

Legal Requirements

20. DEFAULT

Events of Default
Remedies

Landlord's Self-Help; Fees and Expenses

20.1
20.2
20.3 Damages - Termination
20.4
20.5 Waiver of Redemption, Statutory Notice and Grace Periods
20.6
20.7 No Waiver
20.8
20.9

Restrictions on Tenant's Rights
Landlord Default

Landlord's Remedies Not Exclusive

21.

SURRENDER; ABANDONED PROPERTY; HOLD-OVER

Surrender

21.1
21.2 Abandoned Property
21.3 Holdover
21.4 Warranties

22. MORTGAGEE RIGHTS

4835-4009-9054, v. 8

iii

35

35

35
36
37
37
37

37

38

38
38
39
39
39
40
42
42

42

42
42
42

43

43

44

44
45
46
47
47
47
47
48
48

48

48
50
50
51

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Subordination

22.1
22.2 Notices
22.3 Mortgagee Consent
22.4 Mortgagee Liability

23. QUIET ENJOYMENT

24. NOTICES

25. MISCELLANEOUS

Representation of Authority
Expenses Incurred by Landlord Upon Tenant Requests
Survival
Limitation of Liability

Separability
Captions
Broker
Entire Agreement

25.1
25.2
25.3
25.4
25.5 Governing Law
25.6
25.7
25.8
25.9
25.10 Binding Effect
25.11 Landlord Obligations upon Transfer
25.12 No Grant of Interest
25.13 Financial Information
25.14 OFAC Certificate and Indemnity
25.15 Confidentiality
25.16 Force Majeure
25.17 Jury Trial Waiver

26.

RIGHT OF FIRST OFFER

26.1 Grant of Option
26.2 Definition of ROFO Premises
26.3
26.4
26.5
26.6
26.7 Offering Amendment
Last Acceptance Date
26.8

Procedures for Exercising ROFO
Conditions to ROFO
Termination of Right of First Offer
Terms of Lease Applicable ROFO Premises

4835-4009-9054, v. 8

iv

51
51
51
51

52

52

53

53
53
53
53
53
53
53
54
54
54
54
54
54
55
55
55
56

56

56
56
57
57
57
58
58
58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
THIS INDENTURE OF LEASE (this "Lease") is hereby made and entered into on the Execution Date by and between 

Landlord and Tenant.

Each  reference  in  this  Lease  to  any  of  the  terms  and  titles  contained  in  any  Exhibit  attached  to  this  Lease  shall  be 
deemed and construed to incorporate the data stated under that term or title in such Exhibit. All capitalized terms not otherwise 
defined herein shall have the meanings ascribed to them as set forth in the Lease Summary Sheet which is attached hereto and 
incorporated herein by reference.

CREATION OF CONDOMINIUM

(1)Tenant hereby acknowledges and agrees that, at Landlord's sole election, Landlord may establish a condominium (the 
"Condominium") by filing a Master Deed and Declaration of Trust of the Condominium. If Landlord makes such election, then 
the  Building  and  the  building  known  as  87  Cambridgepark  Drive  ("87  Building")  shall  each  be  Units  of  the  Condominium, 
provided that no such Condominium shall materially adversely affect Tenant's rights or increase Tenant's obligations under this 
Lease  (the  Master  Deed,  as  may  be  amended  from  time  to  time,  being  referred  to  herein  as  the  "Master  Deed",  and  the 
Declaration of Trust, as may be amended from time to time, being referred to herein as the "Declaration of Trust").

(2)The Lease shall be subject and subordinate, in all respects, to the Master Deed, the Declaration of Trust, and the other 
documents  establishing  the  Condominium  (the  "Condominium  Documents").  Tenant  shall,  at  Landlord's  request,  execute  a 
reasonable instrument, in recordable form, confirming that the Lease is subject and subordinate to the Condominium Documents.

1.

LEASE GRANT; TERM; APPURTENANT RIGHTS; EXCLUSIONS

1.1Lease Grant. The parties intend that Tenant lease and occupy the Premises as follows:

(a)

Phase I Premises. Landlord hereby leases to Tenant, and Tenant hereby leases from Landlord, the Phase I 
Premises upon and subject to terms and conditions of this Lease, for a term of years commencing on the Phase I Premises Term 
Commencement Date and, unless earlier terminated or extended pursuant to the terms hereof, ending on the Expiration Date (the 
"Initial Term"; the Initial Term and any duly exercised Extension Term are hereinafter collectively referred to as the "Term"). 
From the Phase I Premises Term Commencement Date until the Phase II Premises Term Commencement Date, each reference 
contained in the Lease to the "Premises" shall be considered to be a reference to the Phase I Premises only, and each reference 
contained in this Lease to the "Term" shall apply to the Phase I Premises only.

(b)

Phase II Premises. Landlord hereby leases to Tenant, and Tenant hereby leases from Landlord, the Phase 
II Premises upon and subject to terms and conditions of this Lease, for a term of years commencing on the Phase II Premises 
Term  Commencement  Date  and,  unless  earlier  terminated  or  extended  pursuant  to  the  terms  hereof,  ending  on  the  Expiration 
Date. From and after the Phase II Premises Term Commencement Date, each reference contained in the Lease to the "Premises" 
shall be considered to be a reference to the Phase I Premises and the Phase II Premises, collectively, and each reference to the 
"Term" shall apply to the entire Premises.

4835-4009-9054, v. 8

1

 
1.2

Extension Term.

(a)

Provided  that  the  following  conditions,  which  may  be  waived  by  Landlord  in  its  sole  discretion,  are 
satisfied  (i)  Tenant,  an  Affiliated  Entity  (hereinafter  defined)  and/or  a  Successor  (hereinafter  defined)  is/are  then  occupying 
seventy-five (75%) percent of the Premises; and (ii) no Event of Default nor an event which, with the passage of time and/or the 
giving  of  notice  would  constitute  an  Event  of  Default  has  occurred  (1)  as  of  the  date  of  the  Extension  Notice  (hereinafter 
defined), and (2) at the commencement of the Extension Term (hereinafter defined), Tenant shall have the option to extend the 
Term for one (1) additional term of seven (7) years (the "Extension Term"), commencing as of the expiration of the Initial Term. 
Tenant must exercise such option to extend, if at all, by giving Landlord written notice (the "Extension Notice") on or before the 
date that is twelve (12) months prior to the expiration of the Initial Term, but in no event earlier than fifteen (15) months prior to 
the expiration of the Initial Term, time being of the essence. Upon the timely giving of such notice, the Term shall be deemed 
extended upon all of the terms and conditions of this Lease, except that Base Rent during the Extension Term shall be calculated 
in accordance with this Section 1.2, Landlord shall have no obligation to construct or renovate the Premises. If Tenant fails to 
give  timely  notice,  as  aforesaid,  Tenant  shall  have  no  further  right  to  extend  the  Term.  Notwithstanding  the  fact  that  Tenant's 
proper and timely exercise of such option to extend the Term shall be self-executing, the parties shall promptly execute a lease 
amendment reflecting such Extension Term after Tenant exercises such option. The execution of such lease amendment shall not 
be deemed to waive any of the conditions to Tenant's exercise of its rights under this Section 1.2.

(b)

The  Base  Rent  during  the  Extension  Term  (the  "Extension  Term  Base  Rent")  shall  be  determined  in 
accordance with the process described hereafter. Extension Term Base Rent shall be the fair market rental value of the Premises 
then demised to Tenant as of the commencement of the Extension Term as determined in accordance with the process described 
below,  for  renewals  of  first  class  office/research/laboratory  building/campus  in  the  Alewife  area  of  Cambridge,  Massachusetts 
real estate market (the "Market Area") of equivalent quality, size, utility and location, with the length of the Extension Term, the 
credit  standing  of  Tenant  and  all  other  relevant  factors  to  be  taken  into  account.  Within  thirty  (30)  days  after  receipt  of  the 
Extension Notice, Landlord shall deliver to Tenant written notice of its determination of the Extension Term Base Rent for the 
Extension  Term.  Tenant  shall,  within  thirty  (30)  days  after  receipt  of  such  notice,  notify  Landlord  in  writing  whether  Tenant 
accepts  or  rejects  Landlord's  determination  of  the  Extension  Term  Base  Rent  ("Tenant's  Response  Notice").  If  Tenant  fails 
timely  to  deliver  Tenant's  Response  Notice,  Landlord's  determination  of  the  Extension  Term  Base  Rent  shall  be  binding  on 
Tenant.

(c)

If  and  only  if  Tenant's  Response  Notice  is  timely  delivered  to  Landlord  and  indicates  both  that  Tenant 
rejects  Landlord's  determination  of  the  Extension  Term  Base  Rent  and  desires  to  submit  the  matter  to  arbitration,  then  the 
Extension Term Base Rent shall be determined in accordance with the procedure set forth in this Section 1.2(c). In such event, 
within ten (10) days after receipt by Landlord of Tenant's Response Notice indicating Tenant's desire to submit the determination 
of the Extension Term Base Rent to arbitration, Tenant and Landlord shall each notify the other, in writing, of their respective 
selections of an appraiser (respectively, "Landlord's Appraiser" and "Tenant's Appraiser"). Landlord's Appraiser and Tenant's 
Appraiser shall then jointly select a third appraiser (the "Third Appraiser") within ten (10) days of their appointment. 

4835-4009-9054, v. 8

2

 
All of the appraisers selected shall be individuals with at least five (5) consecutive years' commercial appraisal experience for 
office and laboratory space in the area in which the Premises are located, shall be members of the Appraisal Institute (M.A.I.), 
and, in the case of the Third Appraiser, shall not have acted in any capacity for either Landlord or Tenant within five (5) years of 
his or her selection. The three appraisers shall determine the Extension Term Base Rent in accordance with the requirements and 
criteria set forth in Section 1.2(b) above, employing the method commonly known as Baseball Arbitration, whereby Landlord's 
Appraiser and Tenant's Appraiser each sets forth its determination of the Extension Term Base Rent as defined above, and the 
Third  Appraiser  must  select  one  or  the  other  (it  being  understood  that  the  Third  Appraiser  shall  be  expressly  prohibited  from 
selecting a compromise figure). Landlord's Appraiser and Tenant's Appraiser shall deliver their determinations of the Extension 
Term Base Rent to the Third Appraiser within five (5) days of the appointment of the Third Appraiser and the Third Appraiser 
shall render his or her decision within ten (10) days after receipt of both of the other two determinations of the Extension Term 
Base Rent. The Third Appraiser's decision shall be binding on both Landlord and Tenant. Each party shall bear the cost of its own 
appraiser and the cost of the Third Appraiser shall be paid by the party whose determination is not selected.

1.3

Appurtenant Rights.

(a)

Common Areas. Subject to the terms of this Lease and the Rules and Regulations (hereinafter defined), 
Tenant shall have, as appurtenant to the Premises, rights to use in common with others entitled thereto, the following areas (such 
areas are hereinafter referred to as the "Common Areas"): (i) the common loading docks, hallways, lobby, and elevator of the 
Building serving the Premises, (ii) the common lavatories located on the floor(s) on which the Premises are located, (iii) common 
walkways and driveways necessary for access to the Building, (iv) the Parking Areas, (v) the courtyard deck area, and (vi) other 
areas and facilities located in the Building, on the Land, or elsewhere on the Campus designated by Landlord from time to time 
for the common use of tenants of the Building and other entitled thereto; and no other appurtenant rights or easements. "Rules 
and Regulations" shall be defined as the rules and regulations promulgated by Landlord pursuant to, and subject to, the provisions 
of Section 18.1 of the Lease.

(b)

Parking.  During  the  Term,  Landlord  shall,  subject  to  the  terms  hereof  and  Section  4.4  below,  make 
available  and  Tenant  shall  lease  one  (1)  parking  space  per  1,000  rentable  square  feet  of  the  Premises  (i.e.,  eighty-three  (83) 
parking spaces based on 82,714 square feet) for Tenant's use in the Parking Areas serving the Building. The number of parking 
spaces in the Parking Areas reserved for Tenant, as modified pursuant to this Lease or as otherwise permitted by Landlord, are 
hereinafter referred to as the "Parking Spaces." The rate for Parking Spaces shall be the prevailing market rate established from 
time to time by Landlord or the Garage Operator, as the case may be. The current monthly rate for each Parking Space is One 
Hundred Seventy-Five and 00/100 Dollars ($175.00). Notwithstanding the foregoing, the initial rate for each Parking Space shall 
be established upon the Phase I Term Commencement Date. Tenant shall have no right to hypothecate or encumber the Parking 
Spaces, and shall not sublet, assign, or otherwise transfer the Parking Spaces other than to employees of Tenant occupying the 
Premises  or  to  a  Successor  (hereinafter  defined),  an  Affiliated  Entity  (hereinafter  defined),  or  a  transferee  pursuant  to  an 
approved Transfer under Section 13 of this Lease. Subject to Landlord's right to reserve parking for other tenants of the Building, 
said Parking Spaces will be on an unassigned, non-reserved basis, and shall be subject to such Rules and Regulations, as may be 
in effect for the use of the parking 

4835-4009-9054, v. 8

3

 
areas from time to time. If during the Term of this Lease, Landlord grants or designates reserved parking spaces in the Parking 
Areas serving the Building to any other tenant of the Building, then Tenant shall be entitled to receive a corresponding number of 
such reserved parking spaces for a monthly rental fee payable by Tenant as Additional Rent hereunder, at Landlord's prevailing 
rate for such reserved parking spaces. Reserved and handicap parking spaces must be honored. Landlord hereby reserves the right 
to enter into a management agreement or lease with an entity for the Garage ("Garage Operator"). In such event, Tenant, upon 
request  of  Landlord,  shall  enter  into  a  parking  agreement  with  the  Garage  Operator  and  pay  the  Garage  Operator  the  monthly 
charge  established  hereunder,  and  Landlord  shall  have  no  liability  for  claims  arising  through  acts  or  omissions  of  the  Garage 
Operator unless caused by the negligence or willful misconduct of Landlord. It is understood and agreed that the identity of the 
Garage Operator may change from time to time during the Term. In connection therewith, any parking lease or agreement entered 
into  between  Tenant  and  a  Garage  Operator  shall  be  freely  assignable  by  such  Garage  Operator  or  any  successors  thereto. 
Landlord  shall  have  the  right,  upon  at  least  three  (3)  months'  prior  written  notice  to  Tenant,  to  temporarily  relocate  all  or  any 
portion of the Parking Spaces in to other portions of the Property and/or parking areas owned, controlled or leased by Landlord 
and  located  in  the  vicinity  of  the  area.  If  Landlord  elects  to  relocate  Tenant's  Parking  Spaces,  Landlord  (at  its  sole  cost  and 
expense)  shall  provide,  for  the  duration  of  such  relocation,  shuttle  service  to  and  from  such  temporary  parking  location.  In 
addition, Landlord may, at its election, implement valet or managed parking in order to accommodate the parking needs of the 
Property from time to time.

(c)

Common Acid Neutralization Tank.

(i) Landlord shall, as part of Landlord's Work, install an acid neutralization tank (the "Common Acid 
Neutralization Tank") on the first (1st) floor of the Building (the "PH System Room") for Tenant's use, in common with other
tenants in the Building, in accordance with the provisions of this Lease. Landlord shall obtain, and maintain, all governmental 
permits and approvals necessary for the operation and maintenance of the Common Acid Neutralization Tank in accordance with 
Legal Requirements. In addition, as part of Landlord's Work, Landlord may install a lab waste sampling port within the Premises 
to  allow  Landlord  to  take  samples  of  Tenant's  effluent  from  time  to  time  and  ensure  compliance  with  Legal  requirements, 
including the MWRA regulations.

(ii) Except as otherwise provided below, the cost of operating, maintaining, repairing and restoring the 
Common Acid Neutralization Tank shall be included in Operating Costs. Notwithstanding the foregoing, if Landlord reasonably 
determines that Tenant is using the Common Acid Neutralization Tank in excess of its proportionate share of the total volume 
thereof,  Landlord  may  elect,  at  Tenant's  expense,  to  furnish  and  install  metering  equipment  to  measure  Tenant's  usage  of  the 
Common Acid Neutralization Tank. In such event, Tenant shall, within thirty (30) days after Landlord's written demand therefor 
from  time  to  time,  pay  to  Landlord,  as  Additional  Rent,  the  full  amount  of  any  charges  (including,  without  limitation,  any 
services charges) attributable to Tenant's usage as measured by such meter.

(iii)Tenant agrees to be responsible for any damage caused to the Building, Property or the Common 
Acid Neutralization Tank in connection with Tenant's use thereof. Except (subject to Section 14.5) with respect to Claims, to the 
extent caused by the negligence or willful misconduct of Landlord or any Landlord Parties, Tenant shall indemnify, 

4835-4009-9054, v. 8

4

 
save, defend (at Landlord's option and with counsel reasonably acceptable to Landlord) and hold the Landlord Parties, harmless 
from and against any and all Claims, including (A) damages for the loss of or restriction on use of rentable or usable space of the 
Building, and (B) sums paid in settlement of Claims that arise during or after the Term as a result of Tenant's improper use of the
Common  Acid  Neutralization  Tank.  This  indemnification  by  Tenant  includes  costs  actually  incurred  by  Landlord:  (1)  in 
connection  with  any  investigation  required  by  any  Governmental  Authority  of  site  conditions,  (2)  in  connection  with  any 
investigation  required  by  Landlord  pursuant  to  which  it  is  determined  that  Tenant  has  improperly  used  the  Common  Acid 
Neutralization  Tank,  and  (3)  any  clean-up,  remediation,  and/or  removal  of  any  Hazardous  Materials  and/or  restoration  of  the 
Property required by any Governmental Authority caused by Tenant's improper use of the Common Acid Neutralization Tank.

improvements to the Common Acid Neutralization Tank or (B) otherwise access the PH System Room.

(iv)Tenant  shall  have  no  right  to  (A)  make  any  changes,  alterations,  additions,  decorations  or  other 

(d) Generator.  Reference  is  made  to  the  fact  the  Building  is  served  by  a  1250  kw  emergency  generator 
("Generator").  Tenant  shall  be  permitted  to  connect  certain  equipment  the  Generator,  provided  that  the  aggregate  electrical 
demand of all equipment connected by Tenant to the Generator at any time shall not exceed Tenant's pro rata share (based upon
relative rentable floor area) of the Generator. Landlord's sole obligation for either providing emergency generators or providing 
emergency back-up power to Tenant shall be: (i) to provide emergency generators with not less than the stated capacity of the 
emergency  generators  located  in  the  Building  as  of  the  Term  Commencement  Date,  and  (ii)  to  contract  with  a  third  party  to 
maintain the emergency generators as per the manufacturer's standard maintenance guidelines. Landlord shall have no obligation 
to  provide  Tenant  with  operational  emergency  generators  or  back-up  power  or  to  supervise,  oversee  or  confirm  that  the  third 
party  maintaining  the  emergency  generators  is  maintaining  the  generators  as  per  the  manufacturer's  standard  guidelines  or 
otherwise. During any period of replacement, repair or maintenance of the emergency generators when the emergency generators 
are  not  operational,  including  any  delays  thereto  due  to  the  inability  to  obtain  parts  or  replacement  equipment,  Landlord  shall 
have no obligation to provide Tenant with an alternative back-up generator or generators or alternative sources of back-up power. 
Tenant expressly acknowledges and agrees that Landlord does not guaranty that such emergency generators will be operational at 
all times or that emergency power will be available to the Premises when needed. In no event shall Landlord be liable to Tenant 
or any other party for any damages of any type, whether actual or consequential, suffered by Tenant or any such other person in 
the event that any emergency generator or back-up power or any replacement thereof fails or does not provide sufficient power.

(e)

Penthouse Equipment Premises. Tenant may, as part of Tenant's Work or in accordance with the terms and 
conditions  of  Article  11  below,  install  certain  equipment  within  a  portion  of  the  Penthouse  of  the  Building  designated  by 
Landlord  (the  "Penthouse  Equipment  Premises"),  as  shown  on  Exhibit  1C  (any  equipment  installed  within  the  Penthouse 
Equipment  Premises,  as  the  same  may  be  modified,  altered  or  replaced  during  the  Term,  is  collectively  referred  to  herein  as 
"Tenant's  Penthouse  Equipment"),  for  Tenant's  exclusive  use  during  the  Term  in  accordance  with  the  provisions  of  this  Lease, 
including, without limitation, Section 11 hereof. Tenant shall have the right, throughout the Term of the Lease, as the same may 
be extended, to 

4835-4009-9054, v. 8

5

 
use  Tenant's  Penthouse  Equipment  in  accordance  with  Legal  Requirements.  Tenant  shall  not  operate  Tenant's  Penthouse 
Equipment until Landlord has obtained copies of all required governmental permits, licenses, and authorizations necessary for the 
installation  and  operation  thereof.  In  addition,  following  the  delivery  of  Tenant's  Penthouse  Equipment  by  Landlord  in  good 
working order and repair, Tenant shall comply with all reasonable construction rules and regulations promulgated by Landlord in 
connection with the installation, maintenance and operation of Tenant's Penthouse Equipment. Landlord shall have no obligation 
to provide any services including, without limitation, electric current or gas service, to the Penthouse Equipment Premises or to 
Tenant's  Penthouse  Equipment,  provided,  however,  Landlord,  as  part  of  the  Tenant  Improvement  Work,  will  install  the  initial 
necessary  utility  connections  between  Tenant's  Penthouse  Equipment  and  the  Premises  (which  utility  connections  shall  be 
deemed  part  of  Tenant's  Penthouse  Equipment).  Tenant  shall  be  responsible  for  the  cost  of  repairing  and  maintaining  Tenant's 
Penthouse Equipment and the cost of repairing any damage to the Building, or the cost of any necessary improvements to the 
Building, caused by or as a result of the installation, replacement and/or removal of Tenant's Penthouse Equipment. Except for 
Landlord's Warranty, as set forth in Section 15 of Exhibit 4, Landlord makes no warranties or representations to Tenant as to the 
suitability of the Penthouse Equipment Premises for the installation and operation of Tenant's Penthouse Equipment. In the event 
that  at  any  time  during  the  Term,  Landlord  determines,  in  its  sole  but  bona  fide  business  judgment,  that  the  operation  and/or 
periodic testing of Tenant's Penthouse Equipment interferes with the operation of the Building or the business operations of any 
of the occupants of the Building, then Tenant shall, upon notice from Landlord, cause all further testing of Tenant's Penthouse 
Equipment to occur after normal business hours (hereinafter defined).

1.4Tenant's Access. Commencing on the Phase I Premises Term Commencement Date as to the Phase I Premises and 
commencing on the Phase II Premises Term Commencement Date as to the Phase II Premises, Tenant shall have access to the 
Phase  I  Premises  and  the  Phase  II  Premises,  as  applicable,  twenty-four  (24)  hours  a  day,  seven  (7)  days  a  week,  except  in  an 
emergency,  and  subject  to  Landlord's  reasonable  Building  security  requirements,  causes  beyond  Landlord's  reasonable  control, 
Legal  Requirements,  the  Rules  and  Regulations,  the  terms  of  this  Lease,  Force  Majeure  (hereinafter  defined)  and  matters  of 
record. Tenant and its employees shall have access to the Building after normal business hours by means of a card reader access 
system.

1.5No recording // Notice of Lease. Neither party shall record this Lease. Tenant shall not record a memorandum of this 
Lease and/or a notice of this Lease. Notwithstanding the foregoing, if the Initial Term plus any Extension Term(s) exceed in the 
aggregate  seven  (7)  years,  Landlord  agrees  to  join  in  the  execution,  in  recordable  form,  of  a  statutory  notice  of  lease  and/or 
written  declaration  in  which  shall  be  stated  the  Term  Commencement  Date,  the  Rent  Commencement  Date,  the  number  and 
length of the Extension Term(s) and the Expiration Date, which notice of lease may be recorded by Tenant with the Middlesex 
South Registry of Deeds and/or filed with the Middlesex South Registry District of the Land Court, as appropriate (alternatively 
and collectively, the "Registry") at Tenant's sole cost and expense. If a notice of lease was previously recorded with the Registry, 
upon  the  expiration  or  earlier  termination  of  this  Lease,  Landlord  shall  deliver  to  Tenant  a  notice  of  termination  of  Lease  and 
Tenant shall promptly execute, acknowledge, and deliver the same (together with any other instrument(s) that may be necessary 
in order to record and/or file same with the Registry) to Landlord for Landlord's 

4835-4009-9054, v. 8

6

 
execution and recordation with the Registry, which obligation shall survive the expiration or earlier termination of the Lease.

1.6Exclusions.  The  following  are  expressly  excluded  from  the  Premises  and  reserved  to  Landlord:  all  the  perimeter 
walls of the Premises (except the inner surfaces thereof), the Common Areas, and any space in or adjacent to the Premises used 
for  shafts,  stacks,  pipes,  conduits,  wires  and  appurtenant  fixtures,  fan  rooms,  ducts,  electric  or  other  utilities,  sinks  or  other 
Building facilities, and the use of all of the foregoing, except as expressly permitted pursuant to Section 1.3(a) above.

2.

RIGHTS RESERVED TO LANDLORD

2.1Additions and Alterations. Landlord reserves the right, at any time and from time to time, to make such changes, 
alterations, additions, improvements, repairs or replacements in or to the Property (including the Premises but, with respect to the 
Premises,  only  for  purposes  of  repairs,  maintenance,  replacements  and  the  exercise  of  any  other  rights  expressly  reserved  to 
Landlord herein) and the fixtures and equipment therein, as well as in or to the street entrances and/or the Common Areas, as it 
may deem necessary or desirable, provided, however, that there be no material obstruction of permanent access to, or material 
interference with the use and enjoyment of, the Premises by Tenant. Subject to the foregoing, Landlord expressly reserves the 
right to temporarily close all, or any portion, of the Common Areas for the purpose of making repairs or changes thereto.

2.2

Additions to the Property.

(a)

Landlord may at any time or from time to time (i) construct additional building(s) and improvements and 
related site improvements (collectively, "Future Development") in all or any part of the Property and/or (ii) change the location 
or arrangement of any improvement outside the Building in or on the Property or all or any part of the Common Areas, or add or 
deduct  any  land  to  or  from  the  Property;  provided  that  there  shall  be  no  material  increase  in  Tenant's  obligations  or  material 
interference with Tenant's rights under this Lease in connection with the exercise of the foregoing reserved rights.

(b)

In case any excavation shall be made for building or improvements or for any other purpose upon the land 
adjacent to or near the Premises, Tenant will afford without charge to Landlord, or the person or persons, firms or corporations 
causing or making such excavation, license to enter upon the Premises for the purpose of doing such work as Landlord or such 
person or persons, firms or corporation shall deem to be necessary to preserve the walls or structures of the Building from injury, 
and to protect the Building by proper securing of foundations.

(c)

Landlord  and  Tenant  each  hereby  acknowledges  and  agrees  that,  in  connection  with  any  Future 
Development,  (i)  Landlord  shall  have  the  right  to  enter  into,  and  subject  the  Property  to  the  terms  and  conditions  of,  a 
commercially reasonable reciprocal easement agreement with any one or more of the neighboring property owners in order to 
create  a  commercial  campus-like  setting  ("REA");  (ii)  upon  Landlord's  request  in  connection  with  the  recording  of  the  REA, 
Tenant shall execute a commercially reasonable instrument in recordable form making this Lease subject and subordinate to the 
REA; (iii) Landlord shall have the right to 

4835-4009-9054, v. 8

7

 
subdivide  the  Property  so  long  as  Tenant  continues  to  have  all  of  the  rights  and  obligations  contained  in  this  Lease  (e.g.,  the 
appurtenant  right  to  use  all  Common  Areas);  and  (iv)  Tenant  shall  execute  such  reasonable  documents  (which  may  be  in 
recordable form) evidencing the foregoing with reasonable promptness upon Landlord's request.

2.3Name and Address of Building. Landlord reserves the right at any time and from time to time to change the name or 
address of the Building and/or the Property, provided Landlord gives Tenant at least three (3) months' prior written notice thereof.

2.4Landlord's Access. Subject to the terms hereof, Tenant shall (a) upon reasonable advance notice, which may be oral 
(except  that  no  notice  shall  be  required  in  emergency  situations),  permit  Landlord  and  any  holder  of  a  Mortgage  (hereinafter 
defined) (each such holder, a "Mortgagee"), and the agents, representatives, employees and contractors of each of them, to have 
reasonable  access  to  the  Premises  at  all  reasonable  hours  for  the  purposes  of  inspection,  making  repairs,  replacements  or 
improvements  in  or  to  the  Premises  or  the  Building  or  equipment  therein  (including,  without  limitation,  sanitary,  electrical, 
heating, air conditioning or other systems), complying with all applicable laws, ordinances, rules, regulations, statutes, by-laws, 
court  decisions  and  orders  and  requirements  of  all  public  authorities  (collectively,  "Legal  Requirements"),  or  exercising  any 
right reserved to Landlord under this Lease (including without limitation the right to take upon or through, or to keep and store 
within  the  Premises  all  necessary  materials,  tools  and  equipment);  (b)  permit  Landlord  and  its  agents  and  employees,  at 
reasonable times, upon reasonable advance notice, to show the Premises during normal business hours (i.e. Monday - Friday 7 
A.M. - 6 P.M., Saturday 7 A.M. - 12 P.M., excluding holidays) to any prospective Mortgagee or purchaser of the Building and/or 
the Property or of the interest of Landlord therein, and, during the last twelve (12) months of the Term or at any time after the 
occurrence  of  an  Event  of  Default,  prospective  tenants;  and  (c)  upon  reasonable  prior  written  notice  from  Landlord,  permit 
Landlord and its agents, at Landlord's sole cost and expense, to perform environmental audits, environmental site investigations 
and environmental site assessments ("Site Assessments") in, on, under and at the Premises and the Land, it being understood that 
Landlord shall repair any damage arising as a result of the Site Assessments, and such Site Assessments may include both above 
and  below  the  ground  testing  and  such  other  tests  as  may  be  necessary  or  appropriate  to  conduct  the  Site  Assessments.  In 
addition, to the extent that it is necessary to enter the Premises in order to access any area that serves any portion of the Building 
outside the Premises, then Tenant shall, upon as much advance notice as is practical under the circumstances, and in any event at 
least  twenty-four  (24)  hours'  prior  written  notice  (except  that  no  notice  shall  be  required  in  emergency  situations),  permit 
contractors  engaged  by  other  occupants  of  the  Building  to  pass  through  the  Premises  in  order  to  access  such  areas  but  only  if 
accompanied  by  a  representative  of  Landlord.  The  parties  agree  and  acknowledge  that,  despite  reasonable  and  customary 
precautions  (which  Landlord  agrees  it  shall  exercise),  any  property  or  equipment  in  the  Premises  of  a  delicate,  fragile  or 
vulnerable  nature  may  nevertheless  be  damaged  in  the  course  of  performing  Landlord's  obligations.  Accordingly,  Tenant  shall 
take reasonable protective precautions with unusually fragile, vulnerable or sensitive property and equipment.

4835-4009-9054, v. 8

8

 
2.5Pipes, Ducts and Conduits. Subject to the provisions of Section 2.4 and other provisions of this Lease, Tenant shall 
permit Landlord to erect, use, maintain and relocate pipes, ducts and conduits in and through the Premises, provided the same do 
not reduce the rentable square footage of the Premises, other than by a de minimis amount, or adversely affect the appearance of 
the Premises.

2.6Minimize Interference. Except in the event of an emergency, Landlord shall use commercially reasonable efforts to 
minimize  any  interference  with  Tenant's  business  operations  and  use  and  occupancy  of  the  Premises  in  connection  with  the 
exercise any of the foregoing rights under this Section 2.

3.

CONDITION OF PREMISES; CONSTRUCTION.

3.1Condition  of  Premises.  Tenant  acknowledges  and  agrees  that  Tenant  is  leasing  the  Premises  in  their  "AS  IS," 
"WHERE IS" condition and with all faults on the Execution Date, without representations or warranties, express or implied, in 
fact or by law, of any kind, and without recourse to Landlord, except that Landlord shall perform Landlord's Work in accordance 
with the provisions of this Section 3 and Exhibit 4. Tenant shall not exceed its allotted base building capacities defined on Exhibit 
3 attached hereto.

3.2

Landlord's Work.

(a)

Subject to Force Majeure and any Tenant Delay, as hereinafter defined, Landlord shall perform Landlord's 
Work in order to prepare the Premises for Tenant's use and occupancy in accordance with Exhibit 4  attached  hereto.  Landlord 
shall  use  diligent  efforts  to  achieve  Substantial  Completion  of  the  applicable  portion  of  Landlord's  Work  by  the  applicable 
Estimated Term Commencement Date. However, except to the extent that such failure constitutes a delay in the occurrence of the 
Term Commencement Date (as provided in the definition of the Term Commencement Date), and: (i) Tenant's sole remedies shall 
be a delay in the Term Commencement Date, (ii) Tenant shall have no claim or rights against Landlord, and Landlord shall have 
no liability or obligation to Tenant in the event of delay in Landlord's Work, and (iii) no delay in Landlord's Work shall have any 
effect on the parties rights or obligations under this Lease.

(b) Definitions.

(i) "Tenant  Delay"  shall  mean  any  act  or  omission  by  Tenant  and/or  Tenant's  agents,  employees  or 
contractors  (collectively  with  Tenant,  the  "Tenant  Parties")  which  causes  a  delay  in  the  commencement  or  performance  of 
Landlord's Work or the issuance of a certificate of occupancy for the Premises. Notwithstanding the foregoing, except where a 
Tenant Delay arises from Tenant's failure timely to act within on or before a date or time period expressly set forth in the Lease 
(in which event no Tenant Delay Notice shall be required): (x) in no event shall any act or omission be deemed to be a Tenant 
Delay until and unless Landlord has given Tenant written notice (the "Tenant Delay Notice") advising Tenant (a) that a Tenant 
Delay is occurring, and (b) of the basis on which Landlord has determined that a Tenant Delay is occurring, and (y) no period of 
time  prior  to  the  time  that  Tenant  receives  a  Tenant  Delay  Notice  shall  be  included  in  the  period  of  time  charged  to  Tenant 
pursuant to such Tenant Delay Notice.

4835-4009-9054, v. 8

9

 
(ii) "Substantially Complete" or "Substantial Completion," when referring to Landlord's Work shall 
mean that: (1) Landlord's Work is completed, other than minor work which does not materially affect Tenant's use of, or access 
to, the Premises, (2) the Premises and those portions of the Common Areas of the Building which affect Tenant's occupancy are 
in  conformance  with  all  applicable  building  codes,  permits,  laws  and  regulations,  including  without  limitation,  ADA,  (3)  all 
structural  elements  and  subsystems  of  the  Building,  including  but  not  limited  to  HVAC,  mechanical,  electrical,  lighting, 
plumbing,  and  life  safety  systems,  will  be  in  good  working  condition  and  repair,  (4)  Landlord  has  delivered  to  Tenant  (x)  a 
certificate of substantial completion from Landlord's architect stating that Landlord's Work is substantially complete, and (y) a 
certificate of occupancy (which may be a temporary certificate of occupancy) relating to the Premises or an equivalent approval 
provided  by  the  City  of  Cambridge  to  evidence  Tenant's  right  to  lawfully  occupy  the  Premises,  except  to  the  extent  that  such 
certificate of occupancy or such approval from the City of Cambridge cannot be obtained by reason of the failure of Tenant to 
perform Tenant's Work (as defined in Exhibit 4)  or  to  install  or  make  operational  its  modular  furniture  or  telecommunications 
equipment, and (5) such evidence as is customarily provided by the City of Cambridge to evidence its acceptance of Landlord's 
Work  and  Tenant's  right  to  lawfully  occupy  the  Premises  (e.g.,  sign-offs  on  the  Building  permit  by  all  applicable  City  of 
Cambridge departments or a certificate of occupancy, which may be a temporary certificate of occupancy) has been provided by 
the City of Cambridge. No costs incurred by Landlord in satisfying the definition of Substantial Completion shall be included in 
Operating  Costs.  Notwithstanding  anything  to  the  contrary  herein  contained,  in  the  event  that  Landlord's  Work  is  delayed  by 
reason of any Tenant Delay, then Landlord shall be deemed to have achieved Substantial Completion of Landlord's Work on the 
date that Landlord would have achieved Substantial Completion of Landlord's Work, but for such Tenant Delay.

(iii)Punchlist. Promptly following Substantial Completion of Landlord's Work, Landlord shall provide 
Tenant  with  a  punchlist  prepared  by  Landlord's  architect  (the  "Punchlist")  incorporating  those  items  jointly  identified  by 
Landlord and Tenant during their joint inspection of Landlord's Work, of outstanding items (the "Punchlist Items").  Promptly 
after  Substantial  Completion  of  Landlord's  Work,  Landlord  and  Tenant  shall  jointly  inspect  the  Premises.  Subject  to  Force 
Majeure (as defined in Section 25.16) and Tenant Delays, Landlord shall complete all Punchlist Items within thirty (30) days of 
the  date  of  the  Punchlist  (other  than  seasonal  items,  such  as  landscaping,  requiring  a  longer  period),  provided  that  Tenant 
reasonably cooperates in connection with the completion of such Punchlist Items.

3.3Tenant's  Remedies  in  the  Event  of  Delays  in  Term  Commencement  Date.  This  Section  3.3  sets  forth  Tenant's  sole 
remedies, both at law and in equity, in the event of any delay in Landlord's Work or the applicable Term Commencement Date: If 
the Phase I Term Commencement Date has not occurred on or before the date that is ninety (90) days after the Phase I Estimated 
Term Commencement Date or if the Phase II Term Commencement Date has not occurred on or before the date that is ninety (90) 
days after the Phase II Estimated Term Commencement Date (each such date being hereinafter referred to as the "First Outside 
Rent Credit Date"), then, as Tenant's sole remedy, based upon any delay in the applicable Term Commencement Date, Tenant 
shall be entitled to a rent credit against Tenant's obligation to pay Base Rent for the applicable portion of the Premises (i.e., the 
Phase I Premises or the Phase II Premises) equal to one (1) day for each day between the First Outside Rent Credit Date and the 
earlier of (x) the applicable Term Commencement Date and (y) the date that is ninety (90) days 

4835-4009-9054, v. 8

10

 
after the applicable First Outside Rent Credit Date (each such date being hereinafter referred to as the "Second Outside Rent 
Credit Date"). If the applicable Term Commencement Date has not occurred on or before the Second Outside Rent Credit Date, 
as Tenant's sole remedy, Tenant shall be entitled to a rent credit against Tenant's obligation to pay Base Rent for the applicable 
portion of the Premises equal to two (2) days for each day between the Second Outside Rent Credit Date and the applicable Term 
Commencement Date. Notwithstanding anything to the contrary contained herein, each of the First Outside Rent Credit Date and
the  Second  Outside  Rent  Credit  Date  shall  be  extended  by  the  length  of  any  delays  in  Landlord's  Work  arising  from  delay  by 
Force Majeure (as defined in Section 25.16) and/or Tenant Delay.

4.

USE OF PREMISES

4.1Permitted  Uses.  During  the  Term,  Tenant  shall  use  the  Premises  only  for  the  Permitted  Uses  and  for  no  other 
purposes. Service and utility areas (whether or not a part of the Premises) shall be used only for the particular purpose for which 
they  are  designed.  Tenant  shall  keep  the  Premises  equipped  with  appropriate  safety  appliances  to  the  extent  required  by 
applicable laws or insurance requirements.

4.2Prohibited Uses.

(a) Notwithstanding any other provision of this Lease, Tenant shall not use the Premises or the Building, or 
any part thereof, or suffer or permit the use or occupancy of the Premises or the Building or any part thereof by any of the Tenant 
Parties (i) in a manner which would violate any of the covenants, agreements, terms, provisions and conditions of this Lease or 
otherwise applicable to or binding upon the Premises; (ii) for any unlawful purposes or in any unlawful manner; (iii) which, in 
the  reasonable  judgment  of  Landlord  (taking  into  account  the  use  of  the  Building  as  a  combination  laboratory,  research  and 
development and office building and the Permitted Uses) shall (a) impair the appearance or reputation of the Building; (b) impair, 
interfere  with  or  otherwise  diminish  the  quality  of  any  of  the  Building  services  or  the  proper  and  economic  heating,  cleaning, 
ventilating, air conditioning or other servicing of the Building or Premises, or the use or occupancy of any of the Common Areas; 
(c) occasion discomfort, inconvenience or annoyance in any material respect (and Tenant shall not install or use any electrical or 
other equipment of any kind (including, without limitation, Tenant's Penthouse Equipment) which, in the reasonable judgment of 
Landlord, will cause any such impairment, interference, discomfort, inconvenience, annoyance or injury), or cause any injury or 
damage to any occupants of the Premises or other tenants or occupants of the Building or their property; or (d) cause harmful air 
emissions,  laboratory  odors  or  noises  or  any  unusual  or  other  objectionable  odors,  noises  or  emissions  to  emanate  from  the 
Premises;  (iv)  in  a  manner  which  is  inconsistent  with  the  operation  and/or  maintenance  of  the  Building  as  a  first-class 
combination  office,  research,  development  and  laboratory  facility;  (v)  for  any  fermentation  processes  whatsoever;  or  (vi)  in  a 
manner which shall increase such insurance rates on the Building or on property located therein over that applicable when Tenant 
first took occupancy of the Premises hereunder.

4835-4009-9054, v. 8

11

 
(b) With respect to the use and occupancy of the Premises and the Common Areas, Tenant will not: (i) place 
or maintain any signage (except as set forth in Section 12.2 below), trash, refuse or other articles in any vestibule or entry of the 
Premises, on the footwalks or corridors adjacent thereto or elsewhere on the exterior of the Premises, nor obstruct any driveway, 
corridor, footwalk, parking area, mall or any other Common Areas; (ii) permit undue accumulations of or burn garbage, trash, 
rubbish or other refuse within or without the Premises;

(iii) permit the parking of vehicles so as to interfere with (x) the ability of others, entitled thereto, to park in the common parking 
areas, or (y) the use of any driveway, corridor, footwalk, parking area, or other Common Areas; (iv) receive or ship articles of any 
kind outside of those areas reasonably designated by Landlord; (v) conduct or permit to be conducted any auction, going out of 
business sale, bankruptcy sale (unless directed by court order), or other similar type sale in or connected with the Premises; (vi) 
use the name of Landlord, or any of Landlord's affiliates in any publicity, promotion, trailer, press release, advertising, printed, or 
display  materials  without  Landlord's  prior  written  consent;  or  (vii)  except  in  connection  with  Alterations  (hereinafter  defined) 
approved by Landlord, cause or permit any hole to be drilled or made in any part of the Building.

4.3MWRA  Permit.  Landlord  shall  obtain  and  maintain  with  respect  to  the  Common  Acid  Neutralization  Tank,  an 
MWRA waste water discharge permit for the Building. In addition, to the extent required to be obtained by Tenant pursuant to 
Legal  Requirements,  Tenant  shall  establish  and  maintain  with  respect  to  its  use  of  wastewater  facilities  and  discharge  to  the 
Common Acid Neutralization Tank, an MWRA waste water discharge program administered by a licensed, qualified individual 
(which individual may be (i) a third party contractor/consultant approved by Landlord, which approval shall not be unreasonably 
withheld,  or  (ii)  an  employee  of  Tenant  or  Tenant's  affiliate)  in  accordance  with  the  requirements  of  the  Massachusetts  Water 
Resources Authority ("MWRA") and any other applicable governmental authority. Tenant shall be solely responsible for all costs 
incurred in connection with its MWRA waste water discharge, and Tenant shall provide Landlord with such documentation as 
Landlord  may  reasonably  require  evidencing  Tenant's  compliance  with  the  requirements  of  (a)  the  MWRA  and  any  other 
applicable governmental authority with respect to such chemical safety program and (b) this Section. To the extent required to be 
obtained by Tenant pursuant to Legal Requirements, Tenant, at its sole cost and expense, shall obtain and maintain during the
Term any permit required by the MWRA. Tenant shall not introduce anything into the Common Acid Neutralization Tank serving 
the Premises, if any (x) in violation of the terms of any MWRA permit or any related permit held by Landlord, (y) in violation of 
Legal Requirements or (z) that would interfere with the proper functioning of the Common Acid Neutralization Tank.

4.4Parking  and  Traffic  Demand  Management  Plan;  Site  Action  Plan.  The  Property  is  subject  to  a  Parking  and 
Traffic Demand Management Plan with the City of Cambridge for the Campus, a copy of which is attached hereto as Exhibit 11 
(the "Initial PTDM"). Tenant agrees, at its sole expense, to comply with the requirements of the Initial PTDM, only insofar as 
they  apply  to  the  Premises  and/or  Tenant's  use  and  occupancy  thereof.  In  the  event  that  the  Initial  PTDM  is  ever  modified, 
supplemented,  amended  or  replaced  ("PTDM  Modifications"),  Tenant  agrees,  at  its  sole  expense,  to  comply  with  the 
requirements of the PTDM Modifications, only insofar as they apply to the Premises and/or Tenant's use and occupancy thereof. 
The Parties acknowledge that the Initial PTDM includes requirements that (i) Tenant provide its employees 

4835-4009-9054, v. 8

12

 
with  a  100%  transit  subsidy  per  month  in  amount  up  to  the  federal  pre-tax  benefit  limit  and  (ii)  Landlord  charge  for  parking 
spaces at the market rate for parking spaces in the Alewife area. Tenant is hereby notified that the Property is subject to a Site 
Action Plan with the City of Cambridge for Campus in connection with flood risk at the Campus.

4.5Vivarium.  Provided  that  Tenant,  at  its  sole  expense,  obtains  all  governmental  permits  and  approvals  required 
therefor,  Tenant  shall  have  the  right  to  install  a  vivarium  in  the  Premises  as  part  of  the  Tenant  Improvement  Work  or  in 
accordance with the terms and conditions of Article 11 below. Tenant shall be responsible, at its sole expense, for the operations of the 
vivarium  in  accordance  with  all  Legal  Requirements  and  with  standard  industry  practices.  Without  limiting  the  general  application  of  the 
foregoing,  Tenant  shall  separately  dispose  of  all  waste  products  from  the  operation  of  the  vivarium,  including,  without  limitation,  dead 
animals,  strictly  in  accordance  with  Legal  Requirements.  Landlord  shall  have  the  right,  from  time  to  time  by  written  notice  to  Tenant,  to 
promulgate reasonable rules and regulations with respect to the operation of the vivarium so as to minimize any adverse effects that such 
operation may have on other occupants of the Building, including without limitation, regulations as to noise mitigation.

4.6Transportation of Animals. No animals, animal waste, food or supplies relating to the animals maintained from time 
to time in the animal storage areas of the Premises shall be transported within the Building except as provided in this Section 4.6. 
Tenant shall use commercially reasonable efforts to minimize the presence of animals, animal waste, food or supplies relating to 
the animals within the Common Areas between the hours of 11:00 a.m. and 1:00 p.m. At all times that animals are transported 
within  the  Common  Areas,  they  shall  be  transported  in  an  appropriate  cage  or  other  container.  At  no  time  shall  any  animals, 
animal  waste,  food  or  supplies  relating  to  the  animals  be  brought  into,  transported  through,  or  delivered  to  the  lobby  of  the 
Building or be transported within the Building in elevators other than the freight elevator.

5.

RENT; ADDITIONAL RENT

5.1Base  Rent;  Additional  Rent.  Commencing  as  of  the  Rent  Commencement  Date  and  continuing  thereafter 
throughout  the  remainder  of  the  Term,  Tenant  shall  pay  Base  Rent  to  Landlord  in  equal  monthly  installments,  in  advance  and 
without demand on the first day of each month for and with respect to such month. Unless otherwise expressly provided herein, 
the payment of Base Rent, Additional Rent and other charges reserved and covenanted to be paid under this Lease with respect to 
the  Premises  (collectively,  "Rent")  shall  commence  on  the  Rent  Commencement  Date,  and  shall  be  prorated  for  any  partial 
months. Rent shall be payable to Landlord or, if Landlord shall so direct in writing, to Landlord's agent or nominee, in lawful 
money  of  the  United  States  which  shall  be  legal  tender  for  payment  of  all  debts  and  dues,  public  and  private,  at  the  time  of 
payment.

5.2Operating Costs.

(a)

"Operating Costs" shall mean all costs incurred and expenditures of whatever nature made by Landlord 
in  the  operation,  management,  repair,  replacement,  maintenance  and  insurance  (including,  without  limitation,  environmental 
liability insurance and property insurance on Landlord-supplied leasehold improvements for tenants, but not property insurance 
on tenants' equipment) of the Property or allocated to the Property, including without 

4835-4009-9054, v. 8

13

 
limitation  all  costs  of  labor  (wages,  salaries,  fringe  benefits,  etc.)  up  to  and  including  the  Director  of  Property  Management, 
however  denominated,  any  costs  for  utilities  supplied  to  exterior  areas  and  the  Common  Areas,  and  any  costs  for  repair  and 
replacements, cleaning and maintenance of exterior areas and the Common Areas (including, without limitation, the Building's 
share  of  common  expenses  under  the  Condominium  Documents  and  costs  of  maintaining  and  operating  the  exterior  common 
areas  and  facilities  of  the  Campus  allocable  to  the  Building),  related  equipment,  facilities  and  appurtenances  and  HVAC 
equipment,  security  services,  a  management  fee  in  the  amount  of  four  percent  (4%)  of  gross  Building  revenues  (increased,  if 
applicable, in accordance with Section 5.2(g)), the costs, including, without limitation, a commercially reasonable rental factor, of 
Landlord's management office for the Property, which management office may be located outside the Property and which may 
serve other properties in addition to the Property (in which event such costs shall be equitably allocated among the properties 
served by such office), all costs of applying and reporting for the Building or any part thereof to seek or maintain certification 
under the U.S. EPA's Energy Star® rating system, the U.S. Green Building Council's Leadership in Energy and Environmental 
Design (LEED) rating system or a similar system or standard, the cost of operating any amenities in the Property available to all 
tenants of the Property and any subsidy provided by Landlord for or with respect to any such amenity, and the Annual Charge-Off 
(as hereinafter defined) with respect to a Permitted Capital Expenditure (as hereinafter defined). For costs and expenditures made 
by Landlord in connection with the operation, management, repair, replacement, maintenance and insurance of the Building as a 
whole,  Landlord  shall  make  a  reasonable  allocation  thereof  between  the  retail  and  non-retail  portions  of  the  Building,  if 
applicable.  To  the  extent  that  particular  Operating  Costs  affect  only  non-retail  portions  of  the  Building,  Landlord  may  make  a 
reasonable  adjustment  to  Tenant's  Share  in  order  to  allocate  such  Operating  Costs  only  to  tenants  occupying  the  non-retail 
portions  of  the  Building.  The  allocation  of  Operating  Costs  relating  to  the  Common  Areas  of  the  Campus  shall  be  made  in 
accordance with the Condominium Documents. Operating Costs shall not include Excluded Costs (hereinafter defined).

(b) Capital Expenditures. Permitted Capital Expenditures (as hereinafter defined) shall only be included in 
Operating  Costs  for  each  fiscal  year  during  the  Term  to  the  extent  of  the  Annual  Charge-Off,  as  hereinafter  defined,  for  such 
fiscal  year  with  respect  to  such  capital  expenditure.  Operating  Costs  shall  not  include  any  Annual  Charge-Off  with  respect  to 
Excluded Costs, as hereinafter defined. For the purposes hereof:

(i) "Annual Charge-Off" means the annual amount of principal and interest payments which would be 
required to repay a loan in equal monthly installments over the Useful Life, as defined below, of the capital item in question on a 
direct reduction basis  at  an  annual  interest  rate  equal  to  the  Capital  Interest  Rate, as defined below, where the initial principal 
balance is the cost of the capital item in question.

accounting principles and practices in effect at the time of acquisition of the capital item.

(ii) "Useful Life"  shall  be  reasonably  determined  by  Landlord  in  accordance  with  generally  accepted 

4835-4009-9054, v. 8

14

 
(iii)"Capital Interest Rate" shall be defined as an annual rate of either one percentage point over the 
AA bond rate (Standard & Poor's corporate composite or, if unavailable, its equivalent) as reported in the financial press at the 
time the capital expenditure is made or, if the capital item is acquired through third-party financing, then the actual (including 
fluctuating) rate paid by Landlord in financing the acquisition of such capital item.

(c)

"Excluded  Costs"  shall  be  defined  as  (i)  any  fixed  or  percentage  ground  rent  payable  to  any  ground 
lessor,  or  any  mortgage  charges  (including  interest,  principal,  points  and  fees);  (ii)  brokerage  commissions;  (iii)  salaries  of 
executives  and  owners  not  directly  employed  in  the  management/operation  of  the  Property;  (iv)  the  cost  of  work  done  by
Landlord for a particular tenant; (v) the cost of items which, by generally accepted accounting principles, would be capitalized on 
the  books  of  Landlord  or  are  otherwise  not  properly  chargeable  against  income,  except  to  the  extent  such  capital  item  is  (A) 
required by any Legal Requirements, (B) reasonably projected to reduce Operating Costs, or (C) reasonably expected to improve 
the management and/or operation of the Building; (vi) the costs of Landlord's Work and any contributions made by Landlord to 
any tenant of the Property in connection with the build-out of its premises; (vii) franchise or income taxes imposed on Landlord; 
(viii)  costs  paid  directly  by  individual  tenants  to  suppliers,  including  tenant  electricity,  telephone  and  other  utility  costs;  (ix) 
increases in premiums for insurance when such increase is caused by the use of the Building by Landlord or any other tenant of 
the Building; (x) depreciation of the Building; (xi) costs relating to maintaining Landlord's existence as a corporation, partnership 
or  other  entity;  (xii)  advertising  and  other  fees  and  costs  incurred  in  procuring  tenants;  (xiii)  the  cost  of  any  items  for  which 
Landlord  is  reimbursed  by  insurance,  condemnation  awards,  refund,  rebate  or  otherwise,  and  any  expenses  for  repairs  or 
maintenance to the extent covered by warranties, guaranties and service contracts; and (xiv) costs incurred in connection with any 
disputes  between  Landlord  and  its  employees,  between  Landlord  and  Building  management,  or  between  Landlord  and  other 
tenants or occupants, (xv) Taxes, (xvi) the cost of acquiring sculptures, paintings or other art, and (xvii) the cost of remediating 
Hazardous Materials from the Building other than Included Hazardous Materials, as hereinafter defined; "Included Hazardous 
Materials" shall be defined as all Hazardous Materials, other than: (A) any material or substance located in the Building on the 
Execution  Date  which,  as  of  the  Execution  Date,  is  not  considered  under  then  existing  Legal  Requirements,  to  be  Hazardous 
Material,  but  which  is  subsequently  determined  to  be  a  Hazardous  Material  by  reason  of  a  Legal  Requirement  which  first 
becomes effective after the Execution Date of this Lease, and(B) any material or substance that is introduced to the Building after 
the  Execution  Date  which,  when  introduced  to  the  Building,  is  not  then  (i.e.,  at  the  time  of  introduction  to  the  Building) 
considered,  as  a  matter  of  any  Legal  Requirement,  to  be  a  Hazardous  Material,  but  which  is  subsequently  determined  to  be  a 
Hazardous Material by reason of Legal Requirements which first becomes effective after the date of introduction of such material 
or substance to the Building.

(d)

Payment  of  Operating  Costs.  Commencing  as  of  the  Term  Commencement  Date  and  continuing 
thereafter throughout the remainder of the Term of the Lease, Tenant shall pay to Landlord, as Additional Rent, Tenant's Share of 
Operating  Costs.  Landlord  may  make  a  good  faith  estimate  of  Tenant's  Share  of  Operating  Costs  for  any  fiscal  year  or  part 
thereof during the Term, and Tenant shall pay to Landlord, on the Term Commencement Date and on the first (1st) day of each 
calendar month thereafter, an amount equal to Tenant's Share of Operating Costs for such fiscal year and/or part thereof divided 
by the number of months therein. Landlord may estimate and re-estimate Tenant's Share of Operating Costs and deliver a copy of 

4835-4009-9054, v. 8

15

 
the  estimate  or  re-estimate  to  Tenant.  Thereafter,  the  monthly  installments  of  Tenant's  Share  of  Operating  Costs  shall  be 
appropriately adjusted in accordance with the estimations so that, by the end of the fiscal year in question, Tenant shall have paid 
all of Tenant's Share of Operating Costs as estimated by Landlord. Any amounts paid based on such an estimate shall be subject 
to adjustment as herein provided when actual Operating Costs are available for each fiscal year. As of the Execution Date, the 
Property's fiscal year is January 1 - December 31.

(e) Annual Reconciliation. Landlord shall, within one hundred twenty (120) days after the end of each fiscal 
year, deliver to Tenant a reasonably detailed statement of the actual amount of Operating Costs for such fiscal year ("Year End 
Statement").  Failure of Landlord to provide the Year End Statement within the time prescribed shall not relieve Tenant from its 
obligations  hereunder.  If  the  total  of  such  monthly  remittances  on  account  of  any  fiscal  year  is  greater  than  Tenant's  Share  of 
Operating Costs actually incurred for such fiscal year, then, provided no Event of Default has occurred nor any event which, with 
the passage of time and/or the giving of notice would constitute an Event of Default, Tenant may credit the difference against the 
next installment of Additional Rent on account of Operating Costs due hereunder, except that if such difference is determined 
after the end of the Term, Landlord shall refund such difference to Tenant within thirty (30) days after such determination to the 
extent that such difference exceeds any amounts then due from Tenant to Landlord. If the total of such remittances is less than 
Tenant's  Share  of  Operating  Costs  actually  incurred  for  such  fiscal  year,  Tenant  shall  pay  the  difference  to  Landlord,  as 
Additional  Rent  hereunder,  within  thirty  (30)  days  of  Tenant's  receipt  of  an  invoice  therefor.  Landlord's  estimate  of  Operating 
Costs for the next fiscal year shall be based upon the Operating Costs actually incurred for the prior fiscal year as reflected in the 
Year-  End  Statement  plus  a  reasonable  adjustment  based  upon  estimated  increases  in  Operating  Costs.  The  provisions  of  this
Section 5.2(e) shall survive the expiration or earlier termination of this Lease.

year, Tenant shall be liable for only that portion of the Operating Costs with respect to such calendar year within the Term.

(f)

Part Years. If the Term Commencement Date or the Expiration Date occurs in the middle of a calendar 

(g) Gross-Up. If, during any fiscal year, less than 95% of the Building is occupied by tenants or if Landlord 
was  not  supplying  all  tenants  with  the  services  being  supplied  to  Tenant  hereunder,  actual  Operating  Costs  incurred  shall  be 
reasonably extrapolated by Landlord on an item-by-item basis to the reasonable Operating Costs that would have been incurred if 
the Building was 95% occupied and such services were being supplied to all tenants, and such extrapolated Operating Costs shall, 
for all purposes hereof, be deemed to be the Operating Costs for such fiscal year. This "gross up" treatment shall be applied only 
with  respect  to  variable  Operating  Costs  arising  from  services  provided  to  Common  Areas  or  to  space  in  the  Building  being 
occupied  by  tenants  (which  services  are  not  provided  to  vacant  space  or  may  be  provided  only  to  some  tenants)  in  order  to 
allocate equitably such variable Operating Costs to the tenants receiving the benefits thereof.

4835-4009-9054, v. 8

16

 
5.3Taxes.

(a)

"Taxes" shall mean the real estate taxes and other taxes, levies and assessments imposed upon the Unit of 
the Condominium in which the Building and the Land are located (the "Unit") and upon any personal property of Landlord used 
in  the  operation  thereof,  or  on  Landlord's  interest  therein  or  such  personal  property;  charges,  fees  and  assessments  for  transit, 
housing,  police,  fire  or  other  services  or  purported  benefits  to  the  Building  and  the  Land  (including  without  limitation  any 
community preservation assessments); service or user payments in lieu of taxes; and any and all other taxes, levies, betterments, 
assessments and charges arising from the ownership, leasing, operation, use or occupancy of the Building and the Land or based 
upon  rentals  derived  therefrom,  which  are  or  shall  be  imposed  by  federal,  state,  county,  municipal  or  other  governmental 
authorities. Taxes shall not include any inheritance, estate, succession, gift, franchise, rental, income or profit tax, capital stock 
tax, capital levy or excise, or any income taxes arising out of or related to the ownership and operation of the Unit, provided, 
however,  that  any  of  the  same  and  any  other  tax,  excise,  fee,  levy,  charge  or  assessment,  however  described,  that  may  in  the 
future be levied or assessed as a substitute for or an addition to, in whole or in part, any tax, levy or assessment which would 
otherwise constitute Taxes, whether or not now customary or in the contemplation of the parties on the Execution Date of this 
Lease, shall constitute Taxes, but only to the extent calculated as if the Unit were the only real estate owned by Landlord. "Taxes" 
shall  also  include  reasonable  expenses  (including  without  limitation  legal  and  consultant  fees)  of  tax  abatement  or  other 
proceedings contesting assessments or levies.

Prior to the fiscal year in which the Unit has been created and assessed (the "Applicable Fiscal Year"), Landlord shall 
allocate  Taxes  which  are  incurred  with  respect  to  the  Common  Areas  of  the  Campus  on  a  reasonable  basis.  From  and  after 
substantial completion of any occupiable improvements constructed as part of a Future Development, if such improvements are 
not separately assessed, Landlord shall reasonably allocate Taxes between the Building and such improvements and the land area 
associated  with  the  same.  From  and  after  the  Applicable  Fiscal  Year,  such  allocation  shall  be  effected  based  upon  the  Taxes 
payable by Landlord with respect to the unit in the Condominium in which the Property is located.

"Tax  Period"  shall  be  any  fiscal/tax  period  in  respect  of  which  Taxes  are  due  and  payable  to  the 
appropriate governmental taxing authority (i.e., as mandated by the governmental taxing authority), any portion of which period 
occurs during the Term of this Lease.

(b)

(c)

Payment  of  Taxes.  Commencing  as  of  the  Term  Commencement  Date  and  continuing  thereafter 
throughout the remainder of the Term of the Lease, Tenant shall pay to Landlord, as Additional Rent, Tenant's Share of Taxes. 
Landlord may make a good faith estimate of the Taxes to be due by Tenant for any Tax Period or part thereof during the Term, 
and Tenant shall pay to Landlord, on the Term Commencement Date and on the first (1st) day of each calendar month thereafter, 
an  amount  equal  to  Tenant's  Share  of  Taxes  for  such  Tax  Period  or  part  thereof  divided  by  the  number  of  months  therein. 
Landlord  may  estimate  and  re-estimate  Tenant's  Share  of  Taxes  and  deliver  a  copy  of  the  estimate  or  re-estimate  to  Tenant.
Thereafter, the monthly installments of Tenant's Share of Taxes shall be appropriately adjusted in accordance with the estimations 
so that, by the end of the Tax Period in question, Tenant shall have paid all of Tenant's Share of Taxes as estimated by Landlord. 
Any amounts paid based on such an estimate shall be subject to adjustment as herein provided when actual Taxes are available 
for each Tax Period. If 

4835-4009-9054, v. 8

17

 
the total of such monthly remittances is greater than Tenant's Share of Taxes actually due for such Tax Period, then, provided no 
Event  of  Default  has  occurred  nor  any  event  which,  with  the  passage  of  time  and/or  the  giving  of  notice  would  constitute  an 
Event  of  Default,  Tenant  may  credit  the  difference  against  the  next  installment  of  Additional  Rent  on  account  of  Taxes  due 
hereunder, except that if such difference is determined after the end of the Term, Landlord shall refund such difference to Tenant 
within thirty (30) days after such determination to the extent that such difference exceeds any amounts then due from Tenant to 
Landlord. If the total of such remittances is less than Tenant's Share of Taxes actually due for such Tax Period, Tenant shall pay 
the  difference  to  Landlord,  as  Additional  Rent  hereunder,  within  ten  (10)  days  of  Tenant's  receipt  of  an  invoice  therefor. 
Landlord's  estimate  for  the  next  Tax  Period  shall  be  based  upon  actual  Taxes  for  the  prior  Tax  Period  plus  a  reasonable 
adjustment based upon estimated increases in Taxes. The provisions of this Section 5.3(c) shall survive the expiration or earlier 
termination of this Lease.

(d) Effect of Abatements. Appropriate credit against Taxes shall be given for any refund obtained by reason 
of  a  reduction  in  any  Taxes  by  the  assessors  or  the  administrative,  judicial  or  other  governmental  agency  responsible  therefor 
after deduction of Landlord's expenditures for reasonable legal fees and for other reasonable expenses incurred in obtaining the 
Tax  refund.  Upon  request  by  Tenant,  Landlord  agrees  to  consult  with  Tenant  in  connection  with  tax  protest  filings  and 
proceedings undertaken by Landlord to obtain a Tax refund or abatement.

Part  Years.  If  the  Term  Commencement  Date  or  the  Expiration  Date  occurs  in  the  middle  of  a  Tax 
Period, Tenant shall be liable for only that portion of the Taxes, as the case may be, with respect to such Tax Period within the 
Term.

(e)

5.4Late Payments.

(a) Any  payment  of  Rent  due  hereunder  not  paid  when  due  shall  bear  interest  for  each  month  or  fraction 
thereof from the due date until paid in full at the annual rate of eighteen percent (18%), or at any applicable lesser maximum 
legally permissible rate for debts of this nature (the "Default Rate").

(b) Additionally,  if  Tenant  fails  to  make  any  payment  within  five  (5)  days  after  the  due  date  therefor, 
Landlord  may  charge  Tenant  a  fee,  which  shall  constitute  liquidated  damages,  equal  to  three  percent  (3%)  of  any  such  late 
payment, provided, however, Landlord shall waive the late fee once in any twelve-(12)-month period in the event Tenant shall 
pay such late payment within five (5) days after notice from Landlord.

returned check charge equal to the amount as shall be customarily charged by Landlord's bank at the time.

(c)

For each Tenant payment check to Landlord that is returned by a bank for any reason, Tenant shall pay a 

4835-4009-9054, v. 8

18

 
(d) Money paid by Tenant to Landlord shall be applied to Tenant's account in the following order: first, to any 
unpaid  Additional  Rent,  including  without  limitation  late  charges,  returned  check  charges,  legal  fees  and/or  court  costs 
chargeable to Tenant hereunder; and then to unpaid Base Rent.

(e)

The parties agree that the late charge referenced in Section 5.4(b) represents a fair and reasonable estimate 
of the costs that Landlord will incur by reason of any late payment by Tenant, and the payment of late charges and interest are 
distinct and separate in that the payment of interest is to compensate Landlord for the use of Landlord's money by Tenant, while 
the  payment  of  late  charges  is  to  compensate  Landlord  for  Landlord's  processing,  administrative  and  other  costs  incurred  by 
Landlord  as  a  result  of  Tenant's  delinquent  payments.  Acceptance  of  a  late  charge  or  interest  shall  not  constitute  a  waiver  of 
Tenant's default with respect to the overdue amount or prevent Landlord from exercising any of the other rights and remedies 
available to Landlord under this Lease or at law or in equity now or hereafter in effect.

(f)

If Tenant during any six (6) month period shall be more than five (5) days delinquent in the payment of 
any installment of Rent on three (3) or more occasions, then, notwithstanding anything herein to the contrary, Landlord may, by 
written  notice  to  Tenant,  elect  to  require  Tenant  to  pay  all  Base  Rent  and  Additional  Rent  on  account  of  Operating  Costs  and 
Taxes quarterly in advance. Such right shall be in addition to and not in lieu of any other right or remedy available to Landlord 
hereunder or at law on account of Tenant's default hereunder.

5.5No  Offset;  Independent  Covenants;  Waiver.  Rent  shall  be  paid  without  notice  or  demand,  and  without  setoff, 
counterclaim, defense, abatement, suspension, deferment, reduction or deduction, except as expressly provided herein. TENANT 
WAIVES  ALL  RIGHTS  (I)  TO  ANY  ABATEMENT,  SUSPENSION,  DEFERMENT,  REDUCTION  OR  DEDUCTION 
OF OR FROM RENT, AND (II) TO QUIT, TERMINATE OR SURRENDER THIS LEASE OR THE PREMISES OR 
ANY  PART  THEREOF,  EXCEPT  AS  EXPRESSLY  PROVIDED  HEREIN.  TENANT  HEREBY  ACKNOWLEDGES 
AND  AGREES  THAT  THE  OBLIGATIONS  OF  TENANT  HEREUNDER  SHALL  BE  SEPARATE  AND 
INDEPENDENT COVENANTS AND AGREEMENTS, THAT RENT SHALL CONTINUE TO BE PAYABLE IN ALL 
EVENTS  AND  THAT  THE  OBLIGATIONS  OF  TENANT  HEREUNDER  SHALL  CONTINUE  UNAFFECTED, 
UNLESS  THE  REQUIREMENT  TO  PAY  OR  PERFORM  THE  SAME  SHALL  HAVE  BEEN  TERMINATED 
PURSUANT  TO  AN  EXPRESS  PROVISION  OF  THIS  LEASE.  LANDLORD  AND  TENANT  EACH 
ACKNOWLEDGES  AND  AGREES  THAT  THE  INDEPENDENT  NATURE  OF  THE  OBLIGATIONS  OF  TENANT 
HEREUNDER  REPRESENTS  FAIR,  REASONABLE,  AND  ACCEPTED  COMMERCIAL  PRACTICE  WITH 
RESPECT  TO  THE  TYPE  OF  PROPERTY  SUBJECT  TO  THIS  LEASE,  AND  THAT  THIS  AGREEMENT  IS  THE 
PRODUCT  OF  FREE  AND  INFORMED  NEGOTIATION  DURING  WHICH  BOTH  LANDLORD  AND  TENANT 
WERE REPRESENTED BY COUNSEL SKILLED IN NEGOTIATING AND DRAFTING COMMERCIAL LEASES IN 
MASSACHUSETTS, AND THAT THE ACKNOWLEDGEMENTS AND AGREEMENTS CONTAINED HEREIN ARE 
MADE WITH FULL KNOWLEDGE OF THE HOLDING IN WESSON V. LEONE ENTERPRISES, INC., 437 MASS. 
708  (2002).  SUCH  ACKNOWLEDGEMENTS,  AGREEMENTS  AND  WAIVERS  BY  TENANT  ARE  A  MATERIAL 
INDUCEMENT TO LANDLORD ENTERING INTO THIS LEASE.

4835-4009-9054, v. 8

19

 
5.6Survival. Any obligations under this Section 5 which shall not have been paid at the expiration or earlier termination 
of  the  Term  shall  survive  such  expiration  or  earlier  termination  and  shall  be  paid  when  and  as  the  amount  of  same  shall  be 
determined and be due.

6.

7.

INTENTIONALLY OMITTED.

LETTER OF CREDIT

7.1Amount. Contemporaneously with the execution of this Lease, Tenant shall deliver to Landlord an irrevocable letter 
of credit (the "Letter of Credit") that shall (a) be in the initial amount of $6,265,585.53 (the "Letter of Credit Amount"); (b) be 
issued on the form attached hereto as Exhibit 5; (c) name Landlord as its beneficiary; (d) be drawn on an FDIC insured financial 
institution reasonably satisfactory to Landlord ("Approved Issuer") that both (x) has an office in the greater Boston metropolitan 
area  that  will  accept  presentation  of,  and  pay  against,  the  Letter  of  Credit  and  (y)  satisfies  both  the  Minimum  Rating  Agency 
Threshold and the Minimum Capital Threshold (as those terms are defined below). The "Minimum Rating Agency Threshold" 
shall  mean  that  the  issuing  bank  has  outstanding  unsecured,  uninsured  and  unguaranteed  senior  long-term  indebtedness  that  is 
then rated (without regard to qualification of such rating by symbols such as "+" or "-" or numerical notation) "Baa" or better by 
Moody's  Investors  Service,  Inc.  and/or  "BBB"  or  better  by  Standard  &  Poor's  Rating  Services,  or  a  comparable  rating  by  a 
comparable national rating agency designated by Landlord in its discretion. The "Minimum Capital Threshold" shall mean that 
the issuing bank has combined capital, surplus and undivided profits of not less than $10,000,000,000. The Letter of Credit (and 
any renewals or replacements thereof) shall be for a term of not less than one (1) year. If the issuer of the Letter of Credit gives 
notice of its election not to renew such Letter of Credit for any additional period, Tenant shall be required to deliver a substitute 
Letter  of  Credit  satisfying  the  conditions  hereof  at  least  thirty  (30)  days  prior  to  the  expiration  of  the  term  of  such  Letter  of 
Credit.  If  the  issuer  of  the  Letter  of  Credit  fails  to  satisfy  either  or  both  of  the  Minimum  Rating  Agency  Threshold  or  the 
Minimum  Capital  Threshold,  Tenant  shall  be  required  to  deliver  a  substitute  letter  of  credit  from  another  issuer  reasonably 
satisfactory to the Landlord and that satisfies both the Minimum Rating Agency Threshold and the Minimum Capital Threshold 
not later than ten (10) business days after Landlord notifies Tenant of such failure. Tenant agrees that it shall from time to time, as 
necessary, whether as a result of a draw on the Letter of Credit by Landlord pursuant to the terms hereof or as a result of the 
expiration of the Letter of Credit then in effect, renew or replace the original and any subsequent Letter of Credit so that a Letter 
of Credit, in the amount required hereunder, is in effect until a date which is at least sixty (60) days after the Expiration Date. If 
Tenant  fails  to  furnish  such  renewal  or  replacement  at  least  sixty  (60)  days  prior  to  the  stated  expiration  date  of  the  Letter  of 
Credit then held by Landlord, Landlord may draw upon such Letter of Credit and hold the proceeds thereof (and such proceeds 
need not be segregated) as a Security Deposit pursuant to the terms of this Article 7. Any renewal or replacement of the original 
or any subsequent Letter of Credit shall meet the requirements for the original Letter of Credit as set forth above, except that such 
replacement or renewal shall be issued by an Approved Issuer.

4835-4009-9054, v. 8

20

 
7.2Application of Proceeds of Letter of Credit. Upon an Event of Default, or if any proceeding shall be instituted by 
or against Tenant pursuant to any of the provisions of any Act of Congress or State law relating to bankruptcy, reorganizations, 
arrangements, compositions or other relief from creditors (and, in the case of any proceeding instituted against it, if Tenant shall 
fail to have such proceedings dismissed within ninety (90) days) or if Tenant is adjudged bankrupt or insolvent as a result of any 
such proceeding, Landlord at its sole option may draw down all or a part of the Letter of Credit. The balance of any Letter of 
Credit  cash  proceeds  shall  be  held  in  accordance  with  Section  7.5  below.  Should  the  entire  Letter  of  Credit,  or  any  portion 
thereof, be drawn down by Landlord, Tenant shall, upon the written demand of Landlord, deliver a replacement Letter of Credit 
in  the  amount  drawn,  and  Tenant's  failure  to  do  so  within  ten  (10)  business  days  after  receipt  of  such  written  demand  shall 
constitute an additional Event of Default hereunder. The application of all or any part of the cash proceeds of the Letter of Credit 
to any obligation or default of Tenant under this Lease shall not deprive Landlord of any other rights or remedies Landlord may 
have nor shall such application by Landlord constitute a waiver by Landlord.

7.3Transfer  of  Letter  of  Credit.  In  the  event  that  Landlord  transfers  its  interest  in  the  Premises,  Tenant  shall  upon 
notice  from  and  at  no  cost  to  Landlord,  deliver  to  Landlord  an  amendment  to  the  Letter  of  Credit  or  a  replacement  Letter  of 
Credit naming Landlord's successor as the beneficiary thereof. If Tenant fails to deliver such amendment or replacement within 
ten (10) days after written notice from Landlord, Landlord shall have the right to draw down the entire amount of the Letter of Credit and 
hold the proceeds thereof in accordance with Section 7.5 below.

7.4Cash Proceeds of Letter of Credit. Landlord shall hold the balance of proceeds remaining after a draw on the Letter 
of Credit (each hereinafter referred to as the "Security Deposit") as security for Tenant's performance of all its Lease obligations. 
After an Event of Default, Landlord may apply the Security Deposit, or any part thereof, to Landlord's damages without prejudice 
to any other Landlord remedy. Landlord has no obligation to pay interest on the Security Deposit and may co-mingle the Security 
Deposit with Landlord's funds. If Landlord conveys its interest under this Lease, the Security Deposit, or any part not applied 
previously, may be turned over to the grantee in which case Tenant shall look solely to the grantee for the proper application and 
return of the Security Deposit.

7.5Return  of  Security  Deposit  or  Letter  of  Credit.  Should  Tenant  comply  with  all  of  such  terms,  covenants  and 
conditions and promptly pay all sums payable by Tenant to Landlord hereunder, the Security Deposit and/or Letter of Credit or 
the remaining proceeds therefrom, as applicable, shall (less any portion thereof which may have been utilized by Landlord to cure 
any default or applied to any actual damage suffered by Landlord) be returned to Tenant within sixty (60) days after the end of 
the Term.

7.6Reduction in Letter of Credit Amount. If Tenant satisfies the Reduction Conditions, as hereinafter defined, then, 
subject to the provisions of this Section 7.6, the Letter of Credit Amount shall be reduced to $2,784,704.67 (the "Reduced Letter 
of Credit Amount") as of the Reduction Date, as hereinafter defined. For the purposes hereof, the "Reduction Conditions" shall 
be deemed to be satisfied by Tenant, if all of the following occur: (x) Tenant is in full compliance with Tenant's obligations under 
the Lease as of the Reduction Date, (y) there has been no Event of Default by Tenant prior to the Reduction Date, and (z) Tenant 
has a market 

4835-4009-9054, v. 8

21

 
capitalization of at least Five Billion and 00/100 Dollars ($5,000,000,000.00) for four (4) consecutive fiscal quarters immediately 
preceding  and  as  of  the  Reduction  Date,  as  evidenced  by  supporting  documentation  reasonably  acceptable  to  Landlord.  The 
"Reduction Date" means the date that Tenant first satisfies all of the Reduction Conditions, provided, however, that such date 
shall in no event be earlier than the last day of Rent Year 3. Any such reduction in the Letter of Credit Amount shall be effected 
within ten (10) business days of Tenant's written request made after the Reduction Date. The reduction in the Letter of Credit 
Amount may be effected by either, at Tenant's election, Tenant's delivering to Landlord: (i) a new Letter of Credit complying with 
the provisions of this Section 7, in the Reduced Letter of Credit Amount in exchange for the Letter of Credit which is then being 
held by Landlord; or (ii) an amendment to the Letter of Credit then being held by Landlord, in a form reasonably satisfactory to 
Landlord, from the bank issuing such Letter of Credit, reflecting the Reduced Letter of Credit Amount.

8.

9.

INTENTIONALLY OMITTED.

UTILITIES, LANDLORD'S SERVICES

9.1Electricity.  Landlord  shall  contract  with  the  utility  provider  for  electric  service  to  the  Property,  including  the 
Premises. Commencing on the Term Commencement Date, Tenant shall pay all charges for electricity furnished to the Premises 
and  any  equipment  exclusively  serving  the  Premises,  as  Additional  Rent,  as  measured  by  a  submeter,  with  such  metering 
equipment  to  be  installed  as  part  of  the  Tenant  Improvement  Work.  At  Tenant's  request,  Landlord  shall  provide  Tenant  with 
reasonable back-up documentation regarding the total charges and the method of allocating the charges to Tenant. Tenant shall, at 
Tenant's sole cost and expense, maintain and keep in good order, condition and repair the metering equipment used to measure 
electricity furnished to the Premises and any equipment exclusively serving the same.

9.2Water.  Landlord  shall  contract  with  the  utility  provider  for  water  service  to  the  Property,  including  the  Premises. 
Except as otherwise provided below, the cost of providing water service to the Premises and all other portions of the Building 
(including, without limitation, the premises of other tenants or occupants of the Building) shall be included in Operating Costs. 
Notwithstanding the foregoing, if Landlord determines that Tenant is using water in excess of its proportionate share (by floor 
area) of the total water usage in the Building, Landlord may elect, at Tenant's expense, to furnish and install in a location in or 
near  the  Premises  metering  equipment  to  measure  water  furnished  to  the  Premises  and  any  equipment  exclusively  serving  the 
same.  In  such  event,  Tenant  shall,  within  thirty  (30)  days  after  Landlord's  written  demand  therefor  from  time  to  time,  pay  to 
Landlord, as Additional Rent, the full amount of any water service charges attributable to such meter.

9.3Gas. Landlord shall contract with the utility provider for gas service to the Property, including the Premises. The cost 
of  gas  used  to  serve  base  building  plumbing,  mechanical  and  electrical  systems  shall  be  included  in  the  costs  reimbursed  by 
Tenant  pursuant  to  Section  9.6  below.  If  Tenant  requires  gas  service  for  the  operation  of  Tenant's  laboratory  equipment  in  the 
Premises, Tenant shall pay all charges for gas furnished to the Premises and/or any equipment exclusively serving the Premises as 
Additional  Rent,  based,  at  Landlord's  election,  (i)  on  Landlord's  reasonable  estimate  of  such  gas  usage  or  (ii)  on  metering  or 
submetering equipment installed by Landlord at Tenant's expense.

4835-4009-9054, v. 8

22

 
9.4Other Utilities. Subject to Landlord's reasonable rules and regulations governing the same, Tenant shall obtain and 
pay, as and when due, for all other utilities and services consumed in and/or furnished to the Premises, together with all taxes, 
penalties, surcharges and maintenance charges pertaining thereto.

9.5Interruption  or  Curtailment  of  Utilities.  When  necessary  by  reason  of  accident  or  emergency,  or  for  repairs, 
alterations, replacements or improvements which in the reasonable judgment of Landlord are desirable or necessary to be made, 
Landlord  reserves  the  right,  upon  as  much  prior  notice  to  Tenant  as  is  practicable  under  the  circumstances  and  no  less  than 
twenty-four

(24) hours' notice except in the event of an emergency, to interrupt, curtail, or stop (i) the furnishing of hot and/or cold water, and 
(ii) the operation of the plumbing and electric systems. Landlord shall exercise reasonable diligence to eliminate the cause of any 
such interruption, curtailment, stoppage or suspension, but, except as set forth in Section 10.7, there shall be no diminution or 
abatement  of  Rent  or  other  compensation  due  from  Landlord  to  Tenant  hereunder,  nor  shall  this  Lease  be  affected  or  any  of 
Tenant's  obligations  hereunder  reduced,  and  Landlord  shall  have  no  responsibility  or  liability  for  any  such  interruption, 
curtailment, stoppage, or suspension of services or systems.

9.6Landlord's Services.  Subject  to  reimbursement  pursuant  to  Section  5.2  above,  Landlord  shall  provide  the  services 
described  in  Exhibit  6  attached  hereto  and  made  a  part  hereof  ("Landlord's  Services").  Except  for  the  cost  of  providing  and 
maintaining supplemental HVAC equipment exclusively serving the Premises (which shall be Tenant's responsibility), all costs 
incurred in connection with the provision of Landlord's Services shall be included in Operating Costs pursuant to Section 5.2.

10.

MAINTENANCE AND REPAIRS

10.1Maintenance and Repairs by Tenant.  Tenant  shall  keep  neat  and  clean  and  free  of  insects,  rodents,  vermin  and 
other pests and in good repair, order and condition (reasonable wear and tear and damage by Casualty excepted): the Premises, 
including  without  limitation  the  entire  interior  of  the  Premises,  all  electronic,  phone  and  data  cabling  and  related  equipment 
(other  than  building  service  equipment)  that  is  installed  by  or  for  the  exclusive  benefit  of  the  Tenant  (whether  located  in  the 
Premises or other portions of the Building), all fixtures, equipment and specialty lighting therein, any supplemental HVAC and
humidification  equipment  exclusively  serving  the  Premises,  electrical  equipment  wiring,  doors,  non-structural  walls,  windows 
and  floor  coverings,  and  all  laboratory  specific  systems  and  equipment  that  exclusively  serve  the  Premises,  including,  without 
limitation, equipment critical to laboratory operations. Without limiting the foregoing, Tenant agrees that it shall maintain in the 
same  repair,  order,  and  condition  as  on  the  Term  Commencement  Date  (reasonable  wear  and  tear  and  damage  by  Casualty 
excepted)  any  equipment  installed  is  the  Premises  or  Building  by  or  on  behalf  of  Tenant  (including  as  part  of  the  Tenant 
Improvement Work).

4835-4009-9054, v. 8

23

 
10.2Maintenance  and  Repairs  by  Landlord.  Except  as  otherwise  provided  in  Section  15,  and  subject  to  Tenant's 
obligations in Section 10.1 above, Landlord shall maintain and keep in reasonable condition (1) the Building foundation, the roof, 
Building  structure,  the  common  mechanical  systems  serving  the  Building,  the  structural  floor  slabs  and  columns,  and  (2)  the 
facilities  of  the  Building,  including  the  base  building  mechanical,  electrical,  plumbing,  sprinkler,  fire/life  safety,  and  access 
control systems and the base building heating, ventilating, and air conditioning systems serving the Building and other common 
Building  systems  equipment  serving  the  Premises,  as  may  be  necessary  to  keep  them  in  good  order,  repair,  and  condition.  In 
addition, Landlord shall operate and maintain the Common Areas in substantially the same manner as comparable combination 
office  and  laboratory  facilities  in  the  vicinity  of  the  Premises.  All  costs  incurred  by  Landlord  under  this  Section  10.2  shall  be 
included in Operating Costs, subject to, and in accordance with Section 5.2.

10.3Accidents to Sanitary and Other Systems. Tenant shall give to Landlord prompt notice of any fire or accident in 
the  Premises  or  in  the  Building  and  of  any  damage  to,  or  defective  condition  in,  any  part  or  appurtenance  of  the  Building 
including, without limitation, sanitary, electrical, ventilation, heating and air conditioning or other systems located in, or passing
through,  the  Premises.  Except  as  otherwise  provided  in  Section  15,  and  subject  to  Tenant's  obligations  in  Section  10.1  above, 
such damage or defective condition shall be remedied by Landlord with reasonable diligence, but, subject to Section 14.5 below, 
if  such  damage  or  defective  condition  was  caused  by  any  of  the  Tenant  Parties,  the  cost  to  remedy  the  same  shall  be  paid  by 
Tenant.

10.4Floor Load--Heavy Equipment. Tenant shall not place a load upon any floor of the Premises exceeding the floor 
load  per  square  foot  of  area  which  such  floor  was  designed  to  carry  and  which  is  allowed  by  Legal  Requirements.  Landlord 
reserves the right to prescribe the weight and position of all safes, heavy machinery, heavy equipment, freight, bulky matter or 
fixtures  (collectively,  "Heavy  Equipment"),  which  shall  be  placed  so  as  to  distribute  the  weight.  Heavy  Equipment  shall  be 
placed  and  maintained  by  Tenant  at  Tenant's  expense  in  settings  sufficient  in  Landlord's  reasonable  judgment  to  absorb  and 
prevent vibration, noise and annoyance. Tenant shall not move any Heavy Equipment into or out of the Building without giving 
Landlord  prior  written  notice  thereof  and  observing  all  of  Landlord's  Rules  and  Regulations  with  respect  to  the  same.  If  such 
Heavy Equipment requires special handling, Tenant agrees to employ only persons holding a Master Rigger's License to do said 
work, and that all work in connection therewith shall comply with Legal Requirements. Any such moving shall be at the sole risk 
and hazard of Tenant and Tenant will defend, indemnify and save Landlord and Landlord's agents (including without limitation 
its  property  manager),  contractors  and  employees  (collectively  with  Landlord,  the  "Landlord  Parties")  harmless  from  and 
against  any  and  all  claims,  damages,  losses,  penalties,  costs,  expenses  and  fees  (including  without  limitation  reasonable  legal 
fees) (collectively, "Claims") resulting directly or indirectly from such moving. Proper placement of all Heavy Equipment in the 
Premises shall be Tenant's responsibility.

10.5Premises  Cleaning.  Tenant  shall  be  responsible,  at  its  sole  cost  and  expense,  for  janitorial  and  trash  removal 
services  and  other  biohazard  disposal  services  for  the  Premises,  including  the  laboratory  areas  thereof.  Such  services  shall  be 
performed  by  licensed  (where  required  by  law  or  governmental  regulation),  insured  and  qualified  contractors  approved  in 
advance, in writing, by Landlord (which approval shall not be unreasonably withheld, delayed or conditioned) and on a sufficient 
basis to ensure that the Premises are at all times kept neat and 

4835-4009-9054, v. 8

24

 
clean. Landlord shall provide a dumpster and/or compactor at the Building loading dock for Tenant's disposal of non-hazardous 
and  non-controlled  substances.  All  costs  incurred  by  Landlord  in  connection  with  such  dumpster  and/or  compactor  shall  be 
included in Operating Costs as provided in Section 5.2.

10.6Pest Control. Tenant, at Tenant's sole cost and expense, shall cause the Premises to be exterminated on a monthly 
basis to Landlord's reasonable satisfaction and shall cause all portions of the Premises used for the storage, preparation, service or 
consumption of food or beverages to be cleaned daily in a manner reasonably satisfactory to Landlord, and to be treated against 
infestation by insects, rodents and other vermin and pests whenever there is evidence of any infestation. Tenant shall not permit 
any  person  to  enter  the  Premises  for  the  purpose  of  providing  such  extermination  services,  unless  such  persons  have  been 
approved by Landlord. If requested by Landlord, Tenant shall, at Tenant's sole cost and expense, store any refuse generated in the 
Premises by the consumption of food or beverages in a cold box or similar facility.

10.7

Service Interruptions.

(a) Abatement of Rent. In the event that: (i) there shall be an interruption, curtailment or suspension of any 
service or failure to perform any obligation required to be provided or performed by Landlord pursuant to Sections 9 and/or 10 
(and no reasonably equivalent alternative service or supply is provided by Landlord) that shall materially interfere with Tenant's 
use  and  enjoyment  of  the  Premises,  or  any  portion  thereof  (any  such  event,  a  "Service  Interruption"),  and  (ii)  such  Service 
Interruption shall continue for five (5) consecutive business days following receipt by Landlord of written notice (the "Service 
Interruption Notice") from Tenant describing such Service Interruption ("Abatement Service Interruption Cure Period"), and 
(iii)  such  Service  Interruption  shall  not  have  been  caused  by  an  act  or  omission  of  Tenant  or  Tenant's  agents,  employees, 
contractors  or  invitees  (an  event  that  satisfies  the  foregoing  conditions  (i)-(iii)  being  referred  to  hereinafter  as  a  "Material 
Service Interruption") then, Tenant, subject to the next following sentence, shall be entitled to an equitable abatement of Base 
Rent,  Operating  Costs  and  Taxes  based  on  the  nature  and  duration  of  the  Material  Service  Interruption  and  the  area  of  the 
Premises affected, for any and all days following the Material Service Interruption Cure Period that both (x) the Material Service 
Interruption is continuing and (y) Tenant does not use such affected areas of the Premises for a bona fide business purpose. Any 
efforts by Tenant to respond or react to any Material Service Interruption, including, without limitation, any activities by Tenant 
to  remove  its  personal  property  from  the  affected  areas  of  the  Premises,  shall  not  constitute  a  use  that  precludes  abatement 
pursuant to this Section 10.7(a). The Abatement Service Interruption Cure Period shall be extended by reason of any delays in 
Landlord's ability to cure the Service Interruption in question caused by Force Majeure.

Casualty or Taking (see Section 15 below).

(b)

The  provisions  of  this  Section  10.7  shall  not  apply  in  the  event  of  a  Service  Interruption  caused  by 

(c)
in the event of any Service Interruption.

The provisions of this Section 10.7 set forth Tenant's sole rights and remedies, both in law and in equity, 

4835-4009-9054, v. 8

25

 
11.

ALTERATIONS AND IMPROVEMENTS BY TENANT

11.1Landlord's Consent Required.

(a)

Tenant  shall  not  make  any  alterations,  decorations,  installations,  removals,  additions  or  improvements 
(collectively  with  Tenant's  Work,  "Alterations")  in  or  to  the  Premises  without  Landlord's  prior  written  approval  of  the 
contractor(s), written plans and specifications and a time schedule therefor. Landlord reserves the right to require that Tenant use 
Landlord's preferred vendor(s) for any Alterations that involve roof penetrations, alarm tie-ins, sprinklers, fire alarm and other 
life  safety  equipment.  Tenant  shall  not  make  any  amendments  or  additions  to  plans  and  specifications  approved  by  Landlord 
without Landlord's prior written consent. Landlord's approval of non-structural Alterations shall not be unreasonably withheld, 
conditioned  or  delayed.  Notwithstanding  the  foregoing,  Landlord  may  withhold  its  consent  in  its  sole  discretion  (a)  to  any 
Alteration  to  or  affecting  the  fixed  lab  benches,  fume  hoods,  roof  and/or  building  systems,  (b)  with  respect  to  matters  of 
aesthetics  relating  to  Alterations  to  or  affecting  the  exterior  of  the  Building,  and  (c)  to  any  Alteration  affecting  the  Building 
structure. Tenant shall be responsible for all elements of the design of Tenant's plans (including, without limitation, compliance 
with Legal Requirements, functionality of design, the structural integrity of the design, the configuration of the Premises and the 
placement of Tenant's furniture, appliances and equipment), and Landlord's approval of Tenant's plans shall in no event relieve 
Tenant of the responsibility for such design. In seeking Landlord's approval, Tenant shall provide Landlord, at least fourteen (14) 
business days in advance of any proposed construction, with plans, specifications, bid proposals, certified stamped engineering 
drawings and calculations by Tenant's engineer of record or architect of record (including connections to the Building's structural 
system,  the  Building's  mechanical,  electrical  and  plumbing  systems,  modifications  to  the  Building's  envelope,  non-structural 
penetrations in slabs or walls, and modifications or tie-ins to life safety systems), work contracts, requests for laydown areas and 
such other information concerning the nature and cost of the Alterations as Landlord may reasonably request. Landlord shall have 
no  liability  or  responsibility  for  any  claim,  injury  or  damage  alleged  to  have  been  caused  by  the  particular  materials  (whether 
building standard or non-building standard), appliances or equipment selected by Tenant in connection with any work performed 
by or on behalf of Tenant. Except as otherwise expressly set forth herein, all Alterations shall be done at Tenant's sole cost and 
expense and at such times and in such manner as Landlord may from time to time reasonably designate. If Tenant shall make any 
Alterations, then, if Landlord, in Landlord's reasonable judgment, determines that the Alterations (i) adversely affect the general 
utility of the Building for use by prospective tenants thereof, or (ii) require unusual expense to restore and/or redapt the Premises 
to  usual  use  as  a  biotechnology  office  and  research  and  development  facility,  Landlord  may  elect  to  require  Tenant  at  the 
expiration or sooner termination of the Term to restore the Premises to substantially the same condition as existed immediately 
prior to the Alterations. Landlord agrees that it will make such election with respect to any Alteration at the time that Landlord 
approves Tenant's plans and specifications for an Alteration, if Tenant gives written notice to Landlord requesting Landlord to 
make  such  election  at  the  time  of  such  approval;  provided,  however,  that  in  all  events,  at  Landlord's  election,  Tenant  shall  be 
required to remove the Alterations associated with Tenant's vivarium operations in the Premises. Tenant shall provide Landlord 
with reproducible record drawings (in CAD format) of all Alterations within sixty (60) days after completion thereof.

4835-4009-9054, v. 8

26

 
(b) Alterations  Permitted  without  Landlord's  Consent.  Notwithstanding  anything  to  the  contrary  herein 
contained,  Tenant  shall  have  the  right  without  obtaining  the  prior  consent  of  Landlord,  but  upon  prior  notice  to  Landlord  as 
provided below, to make Alterations to the Premises where: (i) the same are within the interior of the Premises, and do not affect 
and  are  not  visible  from  the  exterior  of  the  Building,  and  do  not  affect  any  of  the  Building's  systems  or  the  ceiling  of  the 
Premises;  (ii)  the  same  do  not  affect  the  roof  or  any  structural  element  of  the  Building,  or  the  fire  protection  systems  of  the 
Building; (iii) the same do not create a nuisance and do not interfere with the rights of other tenants located in the Building; (iv)
the cost of any such Alterations shall not exceed $100,000.00 in cost per year; (v) Tenant shall comply with the provisions of this 
Lease, and if such work increases the cost of insurance or taxes, Tenant shall pay for any such increase in cost; and (vi) Tenant 
gives Landlord at least ten (10) business days' prior notice describing such work in reasonable detail, accompanied by copies of 
plans and specifications therefor (to the extent plans and specifications are typically prepared in accordance with such work).

11.2After-Hours.  Landlord  and  Tenant  recognize  that  to  the  extent  Tenant  elects  to  perform  some  or  all  of  the 
Alterations during times other than normal construction hours (i.e., Monday-Friday, 7:00 a.m. to 3:00 p.m., excluding holidays), 
Landlord  may  need  to  make  arrangements  to  have  supervisory  personnel  on  site.  Accordingly,  Landlord  and  Tenant  agree  as 
follows: Tenant shall give Landlord at least two (2) business days' prior written notice of any time outside of normal construction 
hours when Tenant intends to perform any Alterations (the "After- Hours Work"). Tenant shall reimburse Landlord, within ten 
(10) days after demand therefor, for the cost of Landlord's supervisory personnel overseeing the After-Hours Work. In addition, if 
construction during normal construction hours unreasonably disturbs other tenants of the Building, in Landlord's sole discretion, 
Landlord may require Tenant to stop the performance of Alterations during normal construction hours and to perform the same 
after hours, subject to the foregoing requirement to pay for the cost of Landlord's supervisory personnel.

11.3Harmonious  Relations.  Tenant  agrees  that  it  will  not,  either  directly  or  indirectly,  use  any  contractors  and/or 
materials if their use will create any difficulty, whether in the nature of a labor dispute or otherwise, with other contractors and/or 
labor engaged by Tenant or Landlord or others in the construction, maintenance and/or operation of the Building, the Property or 
any  part  thereof.  In  the  event  of  any  such  difficulty,  upon  Landlord's  request,  Tenant  shall  cause  all  contractors,  mechanics  or 
laborers causing such difficulty to leave the Property immediately.

11.4Liens. No Alterations shall be undertaken by Tenant until (i) Tenant has made provision for written waiver of liens 
from all contractors for such Alteration and taken other appropriate protective measures approved and/or required by Landlord; 
and  (ii)  Tenant  has  procured  appropriate  surety  payment  and  performance  bonds  which  shall  name  Landlord  as  an  additional 
obligee  and  has  filed  lien  bond(s)  (in  jurisdictions  where  available)  on  behalf  of  such  contractors.  Any  mechanic's  lien  filed 
against  the  Premises  or  the  Building  for  work  claimed  to  have  been  done  for,  or  materials  claimed  to  have  been  furnished  to,
Tenant shall be discharged by Tenant within ten (10) days thereafter, at Tenant's expense by filing the bond required by law or 
otherwise.

4835-4009-9054, v. 8

27

 
11.5General Requirements. Unless Landlord and Tenant otherwise agree in writing, Tenant shall (a) procure or cause 
others  to  procure  on  its  behalf  all  necessary  permits  before  undertaking  any  Alterations  in  the  Premises  (and  provide  copies 
thereof to Landlord); (b) perform all of such Alterations in a good and workmanlike manner, employing materials of good quality 
and  in  compliance  with  Landlord's  construction  rules  and  regulations,  all  insurance  requirements  of  this  Lease,  and  Legal 
Requirements; and (c) defend, indemnify and hold the Landlord Parties harmless from and against any and all Claims occasioned 
by or growing out of such Alterations.

12.

SIGNAGE

12.1Restrictions.  Tenant  shall  have  the  right,  at  Tenant's  expense,  to  install  Building  standard  signage  identifying 
Tenant's  business  at  the  entrance  to  the  Premises,  which  signage  shall  be  subject  to  Landlord's  prior  written  consent  (which 
consent shall not be unreasonably withheld, conditioned or delayed). Subject to the foregoing, and subject to Section 12.2 below, 
Tenant shall not place or suffer to be placed or maintained on the exterior of the Premises, or any part of the interior visible from 
the exterior thereof, any sign, banner, advertising matter or any other thing of any kind (including, without limitation, any hand-
lettered advertising), and shall not place or maintain any decoration, letter or advertising matter on the glass of any window or 
door of the Premises without first obtaining Landlord's written approval. No signs may be put on or in any window or elsewhere 
if visible from the exterior of the Building.

12.2Exterior Signage.

(a)

Subject to the provisions of this Section 12.2(a), for so long as: (x) there is no Event of Default of Tenant, 
and (y) the Lease is in full force and effect (collectively, the "Monument Signage Condition"), then Tenant shall have the right 
to require Landlord to list, at Landlord's initial cost and expense, Tenant's name ("Tenant's Monument Signage") on the exterior 
monument sign to be constructed by Landlord (as a part of the Base Building Work) on the Property. Such monument sign shall 
be a common monument (i.e. other tenant(s) in the Building may have identification signage installed on such monument). The 
right to the Tenant's Monument Signage granted pursuant to this Section 12.2(a) is personal to Tenant, and may not be exercised
by any occupant, subtenant, or other assignee of Tenant, other than an Affiliated Entity or Successor (the parties hereby agreeing 
that  Tenant  shall  be  responsible  for  the  cost  of  any  change  in  Tenant's  Monument  Signage).  The  parties  hereby  agree  that  the 
maintenance  and  removal  of  such  Tenant's  Monument  Signage  (including,  without  limitation,  the  repair  and  cleaning  of  the 
existing monument façade upon removal of Tenant's Monument Signage) shall be performed at Landlord's sole cost and expense, 
except that Tenant shall be responsible for the cost of any change in Tenant's Monument Signage during the Term of the lease.

(b)

If during the Term of this Lease, Landlord permits any other tenant of the Building to erect or install any 
exterior  sign  on  the  Building,  then,  (x)  subject  to  the  provisions  of  this  Section  12.2(b)  and  (y)  for  so  long  as  the  Monument 
Signage  Condition  remains  satisfied,  Landlord  shall  permit  Tenant,  at  Tenant's  sole  cost  and  expense,  to  erect  or  install  an 
exterior  sign  on  the  Building  ("Tenant's  Exterior  Sign"),  provided  all  such  signs,  including  without  limitation,  the  design, 
specifications  and  location  thereof,  are  subject  to  Landlord's  prior  written  approval,  which  approval  shall  not  be  unreasonably 
withheld, conditioned or delayed, and are in keeping with the quality, design and style of the Building. Tenant's Exterior Sign 
shall be (i) subject to all 

4835-4009-9054, v. 8

28

 
Legal  Requirements  and  Tenant's  obtaining  all  required  governmental  approvals  at  Tenant's  sole  cost  and  expense,  and  (ii) 
maintained by Tenant at its sole cost and expense in a first-class and safe condition and appearance. Upon the expiration or earlier 
termination of this Lease, Tenant shall remove Tenant's Exterior Sign at Tenant's sole cost and expense. Tenant shall reimburse 
Landlord, within thirty (30) days after demand, from time to time, any costs incurred by Landlord to repair any damage to the 
Building resulting from the erection, maintenance and removal of Tenant's Exterior Sign.

12.3Building Directory.

Landlord shall list Tenant within the directory in the Building lobby. The initial listing shall be at Landlord's cost and 
expense, and any changes to such directory listing shall be at Tenant's cost and expense. Tenant shall have the right, at Tenant's 
cost and expense, to install a Building standard Tenant identification sign at the entrance to the Premises.

13.

ASSIGNMENT, MORTGAGING AND SUBLETTING

13.1Landlord's Consent Required. Tenant shall not mortgage or encumber this Lease or in whole or in part whether at
one time or at intervals, operation of law or otherwise. Except as expressly otherwise set forth herein, Tenant shall not, without 
Landlord's  prior  written  consent,  assign,  sublet,  license  or  transfer  this  Lease  or  the  Premises  in  whole  or  in  part  whether  by 
changes in the ownership or control of Tenant, or any direct or indirect owner of Tenant, whether at one time or at intervals, by 
sale or transfer of stock, partnership or beneficial interests, operation of law or otherwise, or permit the occupancy of all or any 
portion  of  the  Premises  by  any  person  or  entity  other  than  Tenant's  employees  (each  of  the  foregoing,  a  "Transfer").  Any 
purported  Transfer  made  without  Landlord's  consent,  if  required  hereunder,  shall  be  void  and  confer  no  rights  upon  any  third 
person, provided that if there is a Transfer, Landlord may collect rent from the transferee without waiving the prohibition against 
Transfers, accepting the transferee, or releasing Tenant from full performance under this Lease. In the event of any Transfer in 
violation of this Section 13, Landlord shall have the right to terminate this Lease upon thirty (30) days' written notice to Tenant 
given within sixty (60) days after receipt of written notice from Tenant to Landlord of any Transfer, or within one (1) year after 
Landlord  first  learns  of  the  Transfer  if  no  notice  is  given.  No  Transfer  shall  relieve  Tenant  of  its  primary  obligation  as  party 
Tenant hereunder, nor shall it reduce or increase Landlord's obligations under this Lease.

13.2Landlord's Recapture Right.

Subject  to  Section  13.7  below,  Tenant  shall,  prior  to  offering  or  advertising  the  Premises  or  any  portion  thereof  for  a 
Transfer, give a written notice (the "Recapture Notice") to Landlord which: (i) states that Tenant desires to make a Transfer, (ii) 
identifies  the  affected  portion  of  the  Premises  (the  "Recapture Premises"),  (iii)  identifies  the  period  of  time  (the  "Recapture 
Period") during which Tenant proposes to sublet the Recapture Premises, or indicates that Tenant proposes to assign its interest 
in  this  Lease,  and  (iv)  offers  to  Landlord  to  (x)  terminate  this  Lease  with  respect  to  the  Recapture  Premises  (in  the  case  of  a 
proposed assignment of Tenant's interest in this Lease or a subletting for the remainder of the Term of this Lease) or (y) in the 
event that Tenant shall only propose to sublease all or a portion of the Premises for less than all of the remainder of the Term of 
this Lease, Landlord shall only have the right to terminate this Lease with respect to 

4835-4009-9054, v. 8

29

 
the Recapture Premises during the Recapture Period (i.e., the Term with respect to the Recapture Premises shall be terminated 
during  the  Recapture  Period  and  Tenant's  rental  obligations  shall  be  proportionately  reduced),  after  which  this  Lease  shall  be 
reinstated with respect to the Recapture Premises. Landlord shall have fifteen (15) business days within which to respond to the 
Recapture Notice.

13.3Standard of Consent to Transfer. If Landlord does not timely give written notice to Tenant accepting a Recapture 
Offer  or  declines  to  accept  the  same,  then  Landlord  agrees  that,  subject  to  the  provisions  of  this  Section  13  and  provided  that 
Tenant  has  not  previously  assigned  or  subleased  more  than  twenty-five  percent  (25%)  of  the  Premises,  Landlord  shall  not 
unreasonably withhold, condition or delay its consent to a Transfer at fair market rent and otherwise on the terms contained in the 
Recapture Notice to an entity which will use the Premises for the Permitted Uses and, in Landlord's reasonable opinion: (a) has a 
tangible net worth and other financial indicators sufficient to meet the Transferee's obligations under the Transfer instrument in 
question;  (b)  has  a  business  reputation  compatible  with  the  operation  of  a  first-class  combination  laboratory,  research, 
development and office building; and (c) the intended use of such entity does not violate any restrictive use provisions then in 
effect with respect to space in the Building.

13.4Listing Confers no Rights. The listing of any name other than that of Tenant, whether on the doors of the Premises 
or  on  the  Building  directory,  or  otherwise,  shall  not  operate  to  vest  in  any  such  other  person,  firm  or  corporation  any  right  or 
interest in this Lease or in the Premises or be deemed to effect or evidence any consent of Landlord, it being expressly understood 
that any such listing is a privilege extended by Landlord revocable at will by written notice to Tenant.

13.5Profits In Connection with Transfers. Except as for Permitted Transfers, Tenant shall, within thirty (30) days of 
receipt thereof, pay to Landlord fifty percent (50%) of any rent, sum or other consideration to be paid or given in connection with 
any Transfer, either initially or over time, after deducting reasonable actual out-of-pocket legal, and brokerage expenses incurred 
by  Tenant  and  unamortized  improvements  paid  for  by  Tenant  in  connection  therewith,  in  excess  of  Rent  hereunder  as  if  such 
amount were originally called for by the terms of this Lease as Additional Rent.

13.6Prohibited Transfers. Notwithstanding any contrary provision of this Lease, Tenant shall have no right to make a 
Transfer unless on both (i) the date on which Tenant notifies Landlord of its intention to enter into a Transfer and (ii) the date on 
which such Transfer is to take effect, Tenant is not in default of any of its obligations under this Lease. Notwithstanding anything 
to the contrary contained herein, Tenant agrees that in no event shall Tenant make a Transfer to (a) any government agency; (b) 
any tenant, subtenant or occupant of other space in the Building if Landlord has or expects to have any space in the Building 
available in the following six (6) months; or (c) any entity with whom Landlord is currently negotiating, or shall have negotiated 
in the six (6) months immediately preceding such proposed Transfer, for space in the Property.

4835-4009-9054, v. 8

30

 
13.7Exceptions to Requirement for Consent. Notwithstanding anything to the contrary herein contained, Tenant shall 
have the right, without obtaining Landlord's consent and without giving Landlord a Recapture Notice, to (a) make a Transfer to 
an Affiliated Entity (hereinafter defined) so long as the transfer to such Affiliated Entity is for legitimate business purposes (and 
not for the purpose of avoiding the provisions of this Section 13), and (b) assign all of Tenant's interest in and to the Lease to a 
Successor, provided that prior to or simultaneously with any assignment pursuant to this Section 13.7, such Affiliated Entity or 
Successor, as the case may be, and Tenant execute and deliver to Landlord an assignment and assumption agreement in form and 
substance reasonably acceptable to Landlord whereby such Affiliated Entity or Successor, as the case may be, shall agree to be 
independently bound by and upon all the covenants, agreements, terms, provisions and conditions set forth in the Lease on the 
part of Tenant to be performed, and whereby such Affiliated Entity or Successor, as the case may be, shall expressly agree that 
the provisions of this  Article  13  shall,  notwithstanding  such  Transfer,  continue to be binding upon it with respect to all future 
Transfers. For the purposes hereof, an "Affiliated Entity" shall be defined as any entity which is controlled by, is under common 
control with, or which controls Tenant. For the purposes hereof, a "Successor" shall be defined as any entity into or with which 
Tenant  is  merged  or  with  which  Tenant  is  consolidated  or  which  acquires  all  or  substantially  all  of  Tenant's  stock  or  assets, 
provided  that  the  surviving  entity  shall  have  a  net  worth  and  other  financial  indicators  sufficient  to  meet  Tenant's  obligations 
hereunder. Tenant shall give Landlord at least ten (10) days' prior written notice of any Permitted Transfer, such notice to include 
evidence,  reasonably  satisfactory  to  Landlord,  that  the  conditions  to  the  Permitted  Transfer  in  question  have  been  satisfied. 
Transfers  to  Affiliated  Entities  and  to  Successor  which  are  permitted  pursuant  to  this  Section  13.7,  are  referred  to  collectively 
herein as "Permitted Transfers", and such Affiliated Entities and Successors are referred to herein as "Permitted Transferees".

13.8Flagship Subleases. Notwithstanding anything to the contrary herein contained, Tenant shall have the right, upon at 
least  ten  (10)  days'  prior  written  notice  from  Tenant  to  Landlord,  without  obtaining  Landlord's  consent,  and  without  giving 
Landlord a Recapture Notice, to enter into Flagship Subleases, as hereinafter defined. A "Flagship Sublease" shall be defined as 
a  sublease  or  license  of  Internal  Sublet  Space,  as  hereinafter  defined,  to  Flagship  Entities,  as  hereinafter  defined,  provided 
however, that: (i) at no time shall more than 18,500 rentable square feet of the Premises, in the aggregate, be subject to Flagship 
Subleases, and (ii) no sublease or license shall be considered to be a Flagship Sublease if it is entered into for the purposes of 
avoiding  the  operation  of  the  provisions  of  this  Article  13  (e.g.,  without  limitation,  the  requirement  of  obtaining  Landlord's 
consent  to  such  sublease,  Landlord's  recapture  rights,  etc.).  A  "Flagship  Entity"  shall  be  defined  as  any  person  or  entity 
operating  a  business  which,  as  of  the  date  that  such  person  or  entity  first  occupies  any  portion  of  the  Premises  pursuant  to  its 
Flagship Sublease, has been provided funding from Flagship Pioneering, wholly or in part, but not less than fifty (50%) percent 
of the total funding received by such person or entity. An "Internal Sublet Space" shall consist of an area located in the Premises 
which has access to the common areas of the Building only through Tenant's reception area on the floor on which the Flagship 
Entity is located.

4835-4009-9054, v. 8

31

 
14.

INSURANCE; INDEMNIFICATION; EXCULPATION

14.1

Tenant's Insurance.

(a)

Tenant shall procure, pay for and keep in force throughout the Term (and for so long thereafter as Tenant 
remains in occupancy of the Premises) commercial general liability insurance insuring Tenant on an occurrence basis against all 
claims  and  demands  for  personal  injury  liability  (including,  without  limitation,  bodily  injury,  sickness,  disease,  and  death)  or 
damage to property which may be claimed to have occurred from and after the time any of the Tenant Parties shall first enter the 
Premises,  of  not  less  than  One  Million  Dollars  ($1,000,000)  per  occurrence  and  Two  Million  Dollars  ($2,000,000)  in  the 
aggregate  annually,  and  from  time  to  time  thereafter  shall  be  not  less  than  such  higher  amounts,  if  procurable,  as  may  be 
reasonably required by Landlord. Tenant shall also carry umbrella liability coverage in an amount of no less than Ten Million 
Dollars ($10,000,000). Such policy shall also include contractual liability coverage covering Tenant's liability assumed under this 
Lease,  including  without  limitation  Tenant's  indemnification  obligations.  Such  insurance  policy(ies)  shall  name  Landlord, 
Landlord's managing agent and persons claiming by, through or under them, if any, as additional insureds.

(b)

Tenant shall take out and maintain throughout the Term a policy of fire, vandalism, malicious mischief, 
extended  coverage  and  so-called  "all  risk"  coverage  insurance  in  an  amount  equal  to  one  hundred  percent  (100%)  of  the 
replacement cost insuring (i) all items or components of Alterations (collectively, the "Tenant-Insured Improvements"), and (ii) 
all of Tenant's furniture, equipment, fixtures and property of every kind, nature and description related or arising out of Tenant's 
leasehold  estate  hereunder,  which  may  be  in  or  upon  the  Premises  or  the  Building,  including  without  limitation  Tenant's 
Penthouse  Equipment  (collectively,  "Tenant's Property").  The  insurance  required  to  be  maintained  by  Tenant  pursuant  to  this 
Section 14.1(b) (referred to herein as "Tenant Property Insurance") shall insure the interests of both Landlord and Tenant as 
their respective interests may appear from time to time.

sufficient to cover at least twelve (12) months of Rent due hereunder and Tenant's business losses during such 12-month period.

(c)

Tenant  shall  take  out  and  maintain  a  policy  of  business  interruption  insurance  throughout  the  Term 

(d) During  periods  when  any  Tenant's  Work  or  Alterations  are  being  performed,  Tenant  shall  maintain,  or 
cause  to  be  maintained,  so-called  all  risk  or  special  cause  of  loss  property  insurance  or  its  equivalent  and/or  builders  risk 
insurance on 100% replacement cost coverage basis, including hard and soft costs coverages. Such insurance shall protect and 
insure Landlord, Landlord's agents, Tenant and Tenant's contractors, as their interests may appear, against loss or damage by fire, 
water damage, vandalism and malicious mischief, and such other risks as are customarily covered by so-called all risk or special 
cause of loss property / builders risk coverage or its equivalent.

(e)
comply with any Legal Requirements.

Tenant  shall  procure  and  maintain  at  its  sole  expense  such  additional  insurance  as  may  be  necessary  to 

Alterations the insurance described in Exhibit 9 attached hereto.

(f)

Tenant  shall  cause  all  contractors  and  subcontractors  to  maintain  during  the  performance  of  any 

4835-4009-9054, v. 8

32

 
(g)

The  insurance  required  pursuant  to  Sections  14.1(a),  (b),  (c),  (d)  and  (e)  (collectively,  "Tenant's 
Insurance Policies") shall be effected with insurers approved by Landlord, with a rating of not less than "A-XI" in the current 
Best's  Insurance  Reports,  and  authorized  to  do  business  in  the  Commonwealth  of  Massachusetts  under  valid  and  enforceable 
policies. Tenant's Insurance Policies shall each provide that it shall not be canceled or modified without at least thirty (30) days' 
prior written notice to each insured named therein. Tenant's Insurance Policies may include deductibles in an amount no greater 
than the greater of $25,000 or commercially reasonable amounts. On or before the date on which any of the Tenant Parties shall 
first enter the Premises and thereafter not less than fifteen (15) days prior to the expiration date of each expiring policy, Tenant
shall  deliver  to  Landlord  binders  of  Tenant's  Insurance  Policies  issued  by  the  respective  insurers  setting  forth  in  full  the 
provisions thereof together with evidence satisfactory to Landlord of the payment of all premiums for such policies. In the event 
of any claim, and upon Landlord's request, Tenant shall deliver to Landlord complete copies of Tenant's Insurance Policies. Upon 
request of Landlord, Tenant shall deliver to any Mortgagee copies of the foregoing documents.

14.2Indemnification.  Except  to  the  extent  caused  by  the  negligence  or  willful  misconduct  of  any  of  the  Landlord 
Parties, Tenant shall defend, indemnify and save the Landlord Parties harmless from and against any and all Claims asserted by 
or on behalf of any person, firm, corporation or public authority arising from:

(a)

Tenant's breach of any covenant or obligation under this Lease;

at the Premises;

(b) Any injury to or death of any person, or loss of or damage to property, sustained or occurring in, upon or 

of the Premises by or the negligence or willful misconduct of any of the Tenant Parties; and

(c) Any injury to or death of any person, or loss of or damage to property arising out of the use or occupancy 

(d) On account of or based upon any work or thing whatsoever done (other than by Landlord or any of the 
Landlord Parties) at the Premises during the Term and during the period of time, if any, prior to the Term Commencement Date 
that any of the Tenant Parties may have been given access to the Premises.

14.3Property of Tenant. Tenant covenants and agrees that, to the maximum extent permitted by Legal Requirements, all 
of Tenant's Property at the Premises shall be at the sole risk and hazard of Tenant, and that if the whole or any part thereof shall 
be damaged, destroyed, stolen or removed from any cause or reason whatsoever, no part of said damage or loss shall be charged 
to, or borne by, Landlord, except, subject to Section 14.5 hereof, to the extent such damage or loss is due to the negligence or 
willful misconduct of any of the Landlord Parties.

4835-4009-9054, v. 8

33

 
14.4Limitation of Landlord's Liability for Damage or Injury. Landlord shall not be liable for any injury or damage to 
persons or property resulting from fire, explosion, falling plaster, steam, gas, air contaminants or emissions, electricity, electrical 
or electronic emanations or disturbance, water, rain or snow or leaks from any part of the Building or from the pipes, appliances, 
equipment or plumbing works or from the roof, street or sub-surface or from any other place or caused by dampness, vandalism, 
malicious mischief or by any other cause of whatever nature, except, subject to Section 14.5, to the extent caused by or due to the 
negligence  or  willful  misconduct  of  any  of  the  Landlord  Parties,  and  then,  where  notice  and  an  opportunity  to  cure  are 
appropriate (i.e., where Tenant has an opportunity to know or should have known of such condition sufficiently in advance of the 
occurrence of any such injury or damage resulting therefrom as would have enabled Landlord to prevent such damage or loss had 
Tenant notified Landlord of such condition) only after (i) notice to Landlord of the condition claimed to constitute negligence or 
willful misconduct, and (ii) the expiration of a reasonable time after such notice has been received by Landlord without Landlord 
having  commenced  to  take  all  reasonable  and  practicable  means  to  cure  or  correct  such  condition;  and  pending  such  cure  or 
correction by Landlord, Tenant shall take all reasonably prudent temporary measures and safeguards to prevent any injury, loss or 
damage to persons or property. Notwithstanding the foregoing, in no event shall any of the Landlord Parties be liable for any loss 
which is covered by insurance policies actually carried or required to be so carried by this Lease; nor shall any of the Landlord 
Parties be liable for any such damage caused by other tenants or persons in the Building or caused by operations in construction
of any private, public, or quasi-public work; nor shall any of the Landlord Parties be liable for any latent defect in the Premises or 
in the Building.

14.5Waiver  of  Subrogation;  Mutual  Release.  Landlord  and  Tenant  each  hereby  waives  on  behalf  of  itself  and  its 
property insurers (none of which shall ever be assigned any such claim or be entitled thereto due to subrogation or otherwise) any 
and  all  rights  of  recovery,  claim,  action,  or  cause  of  action  against  the  other  and  its  agents,  officers,  servants,  partners, 
shareholders, or employees (collectively, the "Related Parties") for any loss or damage that may occur to or within the Premises 
or the Building or any improvements thereto, or any personal property of such party therein which is insured against under any 
Property Insurance (as defined in Section 14.7) policy actually being maintained by the waiving party from time to time, even if 
not required hereunder, or which would be insured against under the terms of any Property Insurance policy required to be carried 
or maintained by the waiving party hereunder, whether or not such insurance coverage is actually being maintained, including, in 
every instance, such loss or damage that may be caused by the negligence of the other party hereto and/or its Related Parties. 
Landlord  and  Tenant  each  agrees  to  cause  appropriate  clauses  to  be  included  in  its  Property  Insurance  policies  necessary  to 
implement the foregoing provisions.

14.6Tenant's Acts--Effect on Insurance. Tenant shall not do or permit any Tenant Party to do any act or thing upon the 
Premises or elsewhere in the Building which will invalidate or be in conflict with any insurance policies covering the Building 
and  the  fixtures  and  property  therein;  and  shall  not  do,  or  permit  to  be  done,  any  act  or  thing  upon  the  Premises  which  shall 
subject Landlord to any liability or responsibility for injury to any person or persons or to property by reason of any business or 
operation being carried on upon said Premises or for any other reason. If by reason of the failure of Tenant to comply with the 
provisions hereof the insurance rate applicable to any policy of insurance shall at any time thereafter be higher than it otherwise 
would be, Tenant shall reimburse Landlord upon demand for that part of any insurance premiums which 

4835-4009-9054, v. 8

34

 
shall have been charged because of such failure by Tenant, together with interest at the Default Rate until paid in full, within ten 
(10) days after receipt of an invoice therefor. In addition, Tenant shall reimburse Landlord for any increase in insurance premium 
arising as a result of Tenant's use and/or storage of any Hazardous Materials in the Premises.

14.7Landlord's  Insurance.  Landlord  shall  carry  at  all  times  during  the  Term  of  this  Lease:  (i)  commercial  general 
liability insurance with respect to the Building, the Land and the Common Areas thereof in an amount not less than Five Million 
Dollars  ($5,000,000)  combined  single  limit  per  occurrence,  (ii)  with  respect  to  the  Building,  excluding  Tenant-Insured 
Improvements  and  improvements  made  by  other  tenants  or  occupants,  insurance  against  loss  or  damage  caused  by  any  peril 
covered under fire, extended coverage and all risk insurance with coverage against vandalism, malicious mischief and such other 
insurable  hazards  and  contingencies  as  are  from  time  to  time  normally  insured  against  by  owners  of  similar  first  class 
offices/research/laboratory buildings/campuses in the Market Area or which are required by Landlord's mortgagee, in an amount 
equal  to  one  hundred  percent  (100%)  of  the  full  replacement  cost  thereof  above  foundation  walls  ("Landlord  Property 
Insurance"), and (iii) rent interruption insurance covering at least eighteen (18) months. Any and all such insurance: (x) may be 
maintained under a blanket policy affecting other properties of Landlord and/or its affiliated business organizations, and (y) may 
be written with commercially reasonable deductibles as determined by Landlord. The costs incurred by Landlord related to such 
insurance  shall  be  included  in  Operating  Costs.  Tenant  Property  Insurance  and  Landlord  Property  Insurance  are  referred  to 
collectively herein as "Property Insurance".

15.

CASUALTY; TAKING

15.1Damage. If the Premises are damaged in whole or part because of fire or other insured casualty ("Casualty"), or if 
the Premises are subject to a taking in connection with the exercise of any power of eminent domain, condemnation, or purchase 
under threat or in lieu thereof (any of the foregoing, a "Taking"), then unless this Lease is terminated in accordance with Section 
15.2 below, Landlord shall restore the Building and/or the Premises to substantially the same condition as existed immediately 
following completion of Landlord's Work, or in the event of a partial Taking which affects the Building and the Premises, restore 
the remainder of the Building and the Premises not so Taken to substantially the same condition as is reasonably feasible. If, in 
Landlord's reasonable judgment, any element of the Tenant-Insured Improvements can more effectively be restored as an integral 
part of Landlord's restoration of the Building or the Premises, such restoration shall also be made by Landlord, but at Tenant's 
sole cost and expense. Subject to rights of Mortgagees, Tenant Delays, Legal Requirements then in existence and to delays for 
adjustment  of  insurance  proceeds  or  Taking  awards,  as  the  case  may  be,  and  instances  of  Force  Majeure,  Landlord  shall 
substantially complete such restoration within one (1) year after Landlord's receipt of all required permits therefor with respect to 
substantial reconstruction of at least 50% of the Building, or, within one hundred eighty (180) days after Landlord's receipt of all 
required  permits  therefor  in  the  case  of  restoration  of  less  than  50%  of  the  Building.  Upon  substantial  completion  of  such 
restoration  by  Landlord,  Tenant  shall  use  diligent  efforts  to  complete  restoration  of  the  Premises  to  substantially  the  same 
condition as existed immediately prior to such Casualty or Taking, as the case may be, as soon as reasonably possible. Tenant 
agrees to cooperate with Landlord in such manner as Landlord may reasonably request to assist Landlord in collecting insurance 
proceeds due in connection with any Casualty which affects the Premises 

4835-4009-9054, v. 8

35

 
or  the  Building.  In  no  event  shall  Landlord  be  required  to  expend  more  than  the  Net  (hereinafter  defined)  insurance  proceeds 
Landlord receives for damage to the Premises and/or the Building or the Net Taking award attributable to the Premises and/or the 
Building. "Net" means the insurance proceeds or Taking award actually paid to Landlord (and not paid over to a Mortgagee) less 
all costs and expenses, including adjusters and attorney's fees, of obtaining the same. In the Operating Year in which a Casualty 
occurs, there shall be included in Operating Costs Landlord's deductible under its property insurance policy. Except as Landlord 
may elect pursuant to this Section 15.1, under no circumstances shall Landlord be required to repair any damage to, or make any 
repairs to or replacements of, any Tenant-Insured Improvements.

15.2Termination Rights.

(a)
notice to Tenant if:

Landlord's  Termination  Rights.  Landlord  may  terminate  this  Lease  upon  thirty  (30)  days'  prior  written 

(i) any material portion of the Building or any material means of access thereto is taken; 

(ii) more than thirty-five percent (35%) of the Building is damaged by Casualty; or

(iii)if the estimated time to complete restoration exceeds one (1) year

from the date on which Landlord receives all required permits for such restoration.

(b)

Tenant's Termination Right.  If  Landlord  is  so  required  but  fails  to  complete  restoration  of  the  Premises 
within the time frames and subject to the conditions set forth in Section 15.1 above, then Tenant may terminate this Lease upon 
thirty (30) days' written notice to Landlord; provided, however, that if Landlord completes such restoration within thirty (30) days 
after receipt of any such termination notice, such termination notice shall be null and void and this Lease shall continue in full 
force and effect. The remedies set forth in this Section 15.2(b) and in Section 15.2(c) below are Tenant's sole and exclusive rights 
and  remedies  based  upon  Landlord's  failure  to  complete  the  restoration  of  the  Premises  as  set  forth  herein.  Notwithstanding 
anything to the contrary contained herein, Tenant shall not have the right to terminate this Lease pursuant to this Section 15 if the 
Casualty was caused by the negligence or intentional misconduct of any Tenant Party.

(c)

Either Party May Terminate. In the case of any Casualty or Taking affecting the Premises and occurring 
during the last twelve (12) months of the Term, then (i) if such Casualty or Taking results in more than twenty-five percent (25%) 
of  the  floor  area  of  the  Premises  being  unsuitable  for  the  Permitted  Uses,  or  (ii)  the  damage  to  the  Premises  costs  more  than 
$250,000 to restore, then either Landlord or Tenant shall have the option to terminate this Lease upon thirty (30) days' written 
notice  to  the  other.  In  addition,  if  Landlord's  Mortgagee  does  not  release  sufficient  insurance  proceeds  to  cover  the  cost  of 
Landlord's restoration obligations, then Landlord shall (i) notify Tenant thereof, and (ii) have the right to terminate this Lease. If 
Landlord  does  not  terminate  this  Lease  pursuant  to  the  previous  sentence  and  such  notice  by  Landlord  does  not  include  an 
agreement by Landlord to pay for the difference between the cost of such restoration and such released insurance proceeds, then 
Tenant may terminate this Lease by written notice to 

4835-4009-9054, v. 8

36

 
Landlord on or before the date that is thirty (30) days after such notice. Notwithstanding anything to the contrary contained in this 
Section 15, in no event may Tenant elect to terminate this Lease hereunder if the Casualty that would otherwise give rise to such 
right results from the gross negligence or willful misconduct of Tenant, its agents, contractors, or employees.

terminate as of the date of possession by the Taking authority.

(d) Automatic Termination. In the case of a Taking of the entire Premises, then this Lease shall automatically 

15.3Rent Abatement. In the event of a Casualty affecting the Premises, there shall be an equitable adjustment of Base 
Rent,  Operating  Costs  and  Taxes  based  upon  the  degree  to  which  Tenant's  ability  to  conduct  its  business  in  the  Premises  is 
impaired  by  reason  of  such  Casualty  from  and  after  the  date  of  a  Casualty,  and  continuing  until  the  following  portions  of  the 
repair  and  restoration  work  to  be  performed  by  Landlord,  as  set  forth  above,  are  substantially  completed:  (i)  any  repair  and 
restoration  work  to  be  performed  by  Landlord  within  the  Premises,  and  (ii)  repair  and  restoration  work  with  respect  to  the 
Common Areas to the extent that damage to the Common Areas caused by such Casualty materially adversely affects Tenant's 
use of, or access to, the Premises.

15.4Taking  for  Temporary  Use.  If  the  Premises  are  Taken  for  temporary  use,  this  Lease  and  Tenant's  obligations, 
including without limitation the payment of Rent, shall continue. For purposes hereof, a "Taking for temporary use" shall mean 
a Taking of ninety (90) days or less.

15.5Disposition of Awards. Except for any separate award for Tenant's movable trade fixtures, relocation expenses, and 
unamortized leasehold improvements paid for by Tenant (provided that the same may not reduce Landlord's award), all Taking 
awards to Landlord or Tenant shall be Landlord's property without Tenant's participation, and Tenant hereby assigns to Landlord 
Tenant's interest, if any, in such award. Tenant may pursue its own claim against the Taking authority.

16.

ESTOPPEL CERTIFICATE.

Tenant shall at any time and from time to time upon not less than ten (10) business days' prior notice from Landlord, 
execute, acknowledge and deliver to Landlord a statement in writing certifying that this Lease is unmodified and in full force and 
effect (or if there have been modifications, that the same is in full force and effect as modified and stating the modifications), and 
the  dates  to  which  Rent  has  been  paid  in  advance,  if  any,  stating  whether  or  not  Landlord  is  in  default  in  performance  of  any 
covenant, agreement, term, provision or condition contained in this Lease and, if so, specifying each such default, and such other 
facts as Landlord may reasonably request, it being intended that any such statement delivered pursuant hereto may be relied upon 
by  Landlord,  any  prospective  purchaser  of  the  Building  or  of  any  interest  of  Landlord  therein,  any  Mortgagee  or  prospective 
Mortgagee thereof, any lessor or prospective lessor thereof, any lessee or prospective lessee thereof, or any prospective assignee 
of any mortgage thereof. Time is of the essence with respect to any such requested certificate, Tenant hereby acknowledging the 
importance of such certificates in mortgage financing arrangements, prospective sales and the like. If Tenant shall fail to execute 
and deliver to Landlord any such statement within such ten-day 

4835-4009-9054, v. 8

37

 
period,  Tenant  hereby  appoints  Landlord  as  Tenant's  attorney-in-fact  in  its  name  and  behalf  to  execute  such  statement,  such 
appointment being coupled with an interest.

17.

HAZARDOUS MATERIALS

17.1

Prohibition.

(a)

Tenant shall not, without the prior written consent of Landlord, bring or permit to be brought or kept in or 
on  the  Premises  or  elsewhere  in  the  Building  or  the  Property  (i)  any  inflammable,  combustible  or  explosive  fluid,  material, 
chemical  or  substance  (except  for  standard  office  supplies  stored  in  proper  containers);  and  (ii)  any  Hazardous  Material 
(hereinafter defined),  other  than  the  types  and  quantities  of  Hazardous  Materials which are listed on Exhibit 7  attached  hereto 
("Tenant's Hazardous Materials"), provided that the same shall at all times be brought upon, kept or used in so-called 'control 
areas'  and  in  accordance  with  all  applicable  Legal  Requirements,  including,  without  limitation,  all  applicable  Environmental 
Laws (hereinafter defined); and in accordance with prudent environmental practice and (with respect to medical waste and so-
called "biohazard" materials) good scientific and medical practice. Tenant's control areas shall be located in the areas shown on 
Exhibit 7-1 attached hereto.

(b)

Tenant shall be responsible for assuring that all laboratory uses are adequately and properly vented. On or 
before each anniversary of the Term Commencement Date, and on any earlier date during the twelve (12) month period on which 
Tenant  intends  to  add  a  new  Hazardous  Material  or  materially  increase  the  quantity  of  any  Hazardous  Material  to  the  list  of 
Tenant's  Hazardous  Materials,  Tenant  shall  submit  to  Landlord  an  updated  list  of  Tenant's  Hazardous  Materials  for  Landlord's 
review and approval, which approval shall not be unreasonably withheld, conditioned or delayed. Landlord shall have the right, 
from  time  to  time,  to  inspect  the  Premises  for  compliance  with  the  terms  of  this  Section  17.1.  Notwithstanding  the  foregoing, 
with respect to any of Tenant's Hazardous Materials which Tenant does not properly handle, store or dispose of in compliance 
with all applicable Environmental Laws (hereinafter defined), prudent environmental practice and (with respect to medical waste 
and so-called "biohazard materials") good scientific and medical practice, Tenant shall, upon written notice from Landlord, no 
longer  have  the  right  to  bring  such  material  into  the  Building  or  the  Property  until  Tenant  has  demonstrated,  to  Landlord's 
reasonable satisfaction, that Tenant has implemented programs to thereafter properly handle, store or dispose of such material. In 
order  to  induce  Landlord  to  waive  its  otherwise  applicable  requirement  that  Tenant  maintain  insurance  in  favor  of  Landlord 
against  liability  arising  from  the  presence  of  radioactive  materials  in  the  Premises,  and  without  limiting  the  foregoing,  Tenant 
hereby represents and warrants to Landlord that at no time during the Term will Tenant bring upon, or permit to be brought upon, 
the Premises any radioactive materials whatsoever.

17.2Environmental Laws. For purposes hereof, "Environmental Laws" shall mean all laws, statutes, ordinances, rules 
and  regulations  of  any  local,  state  or  federal  governmental  authority  having  jurisdiction  concerning  environmental,  health  and 
safety matters, including but not limited to any discharge by any of the Tenant Parties into the air, surface water, sewers, soil or 
groundwater  of  any  Hazardous  Material  (hereinafter  defined)  whether  within  or  outside  the  Premises,  including,  without 
limitation (a) the Federal Water Pollution Control Act, 33 U.S.C. Section 1251 et seq., (b) the Federal Resource Conservation and 
Recovery Act, 42 U.S.C. Section 

4835-4009-9054, v. 8

38

 
6901 et seq., (c) the Comprehensive Environmental Response, Compensation and Liability Act, 42 U.S.C. Section 9601 et seq., 
(d)  the  Toxic  Substances  Control  Act  of  1976,  15  U.S.C.  Section  2601  et  seq.,  and  (e)  Chapter  21E  of  the  General  Laws  of 
Massachusetts. Tenant, at its sole cost and expense, shall comply with (i) Environmental Laws, and (ii) any rules, requirements 
and safety procedures of the Massachusetts Department of Environmental Protection, the City of Cambridge and any insurer of 
the Building or the Premises with respect to Tenant's use, storage and disposal of any Hazardous Materials.

17.3Hazardous  Material  Defined.  As  used  herein,  the  term  "Hazardous  Material"  means  asbestos,  oil  or  any 
hazardous,  radioactive  or  toxic  substance,  material  or  waste  or  petroleum  derivative  which  is  or  becomes  regulated  by  any 
Environmental Law, including without limitation live organisms, viruses and fungi, medical waste and any so-called "biohazard" 
materials.  The  term  "Hazardous  Material"  includes,  without  limitation,  oil  and/or  any  material  or  substance  which  is  (i) 
designated  as  a  "hazardous  substance,"  "hazardous  material,"  "oil,"  "hazardous  waste"  or  toxic  substance  under  any 
Environmental Law.

17.4Chemical  Safety  Program.  Tenant  shall  establish  and  maintain  a  chemical  safety  program  administered  by  a 
licensed,  qualified  individual  in  accordance  with  the  requirements  of  any  applicable  governmental  authority.  Tenant  shall  be 
solely responsible for all costs incurred in connection with such chemical safety program, and Tenant shall provide Landlord with 
such  documentation  as  Landlord  may  reasonably  require  evidencing  Tenant's  compliance  with  the  requirements  of  (a)  any 
applicable  governmental  authority  with  respect  to  such  chemical  safety  program  and  (b)  this  Section.  Tenant  shall  obtain  and 
maintain during the Term any permit required by any such applicable governmental authority.

17.5Testing.  If  any  Mortgagee  or  governmental  authority  requires  testing  to  determine  whether  there  has  been  any 
release of Hazardous Materials and such testing is required as a result of the acts or omissions of any of the Tenant Parties, then 
Tenant shall reimburse Landlord upon demand, as Additional Rent, for the reasonable costs thereof, together with interest at the 
Default  Rate  until  paid  in  full.  Tenant  shall  execute  affidavits,  certifications  and  the  like,  as  may  be  reasonably  requested  by 
Landlord from time to time concerning Tenant's best knowledge and belief concerning the presence of Hazardous Materials in or 
on the Premises, the Building or the Property. In addition to the foregoing, if Landlord reasonably believes that any Hazardous 
Materials have been released on the Premises in violation of this Lease or any Legal Requirement, Landlord shall have the right 
to conduct appropriate tests of the Premises or any portion thereof to demonstrate that Hazardous Materials are present or that 
contamination has occurred due to the acts or omissions of any of the Tenant Parties.

At least five (5) Business Days prior to conducting any tests or taking action within the Premises, Landlord shall notify
Tenant in writing with the details and basis of Landlord's belief that any Hazardous Materials have been released on the Premises 
in violation of this Lease or any Legal Requirement ("Notice of Concern"). If Tenant reasonably disagrees with Landlord that the 
information  contained  in  the  Notice  of  Concern  supports  the  belief  that  any  Hazardous  Materials  have  been  released  on  the 
Premises  in  violation  of  this  Lease  or  any  Legal  Requirement,  then  Tenant  and  Landlord  agree  to  discuss  in  good  faith  an 
appropriate  course  of  action;  provided,  however,  in  the  event  the  Notice  of  Concern  is  a  result  of  any  notice  of  a  possible 
violation from a governmental authority, then Tenant shall have no right to disagree with Landlord's election to 

4835-4009-9054, v. 8

39

 
conduct tests or take action within the Premises. If Landlord nevertheless conducts appropriate tests of the Premises or any potion 
thereof, then Tenant shall pay all reasonable costs of such tests if such tests reveal that Hazardous Materials exist at the Premises 
in  violation  of  this  Lease  or  any  Legal  Requirement.  Further,  Landlord  shall  have  the  right  to  cause  a  third  party  consultant 
retained by Landlord, at Landlord's expense (provided, however, that such costs shall be included in Operating Costs), to review, 
but not more than once in any calendar year, Tenant's lab operations, procedures and permits to ascertain whether or not Tenant is 
complying with law and adhering to standard industry practices. Tenant agrees to cooperate in good faith with any such review 
and  to  provide  to  such  consultant  any  information  requested  by  such  consultant  and  reasonably  required  in  order  for  such 
consultant  to  perform  such  review,  but  nothing  contained  herein  shall  require  Tenant  to  provide  proprietary  or  confidential 
information to such consultant.

17.6

Indemnity; Remediation.

(a)

Tenant  hereby  covenants  and  agrees  to  indemnify,  defend  and  hold  the  Landlord  Parties  harmless  from 
and against any and all Claims against any of the Landlord Parties arising out of contamination of any part of the Property or 
other  adjacent  property,  which  contamination  arises  as  a  result  of:  (i)  the  presence  of  Hazardous  Material  in  the  Premises,  the
presence of which is caused by any act or omission of any of the Tenant Parties, or (ii) from a breach by Tenant of its obligations 
under  this  Section  17.  This  indemnification  of  the  Landlord  Parties  by  Tenant  includes,  without  limitation,  reasonable  costs 
incurred  in  connection  with  any  investigation  of  site  conditions  or  any  cleanup,  remedial,  removal  or  restoration  work  or  any 
other response actions required by any federal, state or local governmental agency or political subdivision because of Hazardous 
Material  present  in  the  soil,  soil  vapor  or  ground  water  on  or  under  or  any  indoor  air  in  the  Building  based  upon  the 
circumstances identified in the first sentence of this Section 17.6. The indemnification and hold harmless obligations of Tenant 
under this Section 17.6 shall survive the expiration or any earlier termination of this Lease. Without limiting the foregoing, if the 
presence  of  any  Hazardous  Material  in  the  Building  or  otherwise  in  the  Property  is  caused  or  permitted  by  any  of  the  Tenant 
Parties  and  results  in  any  contamination  of  any  part  of  the  Property  or  any  adjacent  property,  Tenant  shall  promptly  take  all 
actions at Tenant's sole cost and expense as are necessary to return the Property and/or the Building or any adjacent property to 
their condition as of the date of this Lease, provided that Tenant shall first obtain Landlord's written approval of such actions, 
which  approval  shall  not  be  unreasonably  withheld,  conditioned  or  delayed  so  long  as  such  actions,  in  Landlord's  reasonable 
discretion,  would  not  potentially  have  any  adverse  effect  on  the  Property,  and,  in  any  event,  Landlord  shall  not  withhold  its 
approval of any proposed actions which are required by applicable Environmental Laws. The provisions of this Section 17.6 shall
survive the expiration or earlier termination of the Lease.

4835-4009-9054, v. 8

40

 
(b) Without limiting the obligations set forth in Section 17.6(a) above, if any Hazardous Material is in, on, 
under, at or about the Building or the Property as a result of the acts or omissions of any of the Tenant Parties and results in any 
contamination of any part of the Property or any adjacent property that is in violation of any applicable Environmental Law or 
that requires the performance of any response action pursuant to any Environmental Law, Tenant shall promptly take all actions 
at  Tenant's  sole  cost  and  expense  as  are  necessary  to  reduce  such  Hazardous  Material  to  amounts  below  any  applicable 
Reportable Quantity, any applicable Reportable Concentration and any other applicable standard set forth in any Environmental 
Law such that no further response actions are required; provided that Tenant shall first obtain Landlord's written approval of such 
actions,  which  approval  shall  not  be  unreasonably  withheld,  conditioned  or  delayed  so  long  as  such  actions  would  not  be 
reasonably expected to have an adverse effect on the market value or utility of the Property for the Permitted Uses, and in any 
event, Landlord shall not withhold its approval of any proposed actions which are required by applicable Environmental Laws 
(such approved actions, "Tenant's Remediation").

(c)

In the event that Tenant fails to complete Tenant's Remediation prior to the end of the Term, then:

(i) until the completion of Tenant's Remediation (as evidenced by the certification of Tenant's Licensed 
Site Professional (as such term is defined by applicable Environmental Laws), who shall be reasonably acceptable to Landlord) 
(the  "Remediation  Completion  Date"),  Tenant  shall  pay  to  Landlord,  with  respect  to  the  portion  of  the  Premises  which 
reasonably  cannot  be  occupied  by  a  new  tenant  until  completion  of  Tenant's  Remediation,  (A)  Additional  Rent  on  account  of 
Operating Costs and Taxes and (B) Base Rent in an amount equal to the greater of (1) the fair market rental value of such portion 
of  the  Premises  (determined  in  substantial  accordance  with  the  process  described  in  Section  1.2  above),  and  (2)  Base  Rent 
attributable to such portion of the Premises in effect immediately prior to the end of the Term; and

(ii) Tenant  shall  maintain  responsibility  for  Tenant's  Remediation  and  Tenant  shall  complete  Tenant's 
Remediation  as  soon  as  reasonably  practicable  in  accordance  with  Environmental  Laws.  If  Tenant  does  not  diligently  pursue 
completion  of  Tenant's  Remediation,  Landlord  shall  have  the  right  to  either  (A)  assume  control  for  overseeing  Tenant's 
Remediation, in which event Tenant shall pay all reasonable costs and expenses of Tenant's Remediation (it being understood and 
agreed that all costs and expenses of Tenant's Remediation incurred pursuant to contracts entered into by Tenant shall be deemed 
reasonable) within thirty (30) days of demand therefor (which demand shall be made no more often than monthly), and Landlord 
shall  be  substituted  as  the  party  identified  on  any  governmental  filings  as  the  party  responsible  for  the  performance  of  such
Tenant's  Remediation  or  (B)  require  Tenant  to  maintain  responsibility  for  Tenant's  Remediation,  in  which  event  Tenant  shall 
complete Tenant's Remediation as soon as reasonably practicable in accordance with Environmental Laws, it being understood 
that Tenant's Remediation shall not contain any requirement that Tenant remediate any contamination to levels or standards more 
stringent than those associated with the Property's current office, research and development, and laboratory uses.

(d)

The provisions of this Section 17.6 shall survive the expiration or earlier termination of this Lease.

4835-4009-9054, v. 8

41

 
17.7Disclosures. Prior to bringing any Hazardous Material into any part of the Property, Tenant shall deliver to Landlord 
the following information with respect thereto: (a) a description of handling, storage, use and disposal procedures; (b) all plans or 
disclosures  and/or  emergency  response  plans  which  Tenant  has  prepared,  including  without  limitation  Tenant's  Spill  Response 
Plan, and all plans which Tenant is required to supply to any governmental agency or authority pursuant to any Environmental 
Laws; (c) copies of all Required Permits relating thereto; and (d) other information reasonably requested by Landlord.

17.8Removal.  Tenant  shall  be  responsible,  at  its  sole  cost  and  expense,  for  Hazardous  Material  and  other  biohazard 
disposal services for the Premises. Such services shall be performed by contractors reasonably acceptable to Landlord and on a 
sufficient basis to ensure that the Premises are at all times kept neat, clean and free of Hazardous Materials and biohazards except 
in appropriate, specially marked containers reasonably approved by Landlord.

18.

RULES AND REGULATIONS.

18.1Rules and Regulations. Tenant will faithfully observe and comply with the Rules and Regulations attached hereto 
as Exhibit 8 ("Current Rules and Regulations") and reasonable rules and regulations as may be promulgated, from time to time, 
with respect to the Building, the Property and construction within the Property (collectively, the "Rules and Regulations"). The 
Current Rules and Regulations consist of the Building Rules and Regulations attached hereto as Exhibit 8-1 and the Construction 
Rules and Regulations attached hereto as Exhibit 8-2. In the case of any conflict between the provisions of this Lease and the 
Rules and Regulations or any future rules and regulations, the provisions of this Lease shall control. Nothing contained in this 
Lease  shall  be  construed  to  impose  upon  Landlord  any  duty  or  obligation  to  enforce  the  Rules  and  Regulations  or  the  terms, 
covenants or conditions in any other lease as against any other tenant and Landlord shall not be liable to Tenant for violation of 
the same by any other tenant, its servants, employees, agents, contractors, visitors, invitees or licensees.

18.2Energy Conservation. Landlord may institute upon written notice to Tenant such policies, programs and measures 
as may be necessary, required, or expedient for the conservation and/or preservation of energy or energy services (collectively, 
the "Conservation Program"), provided however, that the Conservation Program does not, by reason of such policies, programs 
and measures, reduce the level of energy or energy services being provided to the Premises below the level of energy or energy 
services then being provided in comparable combination laboratory, research and development and office buildings in the vicinity 
of the Premises, or as may be necessary or required to comply with Legal Requirements or standards or the other provisions of 
this Lease. Upon receipt of such notice, Tenant shall comply with the Conservation Program.

18.3Recycling. Upon written notice, Landlord may establish policies, programs and measures for the recycling of paper, 
products,  plastic,  tin  and  other  materials  (a  "Recycling Program").  Upon  receipt  of  such  notice,  Tenant  will  comply  with  the 
Recycling Program at Tenant's sole cost and expense.

4835-4009-9054, v. 8

42

 
19.

LAWS AND PERMITS.

19.1Legal Requirements.  Tenant  shall  not  cause  or  permit  the  Premises,  or  cause  the  Property  or  the  Building  to  be 
used in any way that violates any Legal Requirement, order, permit, approval, variance, covenant or restrictions of record or any 
provisions  of  this  Lease,  interferes  with  the  rights  of  tenants  of  the  Building,  or  constitutes  a  nuisance  or  waste.  Tenant  shall 
obtain, maintain and pay for all permits and approvals needed for the operation of Tenant's business and/or Tenant's Penthouse 
Equipment,  as  soon  as  reasonably  possible,  and  in  any  event  shall  not  undertake  any  operations  or  use  of  Tenant's  Penthouse 
Equipment unless all applicable permits and approvals are in place and shall, promptly take all actions necessary to comply with 
all Legal Requirements, including, without limitation, the Occupational Safety and Health Act, applicable to Tenant's use of the 
Premises, the Property or the Building. Tenant shall maintain in full force and effect all certifications or permissions required by 
any  authority  having  jurisdiction  to  authorize,  franchise  or  regulate  Tenant's  use  of  the  Premises.  Tenant  shall  be  solely 
responsible  for  procuring  and  complying  at  all  times  with  any  and  all  necessary  permits  and  approvals  directly  or  indirectly 
relating  or  incident  to:  the  conduct  of  its  activities  on  the  Premises;  its  scientific  experimentation,  transportation,  storage, 
handling,  use  and  disposal  of  any  chemical  or  radioactive  or  bacteriological  or  pathological  substances  or  organisms  or  other 
hazardous  wastes  or  environmentally  dangerous  substances  or  materials  or  medical  waste  or  animals  or  laboratory  specimens. 
Within ten (10) days of a request by Landlord, which request shall be made not more than once during each period of twelve (12) 
consecutive  months  during  the  Term  hereof,  unless  otherwise  requested  by  any  mortgagee  of  Landlord  or  unless  Landlord 
reasonably suspects that Tenant has violated the provisions of this Section 19.1, Tenant shall furnish Landlord with copies of all 
such permits and approvals that Tenant possesses or has obtained together with a certificate certifying that such permits are all of 
the  permits  that  Tenant  possesses  or  has  obtained  with  respect  to  the  Premises.  Tenant  shall  promptly  give  written  notice  to 
Landlord of any warnings or violations relative to the above received from any federal, state or municipal agency or by any court 
of  law  and  shall  promptly  cure  the  conditions  causing  any  such  violations.  Tenant  shall  not  be  deemed  to  be  in  default  of  its 
obligations under the preceding sentence to promptly cure any condition causing any such violation in the event that, in lieu of
such cure, Tenant shall contest the validity of such violation by appellate or other proceedings permitted under applicable law, 
provided  that:  (i)  any  such  contest  is  made  reasonably  and  in  good  faith,  (ii)  Tenant  makes  provisions,  including,  without 
limitation, posting bond(s) or giving other security, reasonably acceptable to Landlord to protect Landlord, the Building and the 
Property from any liability, costs, damages or expenses arising in connection with such alleged violation and failure to cure, (iii) 
Tenant shall agree to indemnify, defend (with counsel reasonably acceptable to Landlord) and hold Landlord harmless from and
against any and all liability, costs, damages, or expenses arising in connection with such condition and/or violation, (iv) Tenant 
shall promptly cure any violation in the event that its appeal of such violation is overruled or rejected, and (v) Tenant's decision to 
delay  such  cure  shall  not,  in  Landlord's  good  faith  determination,  be  likely  to  result  in  any  actual  or  threatened  bodily  injury, 
property  damage,  or  any  civil  or  criminal  liability  to  Landlord,  any  tenant  or  occupant  of  the  Building  or  the  Property,  or  any 
other person or entity. Nothing contained in this Section 19.1 shall be construed to expand the uses permitted hereunder beyond 
the Permitted Uses. Landlord shall comply with any Legal Requirements and with any direction of any public office or officer 
relating  to  the  maintenance  or  operation  of  the  structural  elements  of  the  Building  and  the  Common  Areas,  and  the  costs  so 
incurred by Landlord shall be included in Operating Costs in accordance with the provisions of Section 5.2.

4835-4009-9054, v. 8

43

 
20.

DEFAULT

20.1Events  of  Default.  The  occurrence  of  any  one  or  more  of  the  following  events  shall  constitute  an  "Event  of 

Default" hereunder by Tenant:

(a)

If Tenant fails to make any payment of Rent or any other payment required hereunder, as and when due, 
and  such  failure  shall  continue  for  a  period  of  three  (3)  business  days  after  written  notice  thereof  from  Landlord  to  Tenant; 
provided, however, an Event of Default shall occur hereunder without any obligation of Landlord to give any notice if (i) Tenant 
fails to make any payment within three (3) business days after the due date therefor, and (ii) Landlord has given Tenant written 
notice under this Section 20.1(a) on more than one (1) occasion during the twelve (12) month interval preceding such failure by 
Tenant;

shall have been paid);

(b)

If  Tenant  shall  abandon  the  Premises  (whether  or  not  the  keys  shall  have  been  surrendered  or  the  Rent 

If Tenant shall fail to execute and deliver to Landlord an estoppel certificate pursuant to Section 16 above 
or  a  subordination  and  attornment  agreement  pursuant  to  Section  22  below,  within  the  timeframes  set  forth  therein,  and  such 
failure shall continue for a period of five (5) business days after written notice thereof from Landlord to Tenant;

(c)

(d)

If Tenant shall fail to maintain any insurance required hereunder;

Credit as required under Section 7 above;

(e)

If Tenant shall fail to restore the Security Deposit to its original amount or deliver a replacement Letter of 

(f)

If Tenant causes or suffers any release of Hazardous Materials in or near the Property;

(g)

If Tenant shall make a Transfer in violation of the provisions of Section 13 above, or if any event shall 
occur or any contingency shall arise whereby this Lease, or the term and estate thereby created, would (by operation of law or 
otherwise)  devolve  upon  or  pass  to  any  person,  firm  or  corporation  other  than  Tenant,  except  as  expressly  permitted  under 
Section 13 hereof;

than thirty (30) days after notice thereof from Landlord;

(h)

If Tenant shall fail to perform its obligations under Section 3 hereof and such failure continues for more 

(i)

The  failure  by  Tenant  to  observe  or  perform  any  of  the  covenants  or  provisions  of  this  Lease  to  be 
observed or performed by Tenant, other than as specified above, and such failure continues for more than thirty (30) days after 
notice thereof from Landlord; provided, further, that if the nature of Tenant's default is such that more than thirty (30) days are 
reasonably required for its cure, then Tenant shall not be deemed to be in default if Tenant shall commence such cure within said 
thirty  (30)  day  period  and  thereafter  diligently  prosecute  such  cure  to  completion,  which  completion  shall  occur  not  later  than 
ninety (90) days from the date of such notice from Landlord;

4835-4009-9054, v. 8

44

 
Tenant  shall  be  involved  in  financial  difficulties  as  evidenced  by  an  admission  in  writing  by  Tenant  of 
Tenant's inability to pay its debts generally as they become due, or by the making or offering to make a composition of its debts 
with its creditors;

(j)

or a substantial part of its property for the benefit of its creditors,

(k)

Tenant shall make an assignment or trust mortgage, or other conveyance or transfer of like nature, of all 

Tenant or its property and a sale of any of its assets shall be held thereunder;

(l)

an  attachment  on  mesne  process,  on  execution  or  otherwise,  or  other  legal  process  shall  issue  against 

(m)

any  judgment,  attachment  or  the  like  in  excess  of  $100,000  shall  be  entered,  recorded  or  filed  against 
Tenant in any court, registry, etc. and Tenant shall fail to pay such judgment within thirty (30) days after the judgment shall have 
become final beyond appeal or to discharge or secure by surety bond such lien, attachment, etc. within thirty (30) days of such 
entry, recording or filing, as the case may be;

revested in Tenant within thirty (30) days thereafter;

(n)

the  leasehold  hereby  created  shall  be  taken  on  execution  or  by  other  process  of  law  and  shall  not  be 

take charge of all or any part of Tenant's Property and such appointment shall not be vacated within thirty (30) days; or

(o)

a receiver, sequesterer, trustee or similar officer shall be appointed by a court of competent jurisdiction to 

(p)

any  proceeding  shall  be  instituted  by  or  against  Tenant  pursuant  to  any  of  the  provisions  of  any  Act  of 
Congress or State law relating to bankruptcy, reorganizations, arrangements, compositions or other relief from creditors, and, in 
the case of any proceeding instituted against it, if Tenant shall fail to have such proceedings dismissed within thirty (30) days or if
Tenant is adjudged bankrupt or insolvent as a result of any such proceeding;

Wherever "Tenant " is used in subsections (i), (j), (k), (l), (n) or (o) of this Section 20.1, it shall be deemed to include any parent 
entity of Tenant and any guarantor of any of Tenant's obligations under this Lease.

20.2Remedies.  Upon  an  Event  of  Default,  Landlord  may,  by  notice  to  Tenant,  elect  to  terminate  this  Lease;  and 
thereupon (and without prejudice to any remedies which might otherwise be available for arrears of Rent or preceding breach of 
covenant  or  agreement  and  without  prejudice  to  Tenant's  liability  for  damages  as  hereinafter  stated),  upon  the  giving  of  such 
notice, this Lease shall terminate as of the date specified therein as though that were the Expiration Date. Upon such termination, 
Landlord shall have the right to utilize the Security Deposit or draw down the entire Letter of Credit, as applicable, and apply the 
proceeds thereof to its damages hereunder. Without being taken or deemed to be guilty of any manner of trespass or conversion, 
and without being liable to indictment, prosecution or damages therefor, Landlord may, by lawful process, enter into and upon the 
Premises (or any part thereof in the name of the whole); repossess the same, as of its former estate; and expel Tenant and those 
claiming  under  Tenant.  The  words  "re-  entry"  and  "re-enter"  as  used  in  this  Lease  are  not  restricted  to  their  technical  legal 
meanings.

4835-4009-9054, v. 8

45

 
20.3

Damages - Termination.

(a) Upon the termination of this Lease under the provisions of this Section 20, Tenant shall pay to Landlord 
Rent up to the time of such termination, shall continue to be liable for any preceding breach of covenant, and in addition, shall 
pay to Landlord as damages, at the election of Landlord, either:

(i) the amount (discounted to present value at the rate of five percent (5%) per annum) by which, at the 
time  of  the  termination  of  this  Lease  (or  at  any  time  thereafter  if  Landlord  shall  have  initially  elected  damages  under  Section 
20.3(a)(ii)  below),  (x)  the  aggregate  of  Rent  projected  over  the  period  commencing  with  such  termination  and  ending  on  the 
Expiration  Date,  exceeds  (y)  the  aggregate  projected  rental  value  of  the  Premises  for  such  period,  taking  into  account  a 
reasonable time period during which the Premises shall be unoccupied, plus all Reletting Costs (hereinafter defined); or

(ii) amounts  equal  to  Rent  which  would  have  been  payable  by  Tenant  had  this  Lease  not  been  so 
terminated,  payable  upon  the  due  dates  therefor  specified  herein  following  such  termination  and  until  the  Expiration  Date, 
provided, however, if Landlord shall re- let the Premises during such period, that Landlord shall credit Tenant with the net rents 
received by Landlord from such re-letting, such net rents to be determined by first deducting from the gross rents as and when 
received  by  Landlord  from  such  re-letting  the  expenses  incurred  or  paid  by  Landlord  in  terminating  this  Lease,  as  well  as  the 
expenses of re-letting, including altering and preparing the Premises for new tenants, brokers' commissions, and all other similar 
and  dissimilar  expenses  properly  chargeable  against  the  Premises  and  the  rental  therefrom  (collectively,  "Reletting  Costs"),  it 
being understood that any such re-letting may be for a period equal to or shorter or longer than the remaining Term; and provided, 
further, that (x) in no event shall Tenant be entitled to receive any excess of such net rents over the sums payable by Tenant to 
Landlord hereunder and (y) in no event shall Tenant be entitled in any suit for the collection of damages pursuant to this Section 
20.3(a)(ii) to a credit in respect of any net rents from a re-letting except to the extent that such net rents are actually received by 
Landlord prior to the commencement of such suit. If the Premises or any part thereof should be re-let in combination with other 
space, then proper apportionment on a square foot area basis shall be made of the rent received from such re- letting and of the 
expenses of re-letting.

(b)

In calculating the amount due under Section 20.3(a)(i), above, there shall be included, in addition to the 
Base  Rent,  all  other  considerations  agreed  to  be  paid  or  performed  by  Tenant,  including  without  limitation  Tenant's  Share  of 
Operating Costs and Taxes, on the assumption that all such amounts and considerations would have increased at the rate of five 
percent (5%) per annum for the balance of the full term hereby granted.

Suit or suits for the recovery of such damages, or any installments thereof, may be brought by Landlord 
from time to time at its election, and nothing contained herein shall be deemed to require Landlord to postpone suit until the date 
when the Term would have expired if it had not been terminated hereunder.

(c)

4835-4009-9054, v. 8

46

 
(d) Nothing herein contained shall be construed as limiting or precluding the recovery by Landlord against 
Tenant  of  any  sums  or  damages  to  which,  in  addition  to  the  damages  particularly  provided  above,  Landlord  may  lawfully  be 
entitled by reason of any Event of Default hereunder.

(e)

In lieu of any other damages or indemnity and in lieu of full recovery by Landlord of all sums payable 
under all the foregoing provisions of this Section 20.3, Landlord may, by written notice to Tenant, at any time after this Lease is 
terminated under any of the provisions herein contained or is otherwise terminated for breach of any obligation of Tenant and 
before  such  full  recovery,  elect  to  recover,  and  Tenant  shall  thereupon  pay,  as  liquidated  damages,  an  amount  equal  to  the 
aggregate of (x) an amount equal to the lesser of (1) Rent accrued under this Lease in the twelve (12) months immediately prior 
to such termination, or (2) Rent payable during the remaining months of the Term if this Lease had not been terminated, plus (y) 
the amount of Rent accrued and unpaid at the time of termination, less (z) the amount of any recovery by Landlord under the 
foregoing provisions of this Section 20.3 up to the time of payment of such liquidated damages.

20.4Landlord's Self-Help; Fees and Expenses. If Tenant shall default in the performance of any covenant on Tenant's 
part to be performed in this Lease contained, including without limitation the obligation to maintain the Premises in the required 
condition pursuant to Section 10.1 above, Landlord may, upon reasonable advance notice, except that no notice shall be required 
in an emergency, immediately, or at any time thereafter, perform the same for the account of Tenant. Tenant shall pay to Landlord 
upon  demand  therefor  any  costs  incurred  by  Landlord  in  connection  therewith,  together  with  interest  at  the  Default  Rate  until 
paid in full. In addition, Tenant shall pay all of Landlord's costs and expenses, including without limitation reasonable attorneys' 
fees,  incurred  (i)  in  enforcing  any  obligation  of  Tenant  under  this  Lease  or  (ii)  as  a  result  of  Landlord  or  any  of  the  Landlord 
Parties, without its fault, being made party to any litigation pending by or against any of the Tenant Parties.

20.5Waiver of Redemption, Statutory Notice and Grace Periods. Tenant does hereby waive and surrender all rights 
and privileges which it might have under or by reason of any present or future Legal Requirements to redeem the Premises or to 
have a continuance of this Lease for the Term hereby demised after being dispossessed or ejected therefrom by process of law or 
under the terms of this Lease or after the termination of this Lease as herein provided. Except to the extent prohibited by Legal 
Requirements, any statutory notice and grace periods provided to Tenant by law are hereby expressly waived by Tenant.

20.6Landlord's  Remedies  Not  Exclusive.  The  specified  remedies  to  which  Landlord  may  resort  hereunder  are 
cumulative  and  are  not  intended  to  be  exclusive  of  any  remedies  or  means  of  redress  to  which  Landlord  may  at  any  time  be 
lawfully  entitled,  and  Landlord  may  invoke  any  remedy  (including  the  remedy  of  specific  performance)  allowed  at  law  or  in 
equity as if specific remedies were not herein provided for.

20.7No Waiver. Landlord's failure to seek redress for violation, or to insist upon the strict performance, of any covenant 
or condition of this Lease, or any of the Rules and Regulations promulgated hereunder, shall not prevent a subsequent act, which 
would have originally constituted a violation, from having all the force and effect of an original violation. The receipt by 

4835-4009-9054, v. 8

47

 
Landlord of Rent with knowledge of the breach of any covenant of this Lease shall not be deemed a waiver of such breach. The 
failure of Landlord to enforce any of such Rules and Regulations against Tenant and/or any other tenant in the Building shall not 
be deemed a waiver of any such Rules and Regulations. No provisions of this Lease shall be deemed to have been waived by 
either  party  unless  such  waiver  be  in  writing  signed  by  such  party.  No  payment  by  Tenant  or  receipt  by  Landlord  of  a  lesser 
amount  than  the  Rent  herein  stipulated  shall  be  deemed  to  be  other  than  on  account  of  the  stipulated  Rent,  nor  shall  any 
endorsement  or  statement  on  any  check  or  any  letter  accompanying  any  check  or  payment  as  Rent  be  deemed  an  accord  and 
satisfaction, and Landlord may accept such check or payment without prejudice to Landlord's right to recover the balance of such 
Rent or pursue any other remedy in this Lease provided.

20.8Restrictions  on  Tenant's  Rights.  During  the  continuation  of  any  Event  of  Default,  (a)  Landlord  shall  not  be 
obligated to provide Tenant with any notice pursuant to Sections 2.3 and 2.4 above; and (b) Tenant shall not have the right to 
make, nor to request Landlord's consent or approval with respect to, any Alterations or Transfers.

20.9Landlord Default. Notwithstanding anything to the contrary contained in the Lease, Landlord shall in no event be 
in default in the performance of any of Landlord's obligations under this Lease unless Landlord shall have failed to perform such 
obligations  within  thirty  (30)  days  (or  such  additional  time  as  is  reasonably  required  to  correct  any  such  default,  provided 
Landlord commences cure within 30 days) after notice by Tenant to Landlord properly specifying wherein Landlord has failed to 
perform any such obligation. Except as expressly set forth in this Lease, Tenant shall not have the right to terminate or cancel this 
Lease  or  to  withhold  rent  or  to  set-off  or  deduct  any  claim  or  damages  against  rent  as  a  result  of  any  default  by  Landlord  or
breach by Landlord of its covenants or any warranties or promises hereunder, except in the case of a wrongful eviction of Tenant 
from the Premises (constructive or actual) by Landlord, and then only if the same continues after notice to Landlord thereof and 
an opportunity for Landlord to cure the same as set forth above. In addition, Tenant shall not assert any right to deduct the cost of 
repairs or any monetary claim against Landlord from rent thereafter due and payable under this Lease.

21.

SURRENDER; ABANDONED PROPERTY; HOLD-OVER

21.1

Surrender

(a) Upon the expiration or earlier termination of the Term, Tenant shall (i) peaceably quit and surrender to 
Landlord  the  Premises  (including,  without  limitation,  all  fixed  lab  benches,  fume  hoods,  electric,  plumbing,  heating  and 
sprinkling  systems,  fixtures  and  outlets,  vaults,  paneling,  molding,  shelving,  radiator  enclosures,  cork,  rubber,  linoleum  and 
composition  floors,  ventilating,  silencing,  air  conditioning  and  cooling  equipment  therein,  Landlord's  Work,  and  all  other 
furniture, fixtures, and equipment that was either provided by Landlord or paid for in whole or in part by any allowance provided 
to Tenant by Landlord under this Lease) broom clean, in good order, repair and condition excepting only ordinary wear and tear 
and  damage  by  fire  or  other  insured  Casualty;  (ii)  remove  all  of  Tenant's  Property,  all  autoclaves  and  cage  washers  and,  at 
Landlord's  election,  any  Alterations  made  by  Tenant  (in  accordance  with  Section  11.1);  and  (iii)  repair  any  damages  to  the 
Premises or the Building caused by the installation or removal of Tenant's Property and/or such Alterations. Tenant's obligations 
under this Section 21.1(a) shall survive the expiration or earlier termination of this Lease.

4835-4009-9054, v. 8

48

 
(b)

Prior to the expiration of this Lease (or within thirty (30) days after any earlier termination), Tenant shall 
clean  and  otherwise  decommission  all  interior  surfaces  (including  floors,  walls,  ceilings,  and  counters),  piping,  supply  lines, 
waste  lines,  acid  neutralization  systems  and  plumbing  in  and/or  exclusively  serving  the  Premises,  and  all  exhaust  or  other 
ductwork  in  and/or  exclusively  serving  the  Premises,  in  each  case  which  has  carried  or  released  or  been  contacted  by  any 
Hazardous Materials or other chemical or biological materials used in the operation of the Premises, and shall otherwise clean the 
Premises so as to permit the Surrender Plan (defined below) to be issued. At least thirty (30) days prior to the expiration of the 
Term (or, if applicable, within five (5) business days after any earlier termination of this Lease), Tenant shall deliver to Landlord 
a reasonably detailed narrative description of the actions proposed (or required by any Legal Requirements) to be taken by Tenant 
in order to render the Premises (including any Alterations permitted or required by Landlord to remain therein) free of Hazardous 
Materials  and  otherwise  released  for  unrestricted  use  and  occupancy  including  without  limitation  causing  the  Premises  to  be 
decommissioned  in  accordance  with  the  regulations  of  the  U.S.  Nuclear  Regulatory  Commission  and/or  the  Massachusetts 
Department of Public health (the "MDPH") for the control of radiation, and cause the Premises to be released for unrestricted use 
by  the  Radiation  Control  Program  of  the  MDPH  (the  "Surrender  Plan").  The  Surrender  Plan  (i)  shall  be  accompanied  by  a 
current  list  of  (A)  all  Required  Permits  held  by  or  on  behalf  of  any  Tenant  Party  with  respect  to  Hazardous  Materials  in,  on, 
under,  at  or  about  the  Premises,  and  (B)  Tenant's  Hazardous  Materials,  and  (ii)  shall  be  subject  to  the  review  and  approval  of 
Landlord's environmental consultant. In connection with review and approval of the Surrender Plan, upon request of Landlord, 
Tenant  shall  deliver  to  Landlord  or  its  consultant  such  additional  non-  proprietary  information  concerning  the  use  of  and 
operations within the Premises as Landlord shall request. On or before the expiration of the Term (or within thirty (30) days after 
any  earlier  termination  of  this  Lease,  during  which  period  Tenant's  use  and  occupancy  of  the  Premises  shall  be  governed  by 
Section 21.3 below), Tenant shall (i) perform or cause to be performed all actions described in the approved Surrender Plan, and 
(ii) deliver to Landlord a certification from a third party certified industrial hygienist reasonably acceptable to Landlord certifying 
that  the  Premises  do  not  contain  any  Hazardous  Materials  and  evidence  that  the  approved  Surrender  Plan  shall  have  been 
satisfactorily completed by a contractor acceptable to Landlord, and Landlord shall have the right, subject to reimbursement at 
Tenant's  expense  as  set  forth  below,  to  cause  Landlord's  environmental  consultant  to  inspect  the  Premises  and  perform  such 
additional procedures as may be deemed reasonably necessary to confirm that the Premises are, as of the expiration of the Term 
(or, if applicable, the date which is thirty (30) days after any earlier termination of this Lease), free of Hazardous Materials and 
otherwise  available  for  unrestricted  use  and  occupancy  as  aforesaid.  Landlord  shall  have  the  unrestricted  right  to  deliver  the 
Surrender  Plan  and  any  report  by  Landlord's  environmental  consultant  with  respect  to  the  surrender  of  the  Premises  to  third 
parties. Such third parties and the Landlord Parties shall be entitled to rely on the Surrender Report. If Tenant shall fail to prepare 
or  submit  a  Surrender  Plan  approved  by  Landlord,  or  if  Tenant  shall  fail  to  complete  the  approved  Surrender  Plan,  or  if  such 
Surrender Plan, whether or not approved by Landlord, shall fail to adequately address the use of Hazardous Materials by any of 
the Tenant Parties in, on, at, under or about the Premises, Landlord shall have the right to take any such actions as Landlord may 
deem reasonable or appropriate to assure that the Premises and the Property are surrendered in the condition required hereunder, 
the cost of which actions shall be reimbursed by Tenant as Additional Rent upon demand. Tenant's obligations under this Section 
21.1(b) shall survive the expiration or earlier termination of the Term.

4835-4009-9054, v. 8

49

 
(c) No act or thing done by Landlord during the Term shall be deemed an acceptance of a surrender of the 
Premises,  and  no  agreement  to  accept  such  surrender  shall  be  valid,  unless  in  writing  signed  by  Landlord.  Unless  otherwise 
agreed by the parties in writing, no employee of Landlord or of Landlord's agents shall have any power to accept the keys of the 
Premises  prior  to  the  expiration  or  earlier  termination  of  this  Lease.  The  delivery  of  keys  to  any  employee  of  Landlord  or  of 
Landlord's agents shall not operate as a termination of this Lease or a surrender of the Premises.

(d) Notwithstanding  anything  to  the  contrary  contained  herein,  Tenant  shall,  at  its  sole  cost  and  expense, 
remove  from  the  Premises,  prior  to  the  end  of  the  Term,  any  item  installed  by  or  for  Tenant  and  which,  pursuant  to  Legal 
Requirements, must be removed therefrom before the Premises may be used by a subsequent tenant.

21.2Abandoned  Property.  After  the  expiration  or  earlier  termination  hereof,  if  Tenant  fails  to  remove  any  property 
from the Building or the Premises which Tenant is obligated by the terms of this Lease to remove within five (5) business days 
after  written  notice  from  Landlord,  such  property  (the  "Abandoned  Property")  shall  be  conclusively  deemed  to  have  been 
abandoned, and may either be retained by Landlord as its property or sold or otherwise disposed of in such manner as Landlord 
may  see  fit.  If  any  item  of  Abandoned  Property  shall  be  sold,  Tenant  hereby  agrees  that  Landlord  may  receive  and  retain  the 
proceeds of such sale and apply the same, at its option, to the expenses of the sale, the cost of moving and storage, any damages 
to which Landlord may be entitled under Section 20 hereof or pursuant to law, and to any arrears of Rent.

21.3Holdover. If any of the Tenant Parties holds over (which term shall include, without limitation, the failure of Tenant 
or any Tenant Party to perform all of its obligations under Section 21.1 above) after the end of the Term, Tenant shall be deemed 
a tenant-at-sufferance subject to the provisions of this Lease. Whether or not Landlord has previously accepted payments of Rent 
from Tenant:

(i)

Tenant shall pay Base Rent at the Hold Over Percentage, as hereinafter defined, of the highest 
rate of Base Rent payable during the Term,

(ii)

Tenant shall continue to pay to Landlord all Additional Rent, and

(iii)in the event such hold over extends beyond thirty (30) days after the end of the Term, Tenant shall 
be liable for all damages, including without limitation lost business and consequential damages, incurred by Landlord as 
a result of such holding over, Tenant hereby acknowledging that Landlord may need the Premises after the end of the 
Term for other tenants and that the damages which Landlord may suffer as the result of Tenant's holding over cannot be 
determined  as  of  the  Execution  Date.  Nothing  contained  herein  shall  grant  Tenant  the  right  to  holdover  after  the 
expiration or earlier termination of the Term. The "Hold Over Percentage" shall be 150% for the first thirty (30) days of 
such holdover, and 200% for any period of hold over after the first thirty (30) days. Nothing contained herein shall grant 
Tenant the right to holdover after the expiration or earlier termination of the Term.

4835-4009-9054, v. 8

50

 
21.4Warranties. Tenant hereby assigns to Landlord any warranties in effect on the last day of the Term with respect to 
any fixtures and Alterations installed in the Premises. Tenant shall provide Landlord with copies of any such warranties prior to 
the expiration of the Term (or, if the Lease is earlier terminated, within five (5) days thereafter).

22.

MORTGAGEE RIGHTS

22.1Subordination.  Tenant's  rights  and  interests  under  this  Lease  shall  be  (i)  subject  and  subordinate  to  any  ground 
lease, overleases, mortgage, deed of trust, or similar instrument covering the Premises, the Building and/or the Land and to all 
advances,  modifications,  renewals,  replacements,  and  extensions  thereof  (each  of  the  foregoing,  a  "Mortgage"),  or  (ii)  if  any 
Mortgagee elects, prior to the lien of any present or future Mortgage. Tenant further shall attorn to and recognize any successor 
landlord,  whether  through  foreclosure  or  otherwise,  as  if  the  successor  landlord  were  the  originally  named  landlord.  The 
provisions of this Section 22.1 shall be self-operative and no further instrument shall be required to effect such subordination or 
attornment; however, Tenant agrees to execute, acknowledge and deliver such instruments, confirming such subordination and 
attornment in such form as shall be requested by any such holder within fifteen (15) days of request therefor. Landlord agrees to 
use reasonable efforts to obtain a subordination, non-disturbance and attornment agreement ("SNDA") on the standard form of 
SNDA then being used by the holder of the Mortgage in question, with such commercially reasonable modifications as may be 
requested by Tenant. Landlord represents to Tenant that, as of the Execution Date, there are no mortgages affecting the Building 
or the Land.

22.2Notices.  Tenant  shall  give  each  Mortgagee  the  same  notices  given  to  Landlord  concurrently  with  the  notice  to 
Landlord, and each Mortgagee shall have a reasonable opportunity thereafter to cure a Landlord default, and Mortgagee's curing 
of any of Landlord's default shall be treated as performance by Landlord.

22.3Mortgagee  Consent.  Tenant  acknowledges  that,  where  applicable,  any  consent  or  approval  hereafter  given  by 
Landlord may be subject to the further consent or approval of a Mortgagee; and the failure or refusal of such Mortgagee to give 
such  consent  or  approval  shall,  notwithstanding  anything  to  the  contrary  in  this  Lease  contained,  constitute  reasonable 
justification for Landlord's withholding its consent or approval.

22.4Mortgagee Liability. Tenant acknowledges and agrees that if any Mortgage shall be foreclosed, (a) the liability of 
the  Mortgagee  and  its  successors  and  assigns  shall  exist  only  so  long  as  such  Mortgagee  or  purchaser  is  the  owner  of  the 
Premises,  and  such  liability  shall  not  continue  or  survive  after  further  transfer  of  ownership;  and  (b)  such  Mortgagee  and  its 
successors  or  assigns  shall  not  be  (i)  liable  for  any  act  or  omission  of  any  prior  lessor  under  this  Lease;  (ii)  liable  for  the 
performance  of  Landlord's  covenants  pursuant  to  the  provisions  of  this  Lease  which  arise  and  accrue  prior  to  such  entity 
succeeding to the interest of Landlord under this Lease or acquiring such right to possession; (iii) subject to any offsets or defense 
which  Tenant  may  have  at  any  time  against  Landlord;  (iv)  bound  by  any  base  rent  or  other  sum  which  Tenant  may  have  paid 
previously for more than one (1) month; or (v) liable for the performance of any covenant of Landlord under this Lease which is 
capable of performance only by the original Landlord.

4835-4009-9054, v. 8

51

 
23.

QUIET ENJOYMENT.

Landlord covenants that so long as Tenant keeps and performs each and every covenant, agreement, term, provision and 
condition herein contained on the part and on behalf of Tenant to be kept and performed, Tenant shall peaceably and quietly hold, 
occupy and enjoy the Premises during the Term from and against the claims of all persons lawfully claiming by, through or under 
Landlord  subject,  nevertheless,  to  the  covenants,  agreements,  terms,  provisions  and  conditions  of  this  Lease,  any  matters  of 
record or of which Tenant has knowledge and to any Mortgage to which this Lease is subject and subordinate, as hereinabove set 
forth.

24.

NOTICES.

Any notice, consent, request, bill, demand or statement hereunder (each, a "Notice") by either party to the other party 
shall  be  in  writing  and  shall  be  deemed  to  have  been  duly  given  when  either  delivered  by  hand  or  by  nationally  recognized 
overnight courier (in either case with evidence of delivery or refusal thereof) addressed as follows:

If to Landlord:

With a copy to:

if to Tenant:

With a copy to:

  HCP/King 101 CPD LLC
c/o King Street Properties

  800 Boylston Street, Suite 1570
  Boston, MA 02199
  Attn: Stephen D. Lynch

  Goulston & Storrs PC
  400 Atlantic Avenue
  Boston, MA 02110
  Attention: King Street

  Seres Therapeutics, Inc.
  200 Sidney Street, 4  Floor
  Cambridge, Massachusetts 02139

th

  Seres Therapeutics, Inc.
  200 Sidney Street, 4  Floor
  Cambridge, Massachusetts 02139
  Attn: Chief Financial Officer

th

Notwithstanding  the  foregoing,  any  notice  from  Landlord  to  Tenant  regarding  ordinary  business  operations  (e.g., 
exercise of a right of access to the Premises, maintenance activities, invoices, etc.) may also be given by written notice delivered 
by email to those parties listed in Section 2.4. Either party may at any time change the address or specify an additional address 
for such Notices by delivering or mailing, as aforesaid, to the other party a notice stating the change and setting forth the changed 
or additional address, provided such changed or additional address is within the United States. Notices shall be effective upon the 
date of receipt or refusal thereof.

4835-4009-9054, v. 8

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
25.

MISCELLANEOUS

25.1Separability. If any provision of this Lease or portion of such provision or the application thereof to any person or 
circumstance is for any reason held invalid or unenforceable, the remainder of this Lease (or the remainder of such provision) and 
the application thereof to other persons or circumstances shall not be affected thereby.

25.2Captions. The captions are inserted only as a matter of convenience and for reference, and in no way define, limit or 

describe the scope of this Lease nor the intent of any provisions thereof.

25.3Broker. Tenant and Landlord each warrants and represents that it has dealt with no broker in connection with the 
consummation of this Lease other than Newmark (the "Broker"). Tenant and Landlord each agrees to defend, indemnify and save 
the other harmless from and against any Claims arising in breach of the representation and warranty set forth in the immediately 
preceding sentence. Landlord shall be solely responsible for the payment of any brokerage commissions to the Broker pursuant to 
a separate agreement between Landlord and the Broker.

25.4Entire Agreement. This Lease, Lease Summary Sheet and Exhibits 1-12  attached  hereto  and  incorporated  herein 
contain  the  entire  and  only  agreement  between  the  parties  and  any  and  all  statements  and  representations,  written  and  oral, 
including previous correspondence and agreements between the parties hereto, are merged herein. Tenant acknowledges that all 
representations and statements upon which it relied in executing this Lease are contained herein and that Tenant in no way relied 
upon any other statements or representations, written or oral. This Lease may not be modified orally or in any manner other than 
by written agreement signed by the parties hereto.

25.5Governing Law. This Lease is made pursuant to, and shall be governed by, and construed in accordance with, the 
laws of the Commonwealth of Massachusetts and any applicable local municipal rules, regulations, by-laws, ordinances and the
like.

25.6Representation of Authority.  By  his  or  her  execution  hereof,  each  of  the  signatories  on  behalf  of  the  respective 
parties hereby warrants and represents to the other that he or she is duly authorized to execute this Lease on behalf of such party. 
Upon Landlord's request, Tenant shall provide Landlord with evidence that any requisite resolution, corporate authority and any 
other necessary consents have been duly adopted and obtained.

25.7Expenses Incurred by Landlord Upon Tenant Requests. Tenant shall, upon demand, reimburse Landlord for all
reasonable expenses, including, without limitation, legal fees, incurred by Landlord in connection with all requests by Tenant for 
consents, approvals or execution of collateral documentation related to this Lease, including, without limitation, costs incurred by
Landlord in the review and approval of Tenant's plans and specifications in connection with proposed Alterations to be made by 
Tenant to the Premises or in connection with requests by Tenant for Landlord's consent to make a Transfer. Such costs shall be 
deemed to be Additional Rent under this Lease.

4835-4009-9054, v. 8

53

 
25.8Survival. Without limiting any other obligation of Tenant which may survive the expiration or prior termination of 
the Term, all obligations on the part of Tenant to indemnify, defend, or hold Landlord harmless, as set forth in this Lease shall 
survive the expiration or prior termination of the Term.

25.9Limitation of Liability.  Tenant  shall  neither  assert  nor  seek  to  enforce  any  claim  against  Landlord  or  any  of  the 
Landlord Parties, or the assets of any of the Landlord Parties, for breach of this Lease or otherwise, other than against Landlord's 
interest in the Building and in the uncollected rents, issues and profits thereof, and Tenant agrees to look solely to such interest 
for  the  satisfaction  of  any  liability  of  Landlord  under  this  Lease.  This  Section  25.9  shall  not  limit  any  right  that  Tenant  might 
otherwise have to obtain injunctive relief against Landlord. Landlord and Tenant specifically agree that in no event shall any 
officer, director, trustee, employee or representative of Landlord or any of the other Landlord Parties ever be personally 
liable  for  any  obligation  under  this  Lease,  nor  shall  Landlord  or  any  of  the  other  Landlord  Parties  be  liable  for 
consequential or incidental damages or for lost profits whatsoever in connection with this Lease.

25.10Binding Effect. The covenants, agreements, terms, provisions and conditions of this Lease shall bind and benefit 
the  successors  and  assigns  of  the  parties  hereto  with  the  same  effect  as  if  mentioned  in  each  instance  where  a  party  hereto  is 
named  or  referred  to,  except  that  no  violation  of  the  provisions  of  Section  13  hereof  shall  operate  to  vest  any  rights  in  any
successor or assignee of Tenant. This Lease may be signed in counterparts and a facsimile or electronic signature on this Lease 
shall be equivalent to, and have the same force and effect as, an original signature.

25.11Landlord Obligations upon Transfer. Upon any sale, transfer or other disposition of the Building, Landlord shall 
be entirely freed and relieved from the performance and observance thereafter of all covenants and obligations hereunder on the 
part  of  Landlord  to  be  performed  and  observed,  it  being  understood  and  agreed  in  such  event  (and  it  shall  be  deemed  and 
construed as a covenant running with the land) that the person succeeding to Landlord's ownership of said reversionary interest 
shall  thereupon  and  thereafter  assume,  and  perform  and  observe,  any  and  all  of  such  covenants  and  obligations  of  Landlord, 
except as otherwise agreed in writing.

25.12No Grant of Interest. Tenant shall not grant any interest whatsoever in any fixtures within the Premises or any 

item paid in whole or in part by Landlord's Contribution or by Landlord.

25.13Financial  Information.  Tenant  shall  deliver  to  Landlord,  within  thirty  (30)  days  after  Landlord's  reasonable 
request, Tenant's most recently completed balance sheet and related statements of income, shareholder's equity and cash flows 
statements (audited if available) reviewed by an independent certified public accountant and certified by an officer of Tenant as 
being  true  and  correct  in  all  material  respects.  Any  such  financial  information  may  be  relied  upon  by  any  actual  or  potential 
lessor, purchaser, or mortgagee of the Property or any portion thereof.

4835-4009-9054, v. 8

54

 
25.14OFAC  Certificate  and  Indemnity.  Executive  Order  No.  13224  on  Terrorist  Financing,  effective  September  24, 
2001 (the "Executive Order"), and the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept 
and  Obstruct  Terrorism  Act  of  2001  (Public  Law  10756,  the  "Patriot Act")  prohibit  certain  property  transfers.  Tenant  hereby 
represents and warrants to Landlord (which representations and warranties shall be deemed to be continuing and re-made at all 
times during the Term) that neither Tenant nor any stockholder, manager, beneficiary, partner, or principal of Tenant is subject to 
the Executive Order, that none of them is listed on the United States Department of the Treasury Office of Foreign Assets Control 
("OFAC") list of "Specially Designated Nationals and Blocked Persons" as modified from time to time, and that none of them is 
otherwise  subject  to  the  provisions  of  the  Executive  Order  or  the  Patriot  Act.  The  most  current  list  of  "Specially  Designated 
Nationals  and  Blocked  Persons"  can  be  found  at  http://www.treas.gov/offices/eotffc/ofac/sdn/index.html.  Tenant  shall  from 
time to time, within ten days after request by Landlord, deliver to Landlord any certification or other evidence requested from 
time to time by Landlord in its reasonable discretion, confirming Tenant's compliance with these provisions. No assignment or 
subletting shall be effective unless and until the assignee or subtenant thereunder delivers to Landlord written confirmation of 
such party's compliance with the provisions of this subsection, in form and content satisfactory to Landlord. If for any reason the 
representations  and  warranties  set  forth  in  this  subsection,  or  any  certificate  or  other  evidence  of  compliance  delivered  to 
Landlord hereunder, is untrue in any respect when made or delivered, or thereafter becomes untrue in any respect, then an Event 
of Default hereunder shall be deemed to occur immediately, and there shall be no opportunity to cure. Tenant shall indemnify, 
defend  with  counsel  reasonably  acceptable  to  Landlord,  and  hold  Landlord  harmless  from  and  against,  any  and  all  liabilities, 
losses claims, damages, penalties, fines, and costs (including attorneys' fees and costs) arising from or related to the breach of any 
of the foregoing representations, warranties, and duties of Tenant. The provisions of this subsection shall survive the expiration or 
earlier termination of this Lease for the longest period permitted by law.

25.15Confidentiality. Tenant acknowledges and agrees that the terms of this Lease are confidential. Disclosure of the 
terms hereof could adversely affect the ability of Landlord to negotiate other leases with respect to the Building and may impair 
Landlord's relationship with other tenants of the Building. Tenant agrees that it and its partners, officers, directors, employees, 
brokers, and attorneys, if any, shall not disclose the terms and conditions of this Lease to any other person or entity without the 
prior written consent of Landlord which may be given or withheld by Landlord, in Landlord's sole discretion, except as required 
for financial disclosures or securities filings, as required by the order of any court or public body with authority over Tenant, or in 
connection with any litigation between Landlord and Tenant with respect to this Lease. It is understood and agreed that damages 
alone would be an inadequate remedy for the breach of this provision by Tenant, and Landlord shall also have the right to seek 
specific performance of this provision and to seek injunctive relief to prevent its breach or continued breach.

25.16Force  Majeure.  Other  than  for  Tenant's  obligations  under  this  Lease  that  can  be  performed  by  the  payment  of 
money  (e.g.,  payment  of  Rent  and  maintenance  of  insurance),  whenever  a  period  of  time  is  herein  prescribed  for  action  to  be 
taken by either party hereto, such party shall not be liable or responsible for, and there shall be excluded from the computation of 
any  such  period  of  time,  any  delays  due  to  strikes,  riots,  acts  of  God,  shortages  of  labor  or  materials,  war,  acts  of  terrorism, 
governmental laws, regulations, or restrictions, national or regional 

4835-4009-9054, v. 8

55

 
emergency, or a pandemic, epidemic or other public health emergency or exigency, or any other causes of any kind whatsoever 
which  are  beyond  the  control  of  such  party  (collectively  "Force Majeure").  In  no  event  shall  financial  inability  of  a  party  be 
deemed to be Force Majeure.

25.17Jury  Trial  Waiver.  Landlord  and  Tenant  hereby  waive  trial  by  jury  in  any  action,  proceeding  or  counterclaim 
brought by either party against the other on any matters in any way arising out of or connected with this Lease, the relationship of 
Landlord and Tenant, Tenant's use or occupancy of the premises, or the enforcement of any remedy under any statute, emergency 
or otherwise.

25.18LEED  Guidelines.  Tenant  acknowledges  and  agrees  the  Building  shall  be  LEED  Certified,  and  Landlord  has 
provided  Tenant  with  a  copy  of  the  LEED  Guidelines  attached  hereto  as  Exhibit  10,  and  Tenant  shall  comply  with  such
reasonable rules and regulations as Landlord may require in order to maintain such status.

26.

RIGHT OF FIRST OFFER.

26.1Grant of Option. Subject to the provisions of this Section 26, from and after the initial leasing by Landlord of the 
ROFO  Premises  to  one  or  more  tenants,  Tenant  shall  have  a  one-  time  right  of  first  offer  (the  "ROFO")  to  lease  the  ROFO 
Premises  at  the  time  that  the  ROFO  Premises  become  available  for  lease,  so  long  as  the  ROFO  Conditions,  (which  ROFO 
Conditions  Landlord  may  waive,  at  its  election,  by  written  notice  to  Tenant  at  any  time),  are  satisfied  both  at  the  time  that 
Landlord is required to give an Offer, and as of the commencement date of the term of the ROFO Premises (such dates being 
hereinafter collectively referred to as the "ROFO Conditions Dates").

26.2Definition of ROFO Premises. The "ROFO Premises" shall be defined as any space on the second (2nd) floor of 
the  Building  and  the  western  portion  of  the  third  (3rd)  floor  of  the  Building  as  initially  demised  by  Landlord,  when  such  area 
becomes available for lease, during the Term of this Lease. For the purposes of this Section 26.2, the ROFO Premises shall be 
deemed to be "available for lease" if, during the Term of this Lease, Landlord, in its sole judgment, determines that such area 
will become available for leasing to Tenant (i.e. when Landlord determines that the then current tenant of such ROFO Premises 
will vacate such ROFO Premises, and all Superior Rights with respect to such ROFO Premises have either lapsed unexercised or 
have been irrevocably waived by the current tenant of such ROFO Premises, and when Landlord intends to offer such area for
lease). "Superior Rights" shall be defined as: (i) the right of the existing tenant or occupant of the ROFO Premises to extend or 
renew  the  term  of  its  lease  of  the  ROFO  Premises,  or  the  applicable  portion  thereof,  (ii)  the  rights  of  any  existing  tenant  or 
occupant  whose  lease  or  occupancy  agreement  was  executed  prior  to  the  Execution  Date  of  this  Lease  to  lease  the  ROFO 
Premises, and (iii) the right of Landlord to enter into an agreement with any existing tenant or occupant of the ROFO Premises, 
or the applicable portion thereof, renewing or extending such lease or occupancy agreement. Nothing set forth in this Section 26 
shall be construed to limit Landlord's right to lease space in the Building to affiliates of Landlord, or to keep space in the Building 
vacant  if  Landlord  elects,  in  its  sole  discretion,  to  do  so,  and  such  space  leased  to  affiliates,  subsidiaries  or  related  entities,  or 
vacant space, shall in no event be deemed to be "available for lease" hereunder.

4835-4009-9054, v. 8

56

 
26.3Procedures  for  Exercising  ROFO.  At  such  time  as  the  ROFO  Premises  becomes  available  for  lease  to  Tenant, 
Landlord shall, subject to the provisions of this Section 26, give a written offer (the "Offer") to Tenant of the terms under which 
Landlord is prepared to lease the ROFO Premises to Tenant, including the Base Rent (which shall be based upon Landlord's good 
faith judgment of the fair market rental value of the ROFO Premises in question), Tenant's improvement allowance, if any, term, 
renewal term and all other material business terms. Tenant may lease the ROFO Premises under such terms, by delivering written 
notice (the "Acceptance") to Landlord accepting such Offer within ten (10) days after Landlord gives such Offer to Tenant, time 
being of the essence.

26.4Conditions  to  ROFO.  The  ROFO  is  subject  to  the  following  conditions,  and,  without  limiting  the  foregoing, 
Landlord shall have no obligation to give an Offer to Tenant with respect to the ROFO Premises, or any portion thereof, if any of 
the following conditions ("ROFO Conditions") are not satisfied:

(i) no Event of Default by Tenant exists at the time that Landlord would otherwise deliver the Offer; or

Landlord would otherwise deliver the Offer; or

(ii) no portion of the Premises is sublet (other than to an Affiliated Entity or Successor) at the time 

Landlord would otherwise deliver the Offer; or

(iii)the Lease has not been assigned (other than to an Affiliated Entity or Successor) prior to the date 

(iv)at least three (3) years remain in the Term; or

(v) Tenant has a market capitalization of at least Five Billion and 00/100 Dollars ($5,000,000,000.00) 
for four (4) consecutive fiscal quarters immediately preceding and as of the ROFO Conditions Dates, as evidenced by supporting
documentation reasonably acceptable to Landlord.

26.5Termination of Right of First Offer. Tenant's right to lease the ROFO Premises pursuant to this Section 26 shall, 
upon the earlier to occur of: (i) Tenant's failure to give a timely Acceptance with respect to such ROFO Premises within the ten-
(10)-day period provided in Section 26.4 above; or (ii) the date Landlord would have provided Tenant an Offer with respect to 
such  ROFO  Premises  if  Tenant  had  not  failed  to  satisfy  one  or  more  of  the  ROFO  Conditions  set  forth  in  this  Section  26, 
terminate, and Tenant shall have no further right to lease such ROFO Premises. If Landlord gives Tenant an Offer to lease only a
portion of the ROFO  Premises,  then  Tenant's  right  to  lease  such  portion  of  the ROFO Premises pursuant to this Section shall, 
upon the earlier to occur of: (x) Tenant's failure to give a timely Acceptance with respect to such portion of such ROFO Premises 
within the ten-(10)-day period provided in Section 26.4  above;  or  (y)  the  date  Landlord  would  have  provided  Tenant  an  Offer 
with respect to such portion of the ROFO Premises if Tenant had not failed to satisfy one or more of the ROFO Conditions set 
forth in this Section 26, terminate, and Tenant shall have no further right to lease such portion of the ROFO Premises.

4835-4009-9054, v. 8

57

 
26.6Terms of Lease Applicable ROFO Premises. The terms applicable to Tenant's demise of the ROFO Premises, or 
any portion thereof, shall be upon the terms set forth in the applicable Offer, and otherwise upon the terms and conditions of the 
Lease, to the extent that the provisions of the Lease are not inconsistent with such Offer, and as follows:

commencement date stated in the Offer.

(i) The term for the ROFO Premises shall, subject to clause (iii) below, commence upon the 

accordance with the terms and conditions of the Offer.

(ii) Tenant shall pay Base Rent and Additional Rent for such ROFO Premises, or portion thereof, in 

(iii)Such  ROFO  Premises  shall  be  accepted  by  Tenant  in  its  condition  (including  improvements  and 
personalty, if any) and as-built configuration existing on the earlier of the date Tenant takes possession of such ROFO Premises, 
of portion thereof, or as of the date the term for such ROFO Premises, or portion thereof, commences, and Landlord shall have no 
obligation  to  provide  any  Landlord  contribution  or  free  rent  with  respect  to  such  ROFO  Premises,  or  portion  thereof,  unless 
otherwise provided in such Offer.

26.7Offering Amendment. If Tenant exercises the ROFO with respect to the ROFO Premises Landlord shall prepare an 
amendment (the "Offering Amendment") adding such ROFO Premises, or portion thereof, to the Premises on the terms set forth 
in the Offer and reflecting the changes in the Base Rent, Rentable Square Footage of the ROFO Premises, Tenant's Share, and 
other mutually agreeable appropriate terms. A copy of the Offering Amendment shall be sent to Tenant within a reasonable time 
after  Landlord's  receipt  of  the  Acceptance  sent  by  Tenant  to  Landlord,  and,  if  the  terms  and  conditions  of  the  Offering 
Amendment  are  reasonably  acceptable  to  Tenant,  then  Tenant  shall  execute  and  return  the  Offering  Amendment  to  Landlord 
within  fifteen  (15)  days  thereafter,  but  an  otherwise  valid  exercise  of  the  ROFO  shall  be  fully  effective  whether  or  not  the 
Offering Amendment is executed.

26.8Last  Acceptance  Date.  If  Tenant  does  not  give  Landlord  a  written  Acceptance  on  or  before  the  date  ("Last 
Acceptance Date") which is ten (10) days after Landlord gives the Offer to Tenant, Landlord shall have the right to enter into a 
lease the subject ROFO Premises on any terms to any party

4835-4009-9054, v. 8

58

[SIGNATURES ON FOLLOWING PAGE]

 
IN WITNESS WHEREOF the parties hereto have executed this Lease as of the Execution

Date.

LANDLORD:

HCP/KING 101 CPD LLC, a Delaware limited liability company 

By:

King/Mugar 101 CPD LLC,
a Delaware limited liability company, its Manager

By:

King Martin LLC,
a Delaware limited liability company, its Manager

By:

King Street Properties Investments LLC,
a Massachusetts limited liability company, its Manager

/s/ Stephen D. Lynch

By:
Name: Stephen D. Lynch
Title: Manager

TENANT:

SERES THERAPEUTICS, INC.,
a Delaware corporation

/s/ Eric Shaff
By:
Name: Eric Shaff
Title: President, Chief Executive Officer

4835-4009-9054, v. 8

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.26

[***] Certain information in this document has been excluded pursuant to Regulation S-K, Item 601(b)(10). Such omitted 
information is both (i) not material and (ii) the type that the Registrant treats as private or confidential.

CONFIDENTIAL

SUPPLY AGREEMENT

September 15, 2015

THIS  SUPPLY  AGREEMENT  (the  “Agreement”),  effective  as  of    September  15,  2015  (the  “Effective  Date”),  is  made  and 
entered into by and between Seres Therapeutics, Inc. (formerly Seres Health, Inc.), a corporation organized and existing under the laws of 
Delaware, having its principal place of business at 215 First Street, Cambridge MA 02142, USA (“Seres”); and GenIbet BioPharmaceuticals, 
SA, a corporation organized and existing under the laws of Portugal, having its principal place of business at Edifício da Unidade Piloto do 
IBET, Estação Agronómica Nacional, Avenida da República, 2780-157 Oeiras, Portugal (“GenIbet”).  Seres and GenIbet may be referred to 
herein individually as a “Party” or collectively as the “Parties.”

WHEREAS,  Seres  desires  to  have  SER-109,  SER-262,  SER-287  and  other  products  (each  a  “Product”  and  collectively,  the 

“Products”) manufactured by a third party for purposes of conducting clinical trials and commercial supply; 

WHEREAS,  GenIbet  has  expertise  and  cGMP-compliant  facilities  for  the  manufacture  of  products  similar  to  the  Products  at  its 
manufacturing  facility  located  at    Edifício  da  Unidade  Piloto  do  IBET,  Estação  Agronómica  Nacional,  Avenida  da  República,  2780-157 
Oeiras, Portugal (the “Facility”); 

WHEREAS, GenIbet desires to modify a manufacturing suite for the manufacture of the Products and to supply such Products to 

Seres, all in accordance with the terms and conditions of this Agreement.

NOW, THEREFORE, in consideration of the mutual covenants and obligations set forth herein, and for other good and valuable 

consideration, the receipt and sufficiency of which is hereby acknowledged, the Parties agree as follows:

DEFINITIONS

Capitalized terms used but not defined in this Agreement shall have the meaning given in Exhibit 1.

AREAS

2.1 Dedicated Area in GenIbet’s Facility.  

2.1.1GenIbet  shall  modify  the  dedicated  bacterial  suite  (including  fermentation,  and  purification  rooms),  the  non-
dedicated preparation room and access hallways as depicted on Exhibit 2 in the Facility for the performance of the activities 
relating to the Manufacture of the Products under this Agreement (the “Seres Dedicated Area”), and the raw materials and 
product  storage  areas  depicted  on  Exhibit 2  in  accordance  with  the  construction  plans  and  requirements  attached  hereto  as 
Exhibit 2.  

1

1.

2.

|||

 
 
 
 
 
 
 
 
 
2.1.2GenIbet shall complete the construction, qualification and commissioning of the initial Seres Dedicated Area on 
or  before  [***]  (the  “Deadline”).    The  Deadline  shall  be  equitably  adjusted  to  reflect  delays  resulting  solely  from  changes 
requested by Seres under Section 5 or otherwise by mutual agreement of the Parties.

2.1.3GenIbet shall notify Seres upon completion of the Seres Dedicated Area that it is ready for acceptance.  GenIbet 
shall provide Seres with all test results, evidence of conformance to applicable cGMP requirements, evidence of health, safety 
and environmental compliance as required under Section 9.7 hereof, and such other information reasonably requested by Seres 
for it to determine whether to accept or reject the Seres Dedicated Area.  

2.1.4Seres  may  only  reject  the  Seres  Dedicated  Area  if  it  does  not  fully  comply  with  the  agreed  Project  Plan  and 
requirements of Exhibit 2.  In this case, GenIbet shall correct the deficiencies so that the Seres Dedicated Area fully complies 
with  the  Project  Plan  and  requirements  of  Exhibit  2  as  promptly  as  possible  and  shall  notify  Seres  that  it  is  ready  for 
acceptance.    The  date  on  which  Seres  accepts  the  Seres  Dedicated  Area  is  the  “Area  Acceptance  Date”.    If  the  Area 
Acceptance Date is more than [***] after the Deadline, Seres may terminate this Agreement without liability or elect in its 
sole discretion to renegotiate the terms of this Agreement.

2.1.5The use of the Seres Dedicated Area during the Term (as defined in Section 15.1) is solely for the purpose of 
Manufacturing the Products and for related activities benefitting Seres, and GenIbet shall not use the Seres Dedicated Area for 
any other purpose not approved in advance by Seres in writing.   GenIbet agrees to make the Seres Dedicated Area available 
to Seres personnel and their designees as and when requested by Seres, provided that (i) the total number of people inside the 
units at the same time complies, at all times, with the provisions of cGMP; (ii) Seres personnel and their designees do not, at 
any  time  or  in  any  way,  compromise  the  Manufacturing  process,  and  (iii)  Seres  personnel  are  trained  in  GenIbet  SOPs 
required for their presence in the unit during Manufacturing.

2.2 Non-Dedicated Area in GenIbet’s Facility

2.2.1GenIbet  will  provide  Seres  with  cGMP-compliant  space  that  is  sufficient  for  the  Manufacture  of  Products  in 
accordance with this Agreement, including (i) a preparation room; and (ii) storage spaces for Raw Materials, Consumables, 
process intermediates and Product (collectively, the “Non-Dedicated Area”).  

2.2.2The  storage  spaces  within  the  Non-Dedicated  Area  will  have  the  appropriate  environmental  controls  for 
temperature  and  humidity  to  meet  the  environmental  storage  requirements  per  the  most  relevant  material  specifications 
defined by the vendor or relevant pharmacopeia. These requirements shall be further specified in the appropriate documents 
and the Quality Agreements.

2.2.3GenIbet’s use of the Non-Dedicated Area for its other projects will not compromise:  (i) Seres’s Manufacturing 
schedule in the Seres Dedicated Area or the quality of the Raw Materials, Consumables, process intermediates and Product; or 
(ii) the cGMP compliance status of the Facility and activities related to the Manufacture of Product.

2.3 Seres Specialized Equipment.  

2

|||

 
 
 
 
 
 
 
2.3.1Seres  has  or  may  provide  the  specialized  equipment  (non-permanent  installation  equipment)  identified  on 
Exhibit 2 for use by GenIbet in Manufacturing Product on behalf of Seres (the “Specialized Equipment”).  GenIbet agrees 
not to use the Specialized Equipment in performing services for itself or for third parties.  

2.3.2GenIbet  shall  maintain  the  Specialized  Equipment  in  accordance  with  the  manufacturer’s  recommendations 
(other than as agreed with Seres) provided that the latest version of such recommendations is provided by Seres to GenIbet, as 
required to maintain the Specialized Equipment in accordance with this Agreement and the applicable Quality Agreement and 
otherwise in accordance with the maintenance plan set forth in the Product Manufacturing Plan.

2.4 Facility  Closures.    Within  [***]  after  the  Effective  Date  and  on  [***]  thereafter,  GenIbet  shall  propose  to  Seres  a  schedule 
showing all national and corporate holidays and Facility shutdowns for the next 12 months for Seres’ review and approval.  GenIbet shall not 
close the Facility on any day other than the dates identified in such schedule without Seres’ prior approval.

3.

DESCRIPTION OF WORK

3.1 Manufacture and Supply.  

3.1.1From  and  after  the  Area  Acceptance  Date,  GenIbet  shall  Manufacture  and  supply  to  Seres  the  Products  in 
accordance  with  a  Master  Batch  Record.    Notwithstanding  the  foregoing,  before  GenIbet  commences  Manufacture  of  a 
Product hereunder, the Parties shall agree in writing upon a Product Manufacturing Plan.  Within [***] of the Effective Date, 
the Parties will agree a global Product Manufacturing Plan for SER-109, which will be incorporated into this Agreement as 
Exhibit 3.

3.1.2The  specifications  for  a  Product  set  forth  in  the  applicable  Product  Manufacturing  Plan  and/or  Master  Batch 

Record may be amended by Seres from time to time in accordance with Section 5.

3.2 Forecasts and Purchase Orders.  

3.2.1Within  [***]  after  the  Effective  Date,  Seres  shall  provide  to  GenIbet  a  non-binding  [***]  forecast  of  its 
estimated requests for each Product and update it within [***] after each calendar [***] (beginning on [***], so that GenIbet 
shall [***] rolling forecast as to the needs of Seres).  Following receipt of each forecast, and without limiting its obligations to 
supply  the  Product  in  accordance  with  this  Agreement,  GenIbet  shall  promptly  provide  Seres  [***]  GenIbet’s  ability  to 
provide the Product in accordance with such forecast. 

3.2.2Seres shall submit in writing or electronically purchase orders (“Purchase Orders”) for the Product to GenIbet.  
If Seres submits a Purchase Order to GenIbet without providing at least the Minimum Lead Time, GenIbet will not be required 
to  deliver  the  ordered  Product  by  the  requested  delivery  date,  but  will  use  Commercially  Reasonable  Efforts  to  deliver  the 
Product in the Purchase Order on the requested date, but in any event shall deliver the Product within the applicable Minimum 
Lead Time.  The “Minimum Lead Time” for SER-109 is [***], and for other Products shall be as set forth in the applicable 
Product Manufacturing Plan.

3

|||

 
 
 
 
 
 
 
3.2.3Unless GenIbet expressly notifies Seres otherwise, GenIbet shall be deemed to have accepted any and all such 
Purchase Orders from Seres; provided that Purchase Orders (other than the Last Time Buy under Section 15.7.5) that exceed 
the  forecasts  by  more  than  [***]%  in  any  calendar  quarter  for  the  purchase  of  the  Product  shall  not  bind  GenIbet  for  the 
excess  quantity  until  such  Purchase  Orders  for  such  excess  quantity  are  accepted  by  GenIbet.    Each  Purchase  Order  shall 
identify the Product being ordered, the quantity being ordered and the desired shipping date.  

3.3 Staffing Plan.

3.3.1Within  [***]  after  the  Effective  Date,  GenIbet  shall  prepare  for  Seres’  review  and  approval  a  reasonable 
staffing plan.  The staffing plan will include:  at least [***], at least [***].  The [***] shall be agreed to by the Parties and 
stipulated  in  the  applicable  Purchase  Order.    Notwithstanding  the  foregoing,  GenIbet  shall  employ  a  sufficient  number  of 
trained  employees  to  ensure  that  GenIbet  is  able  to  meet  its  obligations  under  this  Agreement,  including  Manufacture  and 
delivery  of  Products  in  accordance  with  this  Agreement  (including  delivery  of  the  Products  on  or  before  the  delivery  date 
specified in the applicable Purchase Order). 

3.3.2GenIbet shall use Commercially Reasonable Efforts to guarantee that any absences due to illness and vacation 
of  the  trained  personnel  will  not  affect  the  compliance  of  its  obligations,  up  to  and  including  retaining  appropriately 
experienced and trained staff for overtime work at its own expense.  

3.3.3The persons dedicated to Manufacture of Product may work on the manufacture of products for GenIbet or its 
other customers upon approval from Seres, which shall not be unreasonably withheld or delayed.  Work for other customers 
shall not compromise cGMP compliance or delivery dates for the Products.

4.

MATERIALS

4.1 Supply  of  Proprietary  Materials.    Except  as  otherwise  set  forth  in  the  applicable  Product  Manufacturing  Plan,  Seres  or  its 
designees shall obtain and supply to GenIbet those certain proprietary Materials specified in the Product Manufacturing Plan and/or Master 
Batch Record as necessary to Manufacture the Product, within the deadlines foreseen in the Master Batch Record. Seres shall further provide 
to GenIbet such data and information as necessary to apprise GenIbet of the proper storage and safe handling requirements for the Materials 
delivered by Seres or its designees.

4.2 Non-Proprietary Materials.  Seres or its designees shall instruct GenIbet regarding non-proprietary materials which will need 
to be obtained directly by GenIbet, including, but not limited to, type of materials, supplier/place of purchase and proper storage and safe 
handling requirements.

4.3 Inspection and Storage of Materials.  GenIbet shall handle and store the Materials in accordance with this Agreement and the 
applicable Quality Agreement.  GenIbet shall inspect and release test the Materials to ensure that they meet the Materials specifications set 
forth in the applicable Master Batch Record.  GenIbet shall retain aliquots of each Material shipment per the Master Batch Record to enable 
regulatory compliance and investigations.

4

|||

 
 
 
 
 
 
 
5.

CHANGES TO PRODUCT AND/OR SERES DEDICATED AREA.

5.1 Each  Party  promptly  shall  notify  the  other  Party  of  new  regulatory  requirements  of  which  it  becomes  aware  which  may 
reasonably  be  expected  to  impact  the  requirements  for  the  Manufacture  of  Product  under  this  Agreement  and  which  are  required  by  an 
applicable  Regulatory  Authority  or  Applicable  Law,  and  shall  confer  with  each  other  with  respect  to  the  best  means  to  comply  with  such 
requirements.  GenIbet shall have no obligation to Manufacture Product in compliance with the requirements of a Regulatory Authority not 
explicitly specified in the Product Manufacturing Plan and/or Master Batch Record.

5.2 If changes to the Seres Dedicated Area, Product Manufacturing Plan, and/or Master Batch Record are required of the Parties as a 
result of requirements set forth by a Regulatory Authority, and such changes apply solely to the Seres Dedicated Area and Manufacture and 
supply of one or more Products, then Seres and GenIbet will review such requirements and agree in writing to changes to the Seres Dedicated 
Area, Product Manufacturing Plan, and Master Batch Record, and [***].

5.3 If changes resulting from the requirements of a Regulatory Authority apply generally to one or more Products as well as to other 
products  produced  by  GenIbet  for  itself  or  for  third  parties,  or  to  the  Non-Dedicated  Area,  then  Seres  and  GenIbet  will  review  such 
requirements and agree in writing to changes to the Non-Dedicated Area, Product Manufacturing Plan, and Master Batch Record, and [***].

5.4 Subject to the foregoing, and notwithstanding anything to the contrary herein, GenIbet shall not make any changes to the Seres 
Dedicated Area, Non-Dedicated Area, Product Manufacturing Plan, and/or Master Batch Record that would reasonably be expected to have 
an impact on Seres or the Products [***].  

6.

MANUFACTURE

6.1 Testing Prior to Delivery.  GenIbet shall conduct in-process testing of each Batch of Product according to the applicable Master 
Batch Record prior to delivery of such Batch by GenIbet to Seres or its designee.  Unless exclusively due to any act or omission by Seres, if 
an in-process Batch of Product is not compliant with the Master Batch Record, GenIbet shall, [***], handle, store, transport, treat and dispose 
of such Product according to all applicable laws, directives, codes, rules, regulations, ordinances, orders, permits, licenses, consents and other 
authorizations  (including  but  not  limited  to  the  environment  and  employee  health  and  safety).    Notwithstanding  the  foregoing,  if 
reprocessing,  rework  or  reproduction  is  allowed  pursuant  to  Seres’  regulatory  submissions  or  approved  by  Seres,  it  shall  be  performed  in 
accordance  with  the  Quality  Agreement  and  cGMP  and,  unless  such  reprocessing,  rework,  or  reproduction  results  from  Seres’  acts  or 
omissions, [***] in connection with such reprocessing, rework or reproduction. 

6.2 Facility.    GenIbet  shall  Manufacture  each  Product  at  the  Facility,  utilizing  the  Seres  Dedicated  and  Non-Dedicated  Areas.  
GenIbet  shall  maintain,  [***],  the  Facility  (including,  without  limitation,  the  Seres  Dedicated  Area)  in  a  state  of  repair  and  operating 
efficiency consistent with the requirements of cGMP and other Applicable Law.   

6.3 In the event any change in the Product Manufacturing Plan for a Product requested by Seres or mandated by Applicable Law or 
any  increase  in  order  volume  requested  by  Seres  results  in  any  regulatory  or  other  costs  to  GenIbet,  or  requires  that  GenIbet  make  any 
expenditures at the Facility or within the Seres Dedicated Area or Non-Dedicated Area, such costs and expenditures shall be [***].

6.4 Acceptance and Rejection

5

|||

 
 
 
 
 
 
 
6.4.1GenIbet  shall  deliver  to  Seres,  concurrently  with  the  delivery  of  each  Batch  of  Product,  a  Certificate  of 
Compliance and such other documents and materials required to be delivered under the applicable Quality Agreement.  Within 
[***]  after  delivery  of  any  Batch  of  Product  to  Seres,  Seres  shall  examine  such  Batch  to  determine  whether  the  Product 
conforms to the Master Batch Record.  No claims for non-compliance with the Master Batch Record or shortage in quantity of 
any  individual  shipment  of  any  Product  shall  be  valid  unless  made  by  written  notice  given  within  [***]  from  the  date  of 
delivery, except in the case of latent defects (defects not reasonably ascertainable upon a physical inspection of the Batch), in 
which  case  such  claims  shall  be  made  in  writing  within  [***].    Any  such  notice  shall  describe  [***].    Failure  to  deliver  a 
notice of non-conformance in the manner contemplated in this Section 6.4.1 shall constitute an acceptance of the applicable 
Batch by Seres.

6.4.2If Seres notifies GenIbet under Section 6.4.1 that a shipment of Product has failed, in whole or in part, to meet 
the Master Batch Record, Seres will conduct [***].  If Seres determines that any part of the shipment fails to meet the Master 
Batch Record, Seres will provide [***] the results of Seres’ testing; it being understood and agreed [***] proprietary. 

6.4.3If the affected Product fails to conform to the Master Batch Record,  GenIbet shall make up any shortfall and/or 
replace any non-conforming Product or rework any rejected Product, if applicable, [***]; provided that GenIbet shall have no 
liability  or  obligation  to  Seres  under  this  Section  6.4.3  if  any  such  defect  or  non-conformance  is  not  due  to  [***].    Upon 
GenIbet’s instructions, Seres shall destroy or return, in either case at [***], any non-conforming Product; provided that if it is 
determined that any such defect or non-conformance is not due to [***].

6.5 Delivery.  GenIbet shall deliver all Product FCA (Incoterms 2010) at the Facility.  To the extent that Seres complies with the 
delivery dates regarding the supply to GenIbet of Materials and Specialized Equipment, GenIbet shall deliver to Seres the amount of Product 
specified in each Purchase Order no later than the dates specified therein.  On or before the delivery date specified in the applicable Purchase 
Order, GenIbet shall, as directed by Seres, deliver the Product to a carrier designated by Seres or into storage at the Facility.  All Purchase 
Orders shall be filled in compliance with the terms and conditions of this Agreement and the Master Batch Record, including any packaging, 
handling, storage and labeling requirements set forth on the Master Batch Record.

6.6 Storage.  GenIbet will store Products [***] after GenIbet’s release or the period required by applicable cGMPs, whichever is 
longer (the “Storage Period”).  The Storage Period may be extended only if agreed to by the Parties in writing.  After the Storage Period, if 
GenIbet agrees to store Product longer, then GenIbet may charge the storage fees as set forth in Exhibit 4.  GenIbet shall store all Products in 
accordance with Applicable Law and Seres’ reasonable instructions.  Notwithstanding anything to the contrary in the foregoing, with respect 
to Product intended for commercial distribution, GenIbet shall maintain the amount of safety stock (the “Safety Stock”)  of  each  Batch  of 
Product  in  quantities  to  be  agreed  upon  by  the  Parties  in  good  faith  at  least  [***]  prior  to  the  first  expected  delivery  date  of  Product  for 
commercial distribution.  Such Safety Stock shall be stored in accordance Seres’ reasonable instructions and cGMPs, and shall be maintained 
for the period required by cGMPs, unless the Product Manufacturing Plan sets forth a longer period. 

6.7 [***].

|||

6

 
 
 
 
 
 
 
7.

INTELLECTUAL PROPERTY

7.1 Existing Intellectual Property.  Except as the Parties may otherwise expressly agree in writing, each Party shall continue to 
own its existing patents, trademarks, copyrights, trade secrets and other intellectual property, without conferring any interests therein on the 
other  Party.    Without  limiting  the  generality  of  the  preceding  sentence,  as  between  GenIbet  and  Seres,  Seres  shall  own  all  right,  title  and 
interest arising under Applicable Law in and to all Products, Seres technology and labeling and trademarks associated therewith, including 
any  improvements  and  modifications  relating  thereto,  and  any  Inventions  based  on  Seres’  Confidential  Information  (collectively,  “Seres 
Intellectual Property”).  Neither GenIbet nor any third party shall acquire any right, title or interest in Seres’ Intellectual Property by virtue 
of this Agreement or otherwise, except to the extent expressly provided herein.  GenIbet hereby assigns (and will cause its personnel and any
third parties involved in the performance of its obligations hereunder to assign) to Seres, without further compensation being due, any right, 
title and interest they may have in any Seres Intellectual Property. GenIbet agrees to take such steps and execute such documents as may be 
reasonably requested by Seres to perfect Seres’ ownership of Seres’ Intellectual Property.

7.2 License.  

7.2.1Subject to the terms of this Agreement, Seres will grant GenIbet on the Area Acceptance Date a non-exclusive, 
royalty-free,  revocable  license  to  (i)  make  the  Products  in  the  Seres  Dedicated  Area;  and  (ii)  use  the  trademarks  of  Seres 
identified in the Product Manufacturing Plan solely in connection with its labeling of Products, in each case during the Term 
and solely at the Facility.  Such licenses shall not be sublicensable, assignable or transferable in whole or in part.  GenIbet’s 
use of Seres’ trademarks shall comply with Seres’ usage guidelines.  GenIbet hereby assigns to Seres all goodwill associated 
with the use of Seres’ trademarks.  In the event that GenIbet becomes aware of any possible or actual infringement by a third 
party of Seres’ Intellectual Property, it shall provide immediate written notice to Seres.

7.2.2GenIbet hereby grants (and shall cause any third party licensors of Licensed Know-How to grant) Seres a non-
exclusive,  transferable,  royalty-free,  irrevocable,  perpetual,  worldwide  license  to  use  and  modify  any  GenIbet  Intellectual 
Property,  together  with  a  right  to  sublicense  the  GenIbet  Intellectual  Property  and  Licensed  Know-How  to  any  third  party 
manufacturer  solely  for  purposes  of  manufacturing  products  for  Seres  and  its  Affiliates  and  business  partners.    “GenIbet 
Intellectual Property” means any processes or know-how owned by or licensed to GenIbet that GenIbet uses to Manufacture 
the Products for Seres under this Agreement.  

7.3 Technology Transfer.    Subject  to  the  terms  of  this  Agreement,  Seres  shall  promptly  provide  GenIbet  all  the  documentation, 
information, Specialized Equipment (including specifications therefor), and materials that are necessary for the Manufacture of the Products.  
All such documentation, information, Equipment and materials shall remain the sole and exclusive property of Seres.

7.4 Disclaimer.    Except  as  otherwise  expressly  provided  herein,  nothing  contained  in  this  Agreement  shall  be  construed  or 
interpreted, either expressly or by implication, or otherwise, as:  (i) a grant, transfer or other conveyance by either Party to the other of any 
right, title, license or other interest of any kind in any of its Inventions or other intellectual property, (ii) creating an obligation on the part of 
either  Party  to  make  any  such  grant,  transfer  or  other  conveyance  or  (iii)  requiring  either  Party  to  participate  with  the  other  Party  in  any 
cooperative development program or project of any kind or to continue with any such program or project.

7

|||

 
 
 
 
 
 
 
7.5 Confidentiality of Intellectual Property.  Intellectual Property shall be deemed to be the Confidential Information of the Party 

owning such Intellectual Property.  The protection of each Party’s Confidential Information is described in Section 11.  

8.

SUBCONTRACTORS

GenIbet shall not subcontract its obligations under this Agreement (other than with respect to the construction of Seres Dedicated 
Area) without the prior written consent of Seres, which consent shall not be unreasonably withheld or delayed.  [***].  GenIbet shall cause its 
subcontractors to execute agreements with provisions substantially similar to the provisions in Sections 7, 11, and 12.2.  Seres may revoke its 
approval of a subcontractor if the subcontractor breaches Section 7, 11, and 12.2 in any material respect.  

9.

REGULATORY AND QUALITY MATTERS

9.1 Permits, Registrations and Licenses.  

9.1.1Seres  will  be  responsible,  [***],  for  obtaining,  maintaining,  updating  and  remaining  in  compliance  with  all 
permits, licenses and other authorizations during the Term of this Agreement, which are necessary or required under federal, 
state, and local laws, rules and regulations which are applicable to the use of Product Manufactured by GenIbet hereunder.  
GenIbet  will  be  responsible  for,  [***],  obtaining  and  maintaining  all  generally  required  permits,  registrations  and  licenses 
applicable to the Facility and to the production of pharmaceutical and biological products generally to the extent required for 
GenIbet to carry out its regulatory and Manufacturing obligations hereunder.

9.1.2Without limitation on the foregoing in Section 9.1.1, GenIbet will prepare and deliver to Seres a Site Master 
File (SMF) in accordance with the Quality Agreement.  Seres may utilize the SMF only in connection with the preparation of 
regulatory  filings  related  to  the  Products.    Any  other  use  of  the  SMF  by  Seres  shall  require  the  prior  written  approval  of 
GenIbet.

9.2 Quality  Agreement.    Within  [***]  of  the  Effective  Date,  the  Parties  shall  agree  in  writing  to  a  revised  Clinical  Quality 
Agreement and within [***] of the Effective Date, the Parties shall agree in writing to a Commercial Quality Agreement.  [***].  The Quality 
Agreements are intended to supplement this Agreement, and shall be incorporated in this Agreement in its entirety, except that in the event of 
a conflict between any term, condition or provision of this Agreement and any term, condition or provision of the Quality Agreements, the 
applicable term, condition or provision of the Quality Agreement shall control unless specifically set forth otherwise in this Agreement or 
otherwise agreed in writing by the Parties.

9.3 Facility Audits.  Representatives (including internal and external auditors) of Seres and its Affiliates (a) shall upon [***] review 
GenIbet’s quality control procedures; and (b) may, during normal business hours and [***], conduct a supplier audit of the Facility and Seres 
Dedicated Area.  GenIbet shall make available the Facility, Seres Dedicated Area and its personnel to representatives (including internal and 
external auditors) of Seres and its Affiliates for purposes of verifying that the Products are being Manufactured and supplied in accordance 
with the applicable Specifications and Applicable Law and that GenIbet is in compliance with the terms of this Agreement.  GenIbet shall 
promptly remedy or cause the remedy of any deficiencies that may be noted in any such audit.  

9.4 Inspections by Regulatory Authorities.  Seres shall give GenIbet advance notice, to the extent that advance notice is given to 

Seres, of any site visit to the Facility by any Government Authority, the 

8

|||

 
 
 
 
 
 
 
purpose of which is to inspect the Manufacture of any Product or the compliance status of the Facility under Applicable Law, in accordance 
with  the  terms  and  conditions  of  the  Quality  Agreements.    In  any  event,  GenIbet  shall  advise  Seres  of  the  occurrence  of  any  such  visit 
immediately  upon  such  visit,  and  GenIbet  shall  furnish  to  Seres  all  material  information  supplied  to,  or  supplied  by,  any  Government 
Authority, including the Form 483 (and foreign equivalent) observations and responses, to the extent that such information relates to such 
Product or the ability of GenIbet to comply with the terms of this Agreement or Applicable Law.  In addition, and without limitation on the 
foregoing, to the extent permitted by the applicable Government Authority, representatives of Seres shall be permitted to participate in any 
such site visit by a Government Authority, and GenIbet shall provide Seres with a reasonable opportunity to review and comment upon any 
response to the Government Authority to the extent the response relates to Product prior to delivery to the Government Authority. 

9.5 Adverse Event Reporting.  Seres shall be responsible for reporting adverse events and complaints with respect to any Product 
(including  the  Materials),  and  for  responding  to  any  such  reports  and  complaints,  in  accordance  with  the  terms  and  conditions  of  the 
applicable  Quality  Agreement.    GenIbet  shall  promptly  notify  Seres  of  any  information  GenIbet  receives  related  to  an  adverse  event  or 
complaint.

9.6 Recalls.  In the event Seres is required to recall any Product, or elects to institute a voluntary recall, Seres will be responsible for 
coordinating such recall.  Seres will promptly notify GenIbet of such recall and provide GenIbet with a copy of all documents relating to such 
recall.  GenIbet will cooperate with Seres in connection with any recall, [***], unless the recall is determined to have been necessitated by 
[***] to perform the Manufacturing activities at issue in accordance with Applicable Law or this Agreement.  [***] will be responsible for all 
of the costs and expenses of recalls (including but not limited to costs associated with receiving and administering the recalled Product and 
notification of the recall to those persons whom Seres deems appropriate) ), except for recalls determined to have been necessitated by [***] 
to  perform  the  Manufacturing  activities  at  issue  in  accordance  with  Applicable  Law  or  this  Agreement,  in  which  case  [***]  will  be 
responsible for all of the costs and expenses of such recalls.

9.7 Health, Safety and Environmental Compliance.  All Manufacturing operations are to be performed using appropriate safety 
measures  and  containment  techniques  as  dictated  by  Applicable  Law  and  industry  standards.    GenIbet  shall  be  solely  responsible  for 
implementing  and  maintaining  health  and  safety  procedures  for  the  Manufacture  of  Product  and  performance  of  services  under  this 
Agreement and for the handling of any materials or hazardous waste used in or generated by such activities.  GenIbet, in consultation with 
Seres, shall develop safety and handling procedures for Materials and Product; provided, however, that Seres shall have no responsibility for
GenIbet’s  health  and  safety  program.    The  generation,  collection,  storage,  handling,  transportation,  movement  and  release  of  hazardous 
materials  and  waste  generated  in  connection  with  the  Manufacture  of  Product  and  other  services  under  this  Agreement  shall  be  the 
responsibility  of  GenIbet  at  GenIbet’s  cost  and  expense,  unless  otherwise  agreed  to  in  writing  by  the  Parties  for  special  situations  or 
conditions.  Without limiting other legally applicable requirements, GenIbet shall prepare, execute and maintain, as the generator of waste, all 
licenses, registrations, approvals, authorizations, notices, shipping documents and waste manifests required under Applicable Law.

9.8 Distribution  within  European  Union.    In  the  event  that  Seres  seeks  to  distribute  Product,  including  as  an  investigational 
medicinal  product,  within  the  European  Union  or  any  member  states  thereof,  Seres  will  be  responsible  [***]  for  obtaining  all  permits, 
licenses and other authorizations required by Applicable Law. 

9

|||

 
 
 
 
 
 
 
10.

CHARGES, INVOICING, PAYMENT AND TAXES

10.1Charges.  

10.1.1The Charges under this Agreement are set forth in Exhibit 4.

10.1.2The Charges under Section 1 of Exhibit 4 shall be adjusted [***] for fluctuations in the exchange rate between 

the United States Dollar and the Euro.  The adjustment shall be as follows:  

(Current Exchange Rate - Baseline Exchange Rate) / Baseline Exchange Rate, where 

"Baseline Exchange Rate" means the Euro to Dollar exchange rate, as quoated in the Wall Street Journal published 
[***].  

“Current  Exchange  Rate”  means  the  Euro  to  Dollar  exchange  rate,  as  quoted  in  the  Wall  Street  Journal  published 
[***].

10.2Invoicing.  

10.2.1GenIbet shall promptly invoice Seres for the fixed monthly charges under Section 1 of Exhibit 4 and the [***] 

under Section 2 of Exhibit 4 on a monthly basis in arrears.  GenIbet shall send invoices to [***].

10.2.2GenIbet  shall  invoice  Seres  for  the  per-Batch  charges  [***]  for  each  Batch  in  accordance  with  Section  3  of 

Exhibit 4.

10.3Payment Terms.  Except as otherwise stated in Exhibit 4, Seres shall pay all undisputed amounts pursuant to this Agreement 
within [***] after receipt of an invoice therefor from GenIbet by direct wire transfer of United States Dollars in immediately available funds 
in the requisite amount to [***]. 

10.4Disputed Amounts.  In the event of any dispute on the amounts, [***]. 

10.5Taxes

10.5.1Retained Taxes.  Each Party will be responsible for the payment of  any taxes, levies and charges on its own 
personal and real property, business and franchise and privilege taxes on its business, and for taxes based on its net income or 
gross  receipts  (“Income  Taxes”),  in  each  case  that  are  imposed  by  applicable  Government  Authorities  (collectively,  the 
“Retained Taxes”).  If required by Applicable Law, Seres will be entitled to withhold an amount in respect of any Income Tax 
from  any  payment  to  GenIbet  only  to  the  extent  GenIbet  does  not  benefit  of  any  exemption  of  withholding  tax  under 
applicable tax treaties or to the limit of any reduced withholding tax GenIbet may benefit under applicable tax treaties. Seres 
shall inform GenIbet in writing in advance of any such required tax withholding, as well as, of any reduced withholding tax or 
exemption of withholding tax GenIbet may benefit under applicable tax treaties and the respective formalities. If any amounts
in  respect  of  Income  Taxes  are  withheld  by  Seres,  Seres  shall  pay  such  amounts  over  to  the  applicable  Governmental 
Authority and provide documentation to GenIbet evidencing such payment.

10

|||

 
 
 
 
 
 
 
10.5.2Export/Import Taxes.  [***] shall be responsible for the taxes, duties, tariffs, consular fees, levies, penalties, 
and  other  charges  imposed  by  applicable  Governmental  Authorities  on  the  import  or  export  of  the  of  Products 
(“Export/Import Taxes”) to the extent such Party is responsible for such amounts in accordance with the Incoterms® 2010 
delivery terms set forth in Section 6.5.

10.5.3Other Taxes.  [***] shall be responsible for all goods, VAT, sales, use, consumption and other similar taxes, 
levies and charges (other than Retained Taxes and Export/Import Taxes) imposed by applicable Governmental Authorities in 
connection with the delivery of the Products to Seres or any invoice.  [***].  

1.1.1EU VAT Directive.  Cross-Border sales of Products may fall within Article 44 of the EU VAT Directive or the 
relevant  equivalent  national  provision,  so  that  GenIbet  is  not  required  to  charge  VAT.    In  such  case,  with  respect  to  each 
applicable jurisdiction, [***]. 

1.1.1Cooperation.  Each Party shall cooperate, as reasonably requested by the other, to minimize the amount of all 
amounts payable to Government Authorities under this Section 10.5, including by claiming any available exemption or any 
available refund, credit or other recovery, and by executing and filing any invoices, forms or certificates reasonably required, 
in each case, to the extent that doing so would not adversely affect such Party.

10.6Audits.  GenIbet shall maintain full and accurate financial records pertaining to amounts invoiced under this Agreement on a 
consistent basis and in accordance with GAAP for [***] after their creation or such longer period as may be required under Applicable Law. 
Such records shall include [***].  Upon Seres’ request, GenIbet will provide Seres or its independent auditor with access to [***].

10.7Foreign  Corrupt  Practices  Act.    The  Parties  confirm  that  any  compensation  payable  hereunder  does  not  constitute 
remuneration or other means to attempt to corruptly influence a Government Official (as such term is defined in the U.S. Foreign Corrupt
Practices Act of 1977 (the “FCPA”)) to act in his official capacity to assist either Seres or GenIbet in obtaining or retaining business.  In 
connection with each Party’s obligations under this Agreement, and to the extent the FCPA applies to either Party’s obligations under this 
Agreement, neither Seres nor GenIbet has made or offered, or hereafter will make or offer, directly or indirectly, any payment or inducement 
to a Government Official with the intent to corruptly influence a Government Official to act in his official capacity to assist either Seres or 
GenIbet in obtaining or retaining business.  In connection with this Agreement, neither Party will give to or accept from any other person 
anything  of  value  in  order  to  obtain  an  improper  business  advantage.    Any  breach  of  the  foregoing  provision  will  be  deemed  a  material 
breach of this Agreement that is not capable of relief and will entitle the nonbreaching Party to terminate this Agreement with immediate 
effect.

11.

CONFIDENTIALITY

11.1Confidentiality  Obligations.    Each  Party  agrees  that  such  Party  will  use  reasonable  efforts  to  keep  confidential  any 

Confidential Information of the other Party. The foregoing obligations will not apply to any information to the extent that: 

11.1.1Was  already  known  to  the  receiving  Party,  other  than  under  an  obligation  of  confidentiality,  at  the  time  of 

disclosure;

11

|||

 
 
 
 
 
 
 
11.1.2Was generally available to the public or was otherwise part of the public domain at the time of its disclosure to 

the receiving Party;

11.1.3Became generally available to the public or otherwise becomes part of the public domain after its disclosure 

and other than through any act or omission of the receiving Party in breach of this Agreement; or

11.1.4Was  subsequently  lawfully  disclosed  to  the  receiving  Party  by  a  third  party  other  than  in  contravention  of  a 

confidentiality obligation of such third party to the disclosing Party.    

Each  Party  may  disclose  the  other  Party’s  Confidential  Information  to  the  extent  such  disclosure  is  reasonably  necessary  for 
prosecuting  or  defending  litigation,  advising  investors  and  the  investment  community  of  the  results  of  activities  hereunder  (subject  to  the 
prior  written  consent  of  the  other  Party,  which  consent  will  not  be  unreasonably  withheld),  complying  with  applicable  governmental 
regulations,  granting  a  permitted  sublicense  of  its  rights  hereunder  or  otherwise  in  performing  its  obligations  or  exercising  its  rights 
hereunder.  If a Party is required to make any such disclosure of the other Party’s Confidential Information, it will give reasonable advance 
notice to that other Party of such disclosure requirement, will cooperate with the other Party in its efforts to secure confidential treatment of 
such Confidential Information prior to its disclosure, and, except to the extent inappropriate in the case of patent applications, will use all 
reasonable  efforts  to  secure  confidential  treatment  of  such  information  prior  to  its  disclosure  (whether  through  protective  orders  or 
confidentiality agreements or otherwise).

11.2Public Announcement; Agreement Terms.  Except to the extent required by Applicable Law, neither Party shall make any 
public announcements concerning this Agreement or the terms hereof without the prior written consent of the other Party.  The terms and 
conditions of this Agreement shall be Confidential Information of the Parties.

12.

REPRESENTATIONS, WARRANTIES, UNDERTAKINGS, AND COVENANTS

12.1By  Each  Party.    Each  Party  represents,  warrants,  undertakes  and  covenants  to  the  other  that:    (i)  it  is  duly  organized  and 
validly existing under the laws of the jurisdiction of its incorporation and has full corporate power and authority to enter into this Agreement; 
(ii) it has all necessary power and authority to execute and deliver this Agreement, to perform its obligations hereunder and to consummate 
the transactions contemplated hereby; (c) its execution and delivery of this Agreement have been duly and validly authorized by all necessary 
action,  and  no  other  proceedings  on  its  part  are  necessary  to  authorize  this  Agreement  or  to  consummate  the  transactions  contemplated 
hereby; and (iii) this Agreement has been duly authorized and validly executed and delivered by it and constitutes a legal, valid and binding 
obligation on it, enforceable against it in accordance with the terms of this Agreement.

12.2By GenIbet.  GenIbet represents, warrants, undertakes and covenants that: [***].

12.3Disclaimer of Warranties.  EXCEPT AS SPECIFICALLY SET FORTH IN THIS SECTION 12, NEITHER PARTY MAKES 
IMPLIED  WARRANTY  OF 
ANY  REPRESENTATION  OR  WARRANTY,  EXPRESS  OR 
MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE OR USE, NON-INFRINGEMENT AND ANY OTHER STATUTORY 
WARRANTY.   

INCLUDING  ANY 

IMPLIED, 

12

|||

 
 
 
 
 
 
 
13.

INDEMNIFICATION 

13.1Indemnification by Seres.  Seres shall indemnify, defend and hold GenIbet and its Affiliates, agents, employees, officers and 
directors (the “GenIbet Indemnitees”) harmless from and against any and all liability, damage, loss, cost or expense (including reasonable 
attorneys’ fees) arising out of third party claims or suits related to: (a) Seres’ performance of, or failure to perform, its obligations under this 
Agreement; (b) breach by Seres of any of its representations, warranties, covenants and undertakings under this Agreement; and (c) GenIbet’s 
use of the Seres Intellectual Property in the manner expressly permitted under this Agreement; provided, however, that Seres’ obligations 
pursuant  to  this  Section  13.1  will  not  apply  to  the  extent  such  claims  or  suits  result  from  the  acts  or  omissions  of  any  of  the  GenIbet 
Indemnitees or to the extent such claims or suits are the responsibility of GenIbet under Section 13.2.  

13.2Indemnification  by  GenIbet.    GenIbet  shall  indemnify,  defend  and  hold  Seres  and  its  Affiliates  and  business  partners,  and 
their respective agents, employees, officers and directors (the “Seres Indemnitees”) harmless from and against any and all liability, damage, 
loss, cost or expense (including reasonable attorneys’ fees) arising out of Third Party claims or suits related to: (a) GenIbet’s performance of, 
or failure to perform, its obligations under this Agreement; (b) breach by GenIbet of any of its representations, warranties, covenants and 
undertakings under this Agreement; and (c) [***].  

13.3Notification of Claim .  A Party seeking indemnification shall: (a) promptly notify (“Claim Notice”) the indemnifying Party 
as soon as it becomes aware of a claim or suit for which indemnification may be sought pursuant hereto (provided that the failure to give a 
Claim Notice promptly shall not prejudice the rights of an indemnified Party except to the extent that the failure to give such prompt notice 
materially adversely affects the ability of the indemnifying Party to defend the claim or suit); (b) cooperate with the indemnifying Party in the 
defense  of  such  claim  or  suit,  at  the  expense  of  the  indemnifying  Party;  and  (c)  if  the  indemnifying  Party  confirms  in  writing  to  the 
indemnified Party its intention to defend such claim or suit within [***] after receipt of the Claim Notice, permit the indemnifying Party to 
control the defense of such claim or suit, including without limitation the right to select defense counsel; provided that if the indemnifying 
Party fails to (i) provide such confirmation in writing within the [***] period; or (ii) diligently and reasonably defend such suit or claim at 
any  time,  its  right  to  defend  the  claim  or  suit  shall  terminate  immediately  upon  [***]  written  notice  to  the  indemnifying  Party  and  the 
indemnified Party may assume the defense of such claim or suit [***].  In no event, however, may the indemnifying Party [***].

14.

DISPUTE RESOLUTION 

14.1Any  dispute  arising  out  of  or  in  connection  with  this  Agreement,  including  any  question  regarding  its  existence,  validity  or 
termination, shall be referred to and finally resolved by arbitration under the [***], which Rules are deemed to be incorporated by reference 
into this clause.  

14.2The number of arbitrators shall be [***].  The seat, or legal place, of arbitration shall be [***].  The language to be used in the 

arbitral proceedings shall be English.

14.3The  Parties  further  consent  to  the  jurisdiction  of  any  state  court  located  within  a  district  that  encompasses  assets  of  a  Party 

against which a judgment has been rendered for the enforcement of such judgment or award against the assets of such Party.  

13

|||

 
 
 
 
 
 
 
15.

TERM AND TERMINATION  

15.1Term.  This Agreement will commence upon the Effective Date and shall continue in full force and effect for the period of 
[***] after the Effective Date, unless terminated earlier in accordance with this Agreement or extended in accordance with this Section 15.1 
(the “Term”).  Seres may extend the Term [***] on the then-current terms and conditions.  

15.2Termination for Convenience.  Subject to the early termination fees in Section 15.3 of this Agreement, Seres may terminate 

this Agreement [***].    

15.3Early Termination Fees. In the event that Seres terminates the Agreement under Section 15.2 prior to the third anniversary of 

the Effective Date has expired, the following early termination fees will apply:  

15.3.1[***];

15.3.2[***];

15.3.3[***].

15.4Termination for Cause.  

15.4.1Seres  may  terminate  this  Agreement  upon  a  date  set  forth  in  a  notice  of  termination  if  GenIbet  breaches  a 
material  obligation  under  this  Agreement  and  fails  to  cure  it  within  [***]  after  notice  of  termination  by  Seres.    Any  such 
notice shall describe, in detail, the breach of the material obligation.

15.4.2GenIbet may terminate this Agreement upon a date set forth in a notice of termination if Seres fails to make 
any  payment  in  accordance  with  Section  10.3  and  Exhibit  4  and  fails  to  cure  such  failure  within  [***]  after  notice  of 
termination.

15.5Termination for Insolvency.  To the extent permitted under Applicable Law, within [***] after receiving notice of any of the 
following events, GenIbet with respect to Seres, and Seres with respect to GenIbet, shall have the right to terminate this Agreement forthwith 
on written notice:  (a) dissolving or ceasing to do business; (b) making an assignment for the benefit of creditors; (c) being subject to the 
institution  of  insolvency,  receivership,  bankruptcy  or  other  proceedings  for  settlement  of  debts,  provided  such  proceedings  have  not  been 
vacated within [***] and are being actively contested by such other Party; or (d) effecting a reorganization of its business or affairs using any 
creditor protection legislation.

15.6Termination for Change of Control.  Seres may [***] if there is a Change of Control of GenIbet.

15.7Effect of Expiration or Termination.

1.1.1In  the  event  of  termination  or  expiration  of  this  Agreement,  the  Parties  will  endeavor  to  transition  the 
Manufacturing services and technology transfer in such a manner as to not cause unreasonable inconvenience to either Party.  
The Parties will reasonably cooperate during such period to continue any such ongoing services and GenIbet shall perform 
such 

14

|||

 
 
 
 
 
 
 
functions reasonably necessary or required in connection with the orderly wind-down of any active project as required by the 
terms of this Agreement and Applicable Law.  

1.1.1Promptly  upon  a  termination  of  this  Agreement  or  at  the  request  of  the  disclosing  Party,  the  receiving  Party 
shall return to the disclosing Party all Confidential Information of the disclosing Party in its possession, except for one copy 
that may be retained solely for archive purposes in a confidential legal file.  Furthermore, GenIbet shall promptly return all 
Seres-supplied  Materials,  Seres-supplied  or  paid-for  equipment  (including  the  Specialized  Equipment),  records,  Product, 
retained samples, reference standards, data, reports and other property, information and/or know-how in recorded form that 
was provided by Seres, or generated in the performance of the services under this Agreement, that are owned by or licensed to 
Seres, excepting that required to be retained by Applicable Law, litigation holds or for regulatory compliance.

1.1.2In  the  event  of  termination  by  GenIbet  pursuant  to  Section  15.4  (Termination  for  Cause),  Seres  shall  pay 
GenIbet for Manufacturing and other services completed up to the effective date of such termination within [***] of Seres' 
receipt of all results, reports, data, samples, and other deliverables to be provided pursuant to this Agreement.  In the event the 
funds received by GenIbet prior to such termination exceed costs incurred to the date of termination, GenIbet shall refund the 
difference to Seres within [***] after the effective date of termination. 

1.1.3Upon any termination of this Agreement other than for GenIbet’s material breach, Seres: (i) shall purchase from 
GenIbet  any  existing  inventories  of  Product  conforming  to  the  Master  Batch  Record  and  Manufactured  in  accordance  with 
cGMP and the Master Batch Record, at the then-current per-Batch charge for the Manufacture of such Product under Section 
3 of Exhibit 4; and (ii) may either: (a) purchase any Product in process held by GenIbet as of the date of the termination, at a 
price to be mutually agreed (it being understood that such price shall reflect, on a pro rata basis, work performed and non-
cancelable, out-of-pocket expenses actually incurred by GenIbet with respect to the Manufacture of such in-process Product); 
or (b) reimburse GenIbet for all work performed and non-cancelable costs, and out-of-pocket expenses incurred by GenIbet 
and direct GenIbet to dispose of such material at [***] cost.

1.1.4Upon a termination of this Agreement under Section 15.6, GenIbet (or its successor) shall:  (i) continue to fill 
orders  for  Products  submitted  during  the  Run-Down  Period;  and  (ii)  fill  a  final  order  (the  “Last  Time  Buy”)  for  Products 
notwithstanding  the  then-current  forecast.    GenIbet  or  its  successor  will  maintain  the  ability  to  produce  up  to  24  Drug 
Substance and 24 Drug Product lots for a Last Time Buy during the Run-Down Period. The “Run-Down Period” means the 
12 month period commencing on the effective date of termination.

1.2 Survival.  The following Sections of this Agreement shall survive its termination for any reason:  2.1.4, 2.3, 6.6, 7, 9, 10, 11, 12, 

13, 14, 15, 16, 17.3, 17.5, 17.6, 17.7, 17.8, 17.9, 17.10, 17.11, and 17.12.  

2.

INSURANCE

15.8GenIbet shall provide the following insurance coverage in the amounts specified:  

2.1.1[***].  

15

|||

 
 
 
 
 
 
 
2.1.2[***].  

2.1.3[***].

15.9The foregoing insurance covers shall be primary and non-contributing with respect to any other insurance or self-insurance that 
may  be  maintained  by  Seres  and  its  Affiliates.    [***].    GenIbet  shall  cause  its  insurers  to  issue  a  letter  from  the  applicable  insurer  that 
evidences that the covers and policy endorsements required under this Agreement are maintained in force.  The insurers selected by GenIbet 
shall have an [***] rating of [***] or better.

15.10In  the  event  that  any  of  the  required  policies  of  insurance  are  written  on  a  claims  made  basis,  then  such  policies  shall  be 
maintained during the entire Term and for a period of not less than [***] following the termination or expiration of the Term.  During the 
Term and such [***] period, GenIbet shall use Commercially Reasonable Efforts not to permit any insurance set forth in Section 16.1 to be 
reduced, expired or canceled without the prior written consent of Seres..  

3.

MISCELLANEOUS

3.1 Independent  Contractors.    This  Agreement  does  not  create  a  joint  venture,  partnership,  employment  relationship  or  other 
agency relationship between the Parties or their Affiliates.  Neither Party shall be obligated with respect to any transaction and no obligation 
or rights or liabilities of any kind whatsoever are created (or shall be deemed to be created) as a result of this Agreement, or any other written 
or oral statement or any further actions by the Parties, except in the case of this Agreement for the provisions expressly contained herein.    

3.2 Assignment.    Except  to  the  extent  and  in  the  manner  provided  in  this  Section  17.2,  the  Parties  agree  that  their  rights  and 
obligations under this Agreement may not be transferred or assigned to a third party without the prior written consent of the other Parties, 
which consent may be withheld in each such other Party’s sole discretion.  Any assignment not in conformance with this Section 17.2 shall 
be null, void and of no legal effect.  Notwithstanding the foregoing:

3.2.1a Party may transfer or assign its rights and obligations under this Agreement, without consent, to a successor to 
all  or  substantially  all  of  its  business  or  assets  relating  to  this  Agreement  whether  by  sale,  merger,  operation  of  law  or 
otherwise; 

3.2.2Seres may transfer or assign its rights and obligations under this Agreement without consent to an Affiliate; and

3.2.3GenIbet may transfer or assign its rights and obligations under this Agreement without consent to an Affiliate 

that is at least as creditworthy as GenIbet.

3.3 Further Actions.  Each Party agrees to execute, acknowledge and deliver such further instruments and to do all such other acts 

as may be necessary or appropriate in order to carry out the express provisions of this Agreement.

3.4 Force Majeure.  Neither Party shall be liable to the other Party for failure or delay in the performance of any of its obligations 
under this Agreement for the time and to the extent such failure or delay is caused by earthquake, riot, civil commotion, war, terrorist acts, 
flood, the other Party’s non-performance, or other event that is both beyond the reasonable control of the respective Party and could not be 
avoided through 

16

|||

 
 
 
 
 
 
 
reasonable precautions.  The Party affected by such force majeure event will provide the other Party with full particulars thereof as soon as it 
becomes aware of the same (including its best estimate of the likely extent and duration of the interference with its activities), and will use 
Commercially  Reasonable  Efforts  to  overcome  the  difficulties  created  thereby  and  to  resume  performance  of  its  obligations  as  soon  as 
practicable.  If there is a force majeure event, the Party affected by the force majeure event is excused from any default or delay for as long as 
and to the extent that:  (i) such circumstances prevail; (ii) the affected Party is not at fault in causing the force majeure event and could not 
have  avoided  the  default  or  delay  through  the  use  of  reasonable  precautions;  (iii)  the  affected  Party  continues  to  use  its  Commercially 
Reasonable Efforts to recommence performance.  If the performance by GenIbet of any obligation under this Agreement is delayed owing to 
a force majeure for any continuous period of more than [***], Seres shall have the right to either (i) [***]; or (ii) [***].  

3.5 Entire Agreement of the Parties; Amendments; Waiver.  This Agreement constitutes and contains the entire understanding 
and  agreement  of  the  Parties  respecting  the  subject  matter  hereof  and  cancels  and  supersedes  any  and  all  prior  and  contemporaneous 
negotiations, correspondence, understandings and agreements between the Parties, whether oral or written, regarding such subject matter.  No 
waiver, modification or amendment of this Agreement will be valid or effective unless made in writing and signed by each of the Parties.  No 
waiver, modification or amendment of any other provision of this Agreement will be valid or effective unless made in writing and signed by 
both Parties.  A waiver by either Party of any of the terms and conditions of this Agreement in any instance will not be deemed or construed 
to be a waiver of such term or condition for the future, or of any subsequent breach hereof.

3.6 Captions.    The  captions  to  this  Agreement  are  for  convenience  only,  and  are  to  be  of  no  force  or  effect  in  construing  or 

interpreting any of the provisions of this Agreement.

3.7 Governing Law.  This Agreement shall be governed by, and construed and interpreted, in accordance with the internal laws of 
the [***] without giving effect to any choice of law rule that would cause the application of the laws of any jurisdiction.  It is hereby agreed 
that the United Nations’ Convention on Contracts for the International Sale of goods shall have no application to this Agreement and it is 
hereby specifically excluded.

3.8 Notices  and  Deliveries.    Any  notice,  request,  delivery,  approval  or  consent  required  or  permitted  to  be  given  under  this 
Agreement  will  be  in  writing  and  will  be  deemed  to  have  been  sufficiently  given  if  delivered  in  person,  transmitted  by  facsimile  (receipt 
verified)  or  by  express  courier  service  (signature  required)  or  [***]  after  it  was  sent  by  registered  letter,  return  receipt  requested  (or  its 
equivalent), provided  that  no  postal  strike  or  other  disruption  is  then  in  effect  or  comes  into  effect  within  [***]  after  such  mailing,  to  the 
Party to which it is directed at its address or facsimile number shown below or such other address or facsimile number as such Party will 
have last given by notice to the other Parties.

If to Seres, addressed to:

Seres Therapeutics, Inc.
215 First St., Suite 100
Cambridge, MA 02142, USA
Attention:  [***]
Fax:+16179450268

17

|||

 
 
 
 
 
 
 
If to GenIbet, addressed to:

GenIbet Biopharmaceuticals 
Estação Agronómica Nacional 
Avenida da Rebública, 2780-157 Oeiras,Portugal
Attention:  [***]
Fax:+351214469480

3.9 No Consequential Damages.  

3.9.1SUBJECT  TO  SECTION  17.9.2,  IN  NO  EVENT  WILL  ANY  PARTY  OR  ANY  OF  ITS  RESPECTIVE 
AFFILIATES BE LIABLE TO THE ANY OTHER PARTY OR ANY OF ITS AFFILIATES FOR: (I) SPECIAL, INDIRECT, 
CONSEQUENTIAL  OR  PUNITIVE  DAMAGES,  WHETHER  IN  CONTRACT,  WARRANTY,  TORT,  NEGLIGENCE, 
STRICT LIABILITY OR OTHERWISE, INCLUDING BUT NOT LIMITED TO, LOSS OF PROFITS OR REVENUE; OR 
(II) DIRECT DAMAGES IN EXCESS OF THE AMOUNTS PAID OR PAYABLE UNDER THIS AGREEMENT. 

15.10.1Section 17.9.1 shall not apply to a Party’s obligations under [***].  

3.10Cumulative Remedies.    All  rights,  remedies,  undertakings,  obligations  and  agreements  contained  in  this  Agreement  will  be 

cumulative and none of them will be in limitation of any other remedy, right, undertaking, obligation or agreement of either Party.

3.11Severability.  When possible, each provision of this Agreement will be interpreted in such manner as to be effective and valid 
under Applicable Law, but if any provision of this Agreement is held to be prohibited by or invalid under Applicable Law, such provision 
will be ineffective only to the extent of such prohibition or invalidity, without invalidating the remainder of this Agreement.  The Parties will 
make a good faith effort to replace the invalid or unenforceable provision with a valid one so long as the essential benefits of this Agreement 
remain enforceable and obtainable.

3.12Counterparts.  This Agreement may be executed simultaneously in any number of counterparts, any one of which need not 

contain the signature of more than one Party but all such counterparts taken together will constitute one and the same agreement.

[Signature page follows]

18

|||

 
 
 
 
 
 
 
 
IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed by their respective duly authorized officers as of the 

Effective Date, each copy of which will for all purposes be deemed to be an original.

SERES THERAPEUTICS, INC. 

By:  /s/ Roger Pomerantz 

Name:  Roger Pomerantz, M.D.

Title: 

President and Chief Executive Officer

GENIBET BIOPHARMACEUTICALS

By: /s/ [***] 

Name: [***] 

Title: [***] 

By: /s/ [***] 

Name: [***] 

Title: [***] 

 
 
 
 
 
 
 
 
 
 
 
Exhibit 1

Definitions

As used in the Agreement, the following terms are defined as indicated:

“Active Pharmaceutical Ingredient” or “API” means the active pharmaceutical or biological ingredient as further set forth in the 
applicable Product Manufacturing Plan.

“Affiliate” means with respect to either Party, any business entity controlling, controlled by, or under common control with such 
Party.  For the purpose of this definition only, “control” means (a) the possession, directly or indirectly, of the power to direct the 
management or policies of a business entity, whether through the ownership of voting securities, by contract or otherwise, or (b) the 
ownership,  directly  or  indirectly,  of  at  least  fifty  percent  (50%)  of  the  voting  securities  or  other  ownership  interest  of  a  business 
entity; provided that, if local law requires a minimum percentage of local ownership, control will be established by direct or indirect 
beneficial  ownership  of  one  hundred  per  cent  (100%)  of  the  maximum  ownership  percentage  that  may,  under  such  local  law,  be 
owned by foreign interests.  

“Applicable Law” shall mean all international, national, federal, state, provincial and local laws, statutes, codes, guidelines, rules, 
regulations,  ordinances,  orders,  decrees  or  other  pronouncements  of  any  governmental,  administrative  or  judicial  authority  that 
apply to either of the Parties’ respective obligations hereunder, including cGMP. 

“Batch” shall mean a specific quantity of product that (a) is intended to have uniform character and quality within specified limits, 
and (b) is Manufactured according to a single manufacturing order during the same cycle of manufacture as further specified in the 
applicable Product Manufacturing Plan. 

“Certificate  of  Compliance”  means  a  document  signed  by  the  designated  quality  manager  of  GenIbet  in  connection  with  the 
Manufacture of a Batch of Product that evidences such Batch’s compliance with cGMPs and Master Batch Record. 

“Change of Control” means the occurrence of any one of the following:  (a) any person (as the term is used in Sections 13(d) and 
14(d) of the Securities Exchange Act of 1934, as amended (the Exchange Act)) is or becomes the beneficial owner (as defined in 
Rule 13d-3 under the Exchange Act), directly or indirectly, of voting securities of GenIbet representing more than 50% of GenIbet’s 
outstanding voting securities or rights to acquire such securities; (b) any sale, lease, exchange or other transfer (in one transaction or 
a series of transactions) of the Facility or all or substantially all of the assets of GenIbet; or (c) a plan of liquidation of the Company 
or an agreement for the sale or liquidation of the Company is approved and completed.

“Commercially Reasonable Efforts” mean taking such steps and performing in such a manner as a well-managed company would 
undertake  where  such  company  was  acting  in  a  determined,  prudent,  and  reasonable  manner  to  achieve  the  particular  result 
provided always that such steps are within the reasonable control of the Party required to exert such efforts.

“Confidential Information” means any and all non-public and proprietary information that is specifically designated as such and 
that is disclosed by any Party to any other Party in written or other 

|||

 
 
 
 
 
 
 
 
 
 
 
similar form in connection with this Agreement; provided, however, that in the case of such information that is disclosed orally, the 
disclosing party shall deliver the required designation in writing to the receiving Party within 30 days after such disclosure.  

“Consumables” shall mean the consumable products and packaging supplies and components, including, without limitation, all of 
the  raw  materials  and  packaging  supplied  required  by  GenIbet  to  Manufacture  a  Product  as  set  forth  in  the  applicable  Product 
Manufacturing Plan.

“Control” means, with respect to an item or an intellectual property right, possession of the ability, whether arising by ownership 
or license, to grant a license or sublicense as provided for in this Agreement under such item or right without violating the terms of 
any written agreement with any Third Party.  

“Current  Good  Manufacturing  Practices”  or  “cGMP”  shall  mean  the  following  to  the  extent  having  jurisdiction  over  the 
Manufacture of a Product and/or the Facility and Seres Dedicated Area:  (a) the good manufacturing practices required by the FDA 
and  set  forth  in  the  FD&C  Act  or  FDA  regulations  (including  without  limitation  21  CFR  210  and  211);  (b)  the  Commission 
Directive 2003/94/EC, laying down the principles and guidelines of good manufacturing practice in respect of medicinal products 
for human use and investigational medicinal products for human use, and any amendment thereto; (c) the Commission Directive 
2005/28/EC laying down principles and detailed guidelines for good clinical practice as regards investigational medicinal products 
for  human  use,  as  well  as  the  requirements  for  authorisation  of  the  manufacturing  or  importation  of  such  products,  and  any 
amendment  thereto;  (d)  the  Directive  2001/83/EC  of  the  European  Parliament  and  of  the  Council  of  6  November  2001,  on  the 
Community  code  relating  to  medicinal  products  for  human  use,  and  any  amendment  thereto;  (e)  the  Guidelines  on  Good 
Manufacturing  Practice  for  Medicinal  Products  for  Human  and  Veterinary  Use,  approved  by  the  European  Commission  and 
currently  provided  for  at  Eudralex  -  Volume  4  and  any  amendment  thereto;  (f)  any  local  laws,  statutes,  codes,  guidelines,  rules, 
regulations,  ordinances,  orders,  decrees  or  other  pronouncements  of  any  governmental,  administrative  authority  enacting  and/or 
implementing and/or regulating the provisions of (b) to (e), and (f) the PICS guidelines to good manufacturing practices in effect at 
any  time  during  the  Term  of  this  Agreement.    For  the  avoidance  of  doubt,  when  reference  is  made  herein  to  “any  amendment 
thereto” it shall include acts which supersede and replace the ones expressly provided for.

“Drug Product” shall mean the Drug Substance in its finished dosage form that is produced in accordance with the Master Batch 
Record.

“Drug Substance” shall mean the substance that is produced in accordance with the Master Batch Record and intended to be used 
in the manufacture of a drug product.

“FDA” shall mean the United States Food and Drug Administration or any successor entity thereto.

“FD&C Act” shall mean the United States Federal Food, Drug and Cosmetic Act, as may be amended from time to time.

“Government Authority TC "Government Authority" \f C \l “5” ” means any supranational, national, regional, state or local 
government, court, governmental agency, authority, board, bureau, instrumentality, or regulatory body. 

|||

 
 
 
 
 
 
 
 
 
“Intellectual Property” shall mean ideas, concepts, discoveries, inventions, developments, know-how, trade secrets, techniques, 
methodologies, modifications, innovations, improvements, writings, documentation, data and rights (whether or not protectable 
under state, federal or foreign patent, trademark, copyright or similar laws) or the like, whether or not written or otherwise fixed in 
any form or medium, regardless of the media on which contained and whether or not patentable or copyrightable.

“Inventions” shall mean any inventions, discoveries, innovations, methods, improvements, processes, techniques or other valuable 
developments, whether patentable or copyrightable or not, relating to Product, the API or their manufacture, arising out of the 
performance of services under this Agreement by GenIbet and/or any use of either Seres Intellectual Property and/or the API.  For 
the avoidance of doubt, Inventions include Process Inventions, as defined below.

“Licensed Know-How TC "Government Authority" \f C \l “5” ” shall mean any and all technology, information, expertise, 
know-how, and/or trade secrets Controlled by GenIbet that is necessary or useful for the manufacture of the Product and/or the 
manufacture, use, sale, offer for sale, and importation of the Products. 

“Manufacture,” “Manufacturing,” and “Manufactured” shall mean all operations of GenIbet in the scheduling, production, 
manufacturing, processing, packaging, labeling, testing, storage, quality control testing (including in-process, release, and stability 
testing when applicable) and release of Product.

“Master Batch Record” or “MBR” shall mean, with respect to each Product to be Manufactured hereunder, a formal set of 
instructions given by Seres for the Manufacture of each such Product.  The MBR shall be developed and maintained in GenIbet’s 
standard format by GenIbet, as per Seres’ instructions and using master formulation and technical support.  

“Materials” as used in this Agreement shall collectively mean all materials required for Manufacture of Product, including the API,
Consumables, and Raw Materials. 

“Process Inventions” shall mean any Inventions that are new manufacturing technologies, methods, processes or techniques, or are 
improvements to existing manufacturing technologies, methods, processes or techniques, and that are generally applicable to 
pharmaceutical products.  For purposes of clarity, Process Inventions shall not include such Inventions that (i) are only applicable to 
Product, Seres Technology, the intellectual  property of a collaborator and/or the API and/or (ii) require the use of Product, Seres 
Technology, the intellectual property of a collaborator and/or the API.

“Product Manufacturing Plan” shall mean an addendum to this Agreement for each Product Manufactured hereunder, which may 
include, without limitation, the Product, Product Specifications, Materials, Materials Specifications, Regulatory Authorities, the 
countries where such Product will be used in clinical trials, and pricing for such Product Manufactured under this Agreement. 

“Purchase Order” shall mean written orders from Seres to GenIbet which shall specify (a) the quantity of Product ordered, (b) the 
minimum number of employees and their status (e.g., full-time dedicated or part-time dedicated) to be engaged, (c) shipping 
instructions (e.g. choice of container, temperature requirements), (d) requested delivery dates, and (e) delivery destinations.

|||

 
 
 
 
 
 
 
 
“Quality Agreement” shall mean individually, either the Clinical Quality Agreement or Commercial Quality Agreement and 
“Quality Agreements” shall mean the Clinical Quality Agreement and Commercial Quality Agreement collectively, both of which 
are addenda to this Agreement under which the Parties allocate the pharmaceutical responsibilities, as further set forth in Section 
8.2.

“Raw Materials” shall mean all excipients, inactive ingredients and other substances used by GenIbet in the Manufacture of a 
Product, with the exception of API and Consumables, as specified in the applicable Product Manufacturing Plan.

 “Regulatory Authority” shall mean those agencies or authorities responsible for regulation of the Product in the country where 
the Product is Manufactured and/or used in clinical trials.  

“Site Master File” shall mean a document prepared by GenIbet containing specific and factual GMP information about the 
production and/or control of pharmaceutical manufacturing operations carried out at the Facility and any closely integrated 
operations at adjacent and nearby buildings.

“SOP” means GenIbet’s standard operating procedures applicable to the Manufacture of the Product. 

|||

 
 
 
 
 
 
 
 
 
[***] 

Exhibit 2

Seres Dedicated Area Project Plan 

 
 
 
 
 
 
 
 
 
 
 
[***]

Attachment 2-1

Dedicated Area

 
 
 
 
 
 
 
 
 
Attachment 3

Product Manufacturing Plan for SER-109

[***]

|||

 
 
 
 
 
 
 
 
 
 
 
Exhibit 4

Charges

[***]

|||

 
 
 
 
 
 
 
 
 
 
 
 
200 Sidney Street
Cambridge, MA 02139
Tel: 617-945-9626
www.serestherapeutics.com

September 14, 2020

GenIbet Biopharmaceucals SA 
Estação Acronómica Nacional
Avenida da República  ACKNOWLEDGEMENT REQUESTED
2780-157 Oeiras, PORTUGAL

Via Email: [***] 

Aenon: [***]

Re: Supply Agreement effecve September 15, 2015, as subsequently amended and extended (the "Agreement") by and between 
Seres Therapeucs, Inc. ("Seres") and Genlbet BioPharmaceucals SA ("Genlbet").

Dear [***]:

Pursuant to Secon 15.1 of the Agreement, this leer serves as noce that Seres will extend the Term of the Agreement for an addional 
[***] on the now-current terms and condions.

Please confirm receipt of this leer via email to [***]

Regards,

 /s/John G. Aunins
John Auniņš, Ph.D.
Chief Technical Officer and Execuve Vice President, CMC

|||

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
200 Sidney Street
Cambridge, MA 02139
Tel: 617-945-9626
www.serestherapeutics.com

September 07, 2021

GenIbet Biopharmaceucals SA 
Estação Acronómica Nacional 
Avenida da República
2780-157 Oeiras, PORTUGAL
Aenon: [***]

Via Email: [***]

Re:  Supply  Agreement  effecve  September  15,  2015,  as  subsequently  amended  and  extended  (the  "Agreement")  by  and 

between Seres Therapeucs, Inc. ("Seres") and Genlbet BioPharmaceucals SA ("Genlbet").

Dear [***]:

Pursuant to Secon 15.1 of the Agreement, this leer serves as noce that Seres will extend the

Term of
the Agreement through [***], on the now-current terms and condions.

Please confirm receipt of this leer by providing your e-signature below.

Best Regards,

/s/ David S. Ege
David S. Ege
EVP & Chief Technical Officer

Accepted and Agreed:

/s/[***]
[***]

|||

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
200 Sidney Street
Cambridge, MA 02139
Tel: 617-945-9626
www.serestherapeutics.com

December 6, 2021

GenIbet Biopharmaceucals SA 
Estação Acronómica Nacional 
Avenida da República
2780-157 Oeiras, PORTUGAL
Aenon: [***]

Via Email: [***]

Re:  Supply  Agreement  effecve  September  15,  2015,  as  subsequently  amended  and  extended  (the  "Agreement")  by  and 

between Seres Therapeucs, Inc. ("Seres") and Genlbet BioPharmaceucals SA ("Genlbet").

Dear [***]:

Pursuant  to  Secon  15.1  of  the  Agreement,  this  leer  serves  as  noce  that  Seres  will  extend  the  Term  of  the  Agreement 

through [***], on the now-current terms and condions.

Please confirm receipt of this leer by providing your e-signature below.

Best Regards,

/s/David S. Ege
David S. Ege
EVP & Chief Technical Officer

Accepted and Agreed:

/s/[***]
[***]
12/9/2021

|||

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
200 Sidney Street
Cambridge, MA 02139
Tel: 617-945-9626
www.serestherapeutics.com

March 22, 2022

Sent via email: [***]

GenIbet Biopharmaceucals SA 
Estação Acronómica Nacional 
Avenida da República
2780-157 Oeiras, PORTUGAL
Aenon: [***]

Re:  Supply  Agreement  effecve  September  15,  2015,  as  subsequently  amended  and  extended  (the  "Agreement")  by  and 

between Seres Therapeucs, Inc. ("Seres") and Genlbet BioPharmaceucals SA ("Genlbet").

Dear [***]:

Pursuant  to  Secon  15.1  of  the  Agreement,  this  leer  serves  as  noce  that  Seres  will  extend  the  Term  of  the  Agreement 

through June 30, 2023, on the now-current terms and condions.

Best Regards,

/s/David S. Ege
David S. Ege
EVP & Chief Technical Officer

|||

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
200 Sidney Street
Cambridge, MA 02139
Tel: 617-945-9626
www.serestherapeutics.com

GenIbet Biopharmaceucals SA 
Estação Acronómica Nacional Avenida da República
2780-157 Oeiras, PORTUGAL
Aenon: Raquel Fortunato

Via Email: raquel.fortunato@genibet.eu and Federal Express

March 6, 2023

Re:  Supply  Agreement  effecve  September  15,  2015,  as  subsequently  amended  and  extended  (the  "Agreement")  by  and 

between Seres Therapeucs, Inc. ("Seres") and Genlbet BioPharmaceucals SA ("Genlbet").

Dear [***]:

Pursuant  to  Secon  15.1  of  the  Agreement,  this  leer  serves  as  noce  that  Seres  will  extend  the  Term  of  the  Agreement 

through June 30, 2024, on the now-current terms and condions.

Best Regards,

/s/David S. Ege
David S. Ege
EVP & Chief Technical Officer

|||

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-273794) and S-8 (No. 333-205253, 
333-210171, 333-223514, 333-230092, 333-236824, 333-253776, 333-263134, and 333-270319) of Seres Therapeutics, Inc. of our report 
dated March 5, 2024 relating to the financial statements, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP
Boston, Massachusetts
March 5, 2024

1

 
 
Exhibit 31.1

I, Eric D. Shaff, certify that:

1. I have reviewed this Annual Report on Form 10-K of Seres Therapeutics, Inc.;

CERTIFICATIONS

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the 

statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the 

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in 

Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for 
the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our 
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others 
within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external 
purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the 

effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most 

recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to 
materially affect, the registrant’s internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to 

the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are 

reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal 

control over financial reporting.

Date: March 5, 2024

By: 

/s/ Eric D. Shaff
Eric D. Shaff
President and Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
Exhibit 31.2

I, David Arkowitz, certify that:

1. I have reviewed this Annual Report on Form 10-K of Seres Therapeutics, Inc.;

CERTIFICATIONS

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the 

statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the 

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in 

Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for 
the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our 
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others 
within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external 
purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the 

effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most 

recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to 
materially affect, the registrant’s internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to 

the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are 

reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal 

control over financial reporting.

Date: March 5, 2024

By: 

/s/ David Arkowitz
David Arkowitz
Executive Vice President, Chief Financial Officer and Head of 
Business Development
(Principal Financial and Accounting Officer)

 
 
 
 
 
 
 
 
 
Exhibit 32.1

CERTIFICATION PURSUANT TO 
18 U.S.C. SECTION 1350, 
AS ADOPTED PURSUANT TO 
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

I, Eric D. Shaff, President and Chief Executive Officer of Seres Therapeutics, Inc. (the “Company”), hereby certify, pursuant to 18 U.S.C. §1350, as 
adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)

(2)

The Annual Report on Form 10-K of the Company for the period ended December 31, 2023 (the “Report”) fully complies with the 
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the 
Company.

March 5, 2024

/s/ Eric D. Shaff
Eric D. Shaff

President and Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
Exhibit 32.2

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, David Arkowitz, Executive Vice President, Chief Financial Officer and Head of Business Development of Seres Therapeutics, Inc. (the “Company”), 
hereby certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)

(2)

The Annual Report on Form 10-K of the Company for the period ended December 31, 2023 (the “Report”) fully complies with the 
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the 
Company.

March 5, 2024

/s/ David Arkowitz
David Arkowitz

Executive Vice President, Chief Financial Officer and Head of Business 
Development
(Principal Financial and Accounting Officer)

 
 
 
 
 
 
Exhibit 97.1

SERES THERAPEUTICS, INC.

POLICY FOR RECOVERY OF ERRONEOUSLY AWARDED COMPENSATION

Seres Therapeutics, Inc. (the “Company”) has adopted this Policy for Recovery of Erroneously Awarded Compensation 
(the “Policy”), effective as of October 2, 2023 (the “Effective Date”).  Capitalized terms used in this Policy but not otherwise 
defined herein are defined in Section 11. 

1.

Persons Subject to Policy

This  Policy  shall  apply  to  current  and  former  Officers  of  the  Company.  Each  Officer  shall  be  required  to  sign  an 
acknowledgment pursuant to which such Officer will agree to be bound by the terms of, and comply with, this Policy; however, 
any Officer’s failure to sign any such acknowledgment shall not negate the application of this Policy to the Officer.

2.  Compensation Subject to Policy

This Policy shall apply to Incentive-Based Compensation received on or after the Effective Date. For purposes of this 
Policy, the date on which Incentive-Based Compensation is “received” shall be determined under the Applicable Rules, which 
generally  provide  that  Incentive-Based  Compensation  is  “received”  in  the  Company’s  fiscal  period  during  which  the  relevant 
Financial Reporting Measure is attained or satisfied, without regard to whether the grant, vesting or payment of the Incentive-
Based Compensation occurs after the end of that period.

3.  Recovery of Compensation

In the event that the Company is required to prepare a Restatement, the Company shall recover, reasonably promptly, the 
portion of any Incentive-Based Compensation that is Erroneously Awarded Compensation, unless the Committee has determined 
that  recovery  would  be  Impracticable.  Recovery  shall  be  required  in  accordance  with  the  preceding  sentence  regardless  of 
whether the applicable Officer engaged in misconduct or otherwise caused or contributed to the requirement for the Restatement 
and  regardless  of  whether  or  when  restated  financial  statements  are  filed  by  the  Company.    For  clarity,  the  recovery  of 
Erroneously  Awarded  Compensation  under  this  Policy  will  not  give  rise  to  any  person’s  right  to  voluntarily  terminate 
employment  for  “good  reason,”  or  due  to  a  “constructive  termination”  (or  any  similar  term  of  like  effect)  under  any  plan, 
program or policy of or agreement with the Company or any of its affiliates.

4.  Manner of Recovery; Limitation on Duplicative Recovery

The  Committee  shall,  in  its  sole  discretion,  determine  the  manner  of  recovery  of  any  Erroneously  Awarded 
Compensation, which may include, without limitation, reduction or cancellation by the Company or an affiliate of the Company 
of Incentive-Based Compensation or Erroneously Awarded Compensation, reimbursement or repayment by any person subject to 
this Policy of the Erroneously Awarded Compensation, and, to the extent permitted by law, an offset of the Erroneously Awarded 
Compensation against other compensation payable by the Company 

or  an  affiliate  of  the  Company  to  such  person.  Notwithstanding  the  foregoing,  unless  otherwise  prohibited  by  the  Applicable 
Rules, to the extent this Policy provides for recovery of Erroneously Awarded Compensation already recovered by the Company 
pursuant  to  Section  304  of  the  Sarbanes-Oxley  Act  of  2002  or  Other  Recovery  Arrangements,  the  amount  of  Erroneously 
Awarded Compensation already recovered by the Company from the recipient of such Erroneously Awarded Compensation may 
be  credited  to  the  amount  of  Erroneously  Awarded  Compensation  required  to  be  recovered  pursuant  to  this  Policy  from  such 
person.

5.  Administration 

This  Policy  shall  be  administered,  interpreted  and  construed  by  the  Committee,  which  is  authorized  to  make  all 
determinations necessary, appropriate or advisable for such purpose. The Board of Directors of the Company (the “Board”) may 
re-vest in itself the authority to administer, interpret and construe this Policy in accordance with applicable law, and in such event 
references  herein  to  the  “Committee”  shall  be  deemed  to  be  references  to  the  Board.    Subject  to  any  permitted  review  by  the 
applicable national securities exchange or association pursuant to the Applicable Rules, all determinations and decisions made by 
the  Committee  pursuant  to  the  provisions  of  this  Policy  shall  be  final,  conclusive  and  binding  on  all  persons,  including  the 
Company and its affiliates, equityholders and employees. The Committee may delegate administrative duties with respect to this 
Policy to one or more directors or employees of the Company, as permitted under applicable law, including any Applicable Rules. 

6. 

Interpretation

This Policy will be interpreted and applied in a manner that is consistent with the requirements of the Applicable Rules, 
and  to  the  extent  this  Policy  is  inconsistent  with  such  Applicable  Rules,  it  shall  be  deemed  amended  to  the  minimum  extent 
necessary to ensure compliance therewith. 

7.  No Indemnification; No Liability

The  Company  shall  not  indemnify  or  insure  any  person  against  the  loss  of  any  Erroneously  Awarded  Compensation 
pursuant to this Policy, nor shall the Company directly or indirectly pay or reimburse any person for any premiums for third-party 
insurance policies that such person may elect to purchase to fund such person’s potential obligations under this Policy.  None of
the Company, an affiliate of the Company or any member of the Committee or the Board shall have any liability to any person as
a result of actions taken under this Policy.

8.  Application; Enforceability

Except  as  otherwise  determined  by  the  Committee  or  the  Board,  the  adoption  of  this  Policy  does  not  limit,  and  is 
intended to apply in addition to, any other clawback, recoupment, forfeiture or similar policies or provisions of the Company or 
its  affiliates,  including  any  such  policies  or  provisions  of  such  effect  contained  in  any  employment  agreement,  bonus  plan, 
incentive plan, equity-based plan or award agreement thereunder or similar plan, program or agreement of the Company or an 
affiliate or required under applicable law (the “Other Recovery Arrangements”). The remedy specified in this Policy shall not be 
exclusive and shall be in addition to every other 

right or remedy at law or in equity that may be available to the Company or an affiliate of the Company.

9.  Severability

The provisions in this Policy are intended to be applied to the fullest extent of the law; provided, however, to the extent 
that any provision of this Policy is found to be unenforceable or invalid under any applicable law, such provision will be applied 
to the maximum extent permitted, and shall automatically be deemed amended in a manner consistent with its objectives to the 
extent necessary to conform to any limitations required under applicable law. 

10.  Amendment and Termination

The Board or the Committee may amend, modify or terminate this Policy in whole or in part at any time and from time 
to time in its sole discretion. This Policy will terminate automatically when the Company does not have a class of securities listed 
on a national securities exchange or association.

11.  Definitions

“Applicable Rules” means Section 10D of the Exchange Act, Rule 10D-1 promulgated thereunder, the listing rules of the 
national securities exchange or association on which the Company’s securities are listed, and any applicable rules, standards or 
other guidance adopted by the Securities and Exchange Commission or any national securities exchange or association on which 
the Company’s securities are listed.

“Committee” means the committee of the Board responsible for executive compensation decisions comprised solely of 
independent  directors  (as  determined  under  the  Applicable  Rules),  or  in  the  absence  of  such  a  committee,  a  majority  of  the 
independent directors serving on the Board.

“Erroneously Awarded Compensation”  means  the  amount  of  Incentive-Based  Compensation  received  by  a  current  or 
former  Officer  that  exceeds  the  amount  of  Incentive-Based  Compensation  that  would  have  been  received  by  such  current  or 
former  Officer  based  on  a  restated  Financial  Reporting  Measure,  as  determined  on  a  pre-tax  basis  in  accordance  with  the 
Applicable Rules. 

“Exchange Act” means the Securities Exchange Act of 1934, as amended.

“Financial  Reporting  Measure”  means  any  measure  determined  and  presented  in  accordance  with  the  accounting 
principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, 
including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return. 

“GAAP” means United States generally accepted accounting principles.

“IFRS” means international financial reporting standards as adopted by the International Accounting Standards Board.

 
“Impracticable”  means  (a)  the  direct  costs  paid  to  third  parties  to  assist  in  enforcing  recovery  would  exceed  the 
Erroneously  Awarded  Compensation;  provided  that  the  Company  has  (i)  made  reasonable  attempts  to  recover  the  Erroneously 
Awarded Compensation, (ii) documented such attempt(s), and (iii) provided such documentation to the relevant listing exchange 
or association, (b) to the extent permitted by the Applicable Rules, the recovery would violate the Company’s home country laws 
pursuant to an opinion of home country counsel; provided that the Company has (i) obtained an opinion of home country counsel, 
acceptable  to  the  relevant  listing  exchange  or  association,  that  recovery  would  result  in  such  violation,  and  (ii)  provided  such 
opinion to the relevant listing exchange or association, or (c) recovery would likely cause an otherwise tax-qualified retirement 
plan,  under  which  benefits  are  broadly  available  to  employees  of  the  Company,  to  fail  to  meet  the  requirements  of  26  U.S.C. 
401(a)(13) or 26 U.S.C. 411(a) and the regulations thereunder.

“Incentive-Based Compensation”  means,  with  respect  to  a  Restatement,  any  compensation  that  is  granted,  earned,  or 
vested based wholly or in part upon the attainment of one or more Financial Reporting Measures and received by a person: (a) 
after  beginning  service  as  an  Officer;  (b)  who  served  as  an  Officer  at  any  time  during  the  performance  period  for  that 
compensation; (c) while the Company has a class of its securities listed on a national securities exchange or association; and (d) 
during the applicable Three-Year Period. 

“Officer” means each person who serves as an executive officer of the Company, as defined in Rule 10D‑1(d) under the 

Exchange Act.

“Restatement”  means  an  accounting  restatement  to  correct  the  Company’s  material  noncompliance  with  any  financial 
reporting requirement under securities laws, including restatements that correct an error in previously issued financial statements 
(a) that is material to the previously issued financial statements or (b) that would result in a material misstatement if the error 
were corrected in the current period or left uncorrected in the current period.

“Three-Year Period” means, with respect to a Restatement, the three completed fiscal years immediately preceding the 
date that the Board, a committee of the Board, or the officer or officers of the Company authorized to take such action if Board 
action  is  not  required,  concludes,  or  reasonably  should  have  concluded,  that  the  Company  is  required  to  prepare  such 
Restatement, or, if earlier, the date on which a court, regulator or other legally authorized body directs the Company to prepare 
such  Restatement.  The  “Three-Year  Period”  also  includes  any  transition  period  (that  results  from  a  change  in  the  Company’s 
fiscal  year)  within  or  immediately  following  the  three  completed  fiscal  years  identified  in  the  preceding  sentence. However,  a 
transition  period  between  the  last  day  of  the  Company’s  previous  fiscal  year  end  and  the  first  day  of  its  new  fiscal  year  that 
comprises a period of nine to 12 months shall be deemed a completed fiscal year.