Skip to content
KStart free
AI InfrastructureDefenseQuantumAll studies →

AEMD US Equity

Aethlon Medical IncHealth Care · Surgical & Medical Instruments & Apparatus · CIK 882291 · FY ends Mar 31
$2.78
-0.11 (-3.81%)
USD · as of 2026-08-19 · marketstack

AEMD · 10-K · period ended 2023-03-31

← all AEMD documents
filed 2023-06-28 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 1600 of 3,232305k characters rendered

Table of Contents

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

(MARK ONE)

☒ ANNUAL REPORT

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

For the fiscal year ended March 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 001-37487

Aethlon Medical, Inc.

(Exact name of registrant as specified in its charter)

(State or other jurisdiction of (I.R.S. Employer

incorporation or organization) Identification No.)

San Diego, California 92121

(Address of principal executive office) (Zip Code)

REGISTRANT’S TELEPHONE NUMBER, INCLUDING

AREA CODE: (619)941-0360

SECURITIES REGISTERED PURSUANT TO SECTION 12(b)

OF THE EXCHANGE ACT:

SECURITIES REGISTERED UNDER SECTION 12(g) OF THE

EXCHANGE ACT:

NONE

(TITLE OF CLASS)

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 15(d) of the Act. Yes ☐ No ☒

Indicate by check mark whether the registrant

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements

for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405

of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes

☒ No ☐

Indicate by check mark whether the registrant

is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.

See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”,

and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one)

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☐

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

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

Indicate by check mark whether the registrant

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

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

issued its audit report. ☐

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 common stock

held by non-affiliates of the registrant as of September 30, 2022 was approximately $13.2 million, computed by reference to the closing

sale price of the common stock of $0.58 per share on the Nasdaq Capital Market on September 30, 2022. Shares of common stock held by each

executive officer and director and by each person who owns 10% or more of the outstanding common stock have been excluded in that such

persons may be deemed to be affiliates. The determination of affiliate status is not necessarily a conclusive determination for other

purposes.

The number of shares of the common stock of the registrant outstanding

as of June 26, 2023 was 24,771,367.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s proxy statement

to be filed with the Securities and Exchange Commission, or SEC, pursuant to Regulation 14A in connection with the registrant’s

2023 Annual Meeting of Stockholders, which will be filed subsequent to the date hereof, are incorporated by reference into Part III of

this Annual Report on Form 10-K. Such proxy statement will be filed with the SEC not later than 120 days following the end of the registrant’s

fiscal year ended March 31, 2023.

TABLE OF CONTENTS

PAGE

PART I.

Item 1. Business 1

Item 1A. Risk Factors 16

Item 1B. Unresolved Staff Comments 46

Item 2. Properties 47

Item 3. Legal Proceedings 47

Item 4. Mine Safety Disclosures 47

PART II.

Item 6. [Reserved] 48

Item 7A Quantitative and Qualitative Disclosures about Market Risk 58

Item 8. Financial Statements and Supplementary Data 58

Item 9A. Controls and Procedures 58

Item 9B. Other Information 59

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. 59

PART III.

Item 10. Directors, Executive Officers and Corporate Governance 60

Item 11. Executive Compensation 60

Item 14. Principal Accountant Fees and Services 60

PART IV.

Item 15. Exhibits and Financial Statement Schedules 61

Signatures 64

i

CAUTIONARY NOTICE REGARDING FORWARD LOOKING STATEMENTS

This Annual Report on Form

10-K, or Annual Report, contains “forward-looking statements” within the meaning of Section 27A of the Securities Act

of 1933, as amended, or Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act,

which are subject to the safe harbor created by those sections.

We may, in some cases, use

words such as “anticipate,” “believe,” “could,” “estimate,” “expect,” “intend,”

“may,” “plan,” “potential,” “predict,” “project,” “should,” “will,”

“would” or the negative of these terms, and similar expressions that convey uncertainty of future events or outcomes to identify

these forward-looking statements. Any statements contained herein that are not statements of historical facts may be deemed to be forward-looking

statements and are based upon our current expectations, beliefs, estimates and projections, and various assumptions, many of which, by

their nature, are inherently uncertain and beyond our control. Such statements, include, but are not limited to, statements contained

in this Annual Report relating to our business, business strategy, products and services we may offer in the future, the timing and results

of future regulatory filings, the timing and results of future clinical trials, and capital outlook. Forward-looking statements are based

on our current expectations and assumptions regarding our business, the economy and other future conditions. Because forward looking statements

relate to the future, they are subject to inherent uncertainties, risks and changes in circumstances that are difficult to predict. Our

actual results may differ materially from those contemplated by the forward-looking statements. They are neither statement of historical

fact nor guarantees of assurance of future performance. We caution you therefore against relying on any of these forward-looking statements.

Important factors that could cause actual results to differ materially from those in the forward looking statements include, but are not

limited to, a decline in general economic conditions nationally and internationally; the ability to protect our intellectual property

rights; competition from other providers and products; risks in product development; inability to raise capital to fund continuing operations;

changes in government regulation; the ability to complete capital raising transactions, and other factors (including the risks contained

in Item 1A of this Annual Report under the heading “Risk Factors”) relating to our industry, our operations and results of

operations and any businesses that may be acquired by us. Should one or more of these risks or uncertainties materialize, or should the

underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected,

intended or planned.

Factors or events that could

cause our actual results to differ may emerge from time to time, and it is not possible for us to predict all of them, nor can we assess

the impact of all factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ

materially from those contained in any forward-looking statements we may make. Given these uncertainties, you should not place undue reliance

on these forward-looking statements. We cannot guarantee future results, levels of activity, performance or achievements. Except as required

by applicable law, we undertake no obligation to and do not intend to update any of the forward-looking statements to conform these statements

to actual results.

ii

SUMMARY RISK FACTORS

Below is a summary of the principal factors that

make an investment in our securities speculative or risky. This summary does not address all of the risks that we face. Additional discussion

of the risks summarized in this risk factor summary, and other risks that we face, can be found below under the heading “Risk Factors”

in Part I of this Annual Report and should be carefully considered, together with other information in this Annual Report and our other

filings with the SEC before making investment decisions regarding our securities.

· Our Hemopurifier technology may become obsolete.

iii

PART I

ITEM 1. BUSINESS

Unless otherwise indicated

or the context otherwise requires, references to the “Company”, “Aethlon”, “we”, “us”

and “our” refer to Aethlon Medical, Inc.

Overview and Corporate History

Aethlon Medical, Inc., or

Aethlon, the Company, we or us, is a medical therapeutic company focused on developing products to treat cancer and life-threatening infectious

diseases. The Aethlon Hemopurifier is a clinical-stage immunotherapeutic device designed to combat cancer and life-threatening viral infections.

In cancer, the Hemopurifier is designed to deplete the presence of circulating tumor-derived exosomes that promote immune suppression,

seed the spread of metastasis and inhibit the benefit of leading cancer therapies. The U.S. Food and Drug Administration, or FDA, has

designated the Hemopurifier as a “Breakthrough Device” for two independent indications:

We believe the Hemopurifier

can be a substantial advance in the treatment of patients with advanced and metastatic cancer through the clearance of exosomes that promote

the growth and spread of tumors through multiple mechanisms. We are currently working with our new contract research organization, or

CRO, on preparations to conduct a clinical trial in Australia in patients with solid tumors, including head and neck cancer, gastrointestinal

cancers and other cancers.

On October 4, 2019, the FDA

approved our Investigational Device Exemption, or IDE, application to initiate an Early Feasibility Study, or EFS, of the Hemopurifier

in patients with head and neck cancer in combination with standard of care pembrolizumab (Keytruda). The primary endpoint for the EFS,

designed to enroll 10 to 12 subjects at a single center, is safety, with secondary endpoints including measures of exosome clearance and

characterization, as well as response and survival rates. This clinical trial, initially conducted at the UPMC Hillman Cancer Center in

Pittsburgh, PA, or UPMC, treated two patients. Due to lack of further patient enrollment, we and UPMC terminated this trial.

In January 2023, we entered

into an agreement with North American Science Associates, LLC, or NAMSA, a world leading MedTech CRO offering global end-to-end development

services, to oversee our clinical trials investigating the Hemopurifier for oncology indications. Pursuant to the agreement, NAMSA will

manage our clinical trials of the Hemopurifier for patients in the United States and Australia with various types of cancer tumors. We

anticipate that the initial clinical trials will begin in Australia.

We also believe the Hemopurifier

can be part of the broad-spectrum treatment of life-threatening highly glycosylated, or carbohydrate coated, viruses that are not addressed

with an already approved treatment. In small-scale or early feasibility human studies, the Hemopurifier has been used in the past to treat

individuals infected with human immunodeficiency virus, or HIV, hepatitis-C and Ebola.

Additionally, in vitro, the

Hemopurifier has been demonstrated to capture Zika virus, Lassa virus, MERS-CoV, cytomegalovirus, Epstein-Barr virus, Herpes simplex virus,

Chikungunya virus, Dengue virus, West Nile virus, smallpox-related viruses, H1N1 swine flu virus, H5N1 bird flu virus, Monkeypox virus

and the reconstructed Spanish flu virus of 1918. In several cases, these studies were conducted in collaboration with leading government

or non-government research institutes.

On June 17, 2020, the FDA

approved a supplement to our open IDE for the Hemopurifier in viral disease to allow for the testing of the Hemopurifier in patients with

SARS-CoV-2/COVID-19, or COVID-19, in a New Feasibility Study. That study was designed to enroll up to 40 subjects at up to 20 centers

in the United States. Subjects had to have an established laboratory diagnosis of COVID-19, be admitted to an intensive care unit, or

ICU, and have acute lung injury and/or severe or life-threatening disease, among other criteria. Endpoints for this study, in addition

to safety, included reduction in circulating virus as well as clinical outcomes (NCT # 04595903). In June 2022, the first patient in this

study was enrolled and completed the Hemopurifier treatment phase of the protocol. Due to lack of COVID-19 patients in the ICUs of our

trial sites, we terminated this study in 2022.

Under Single Patient Emergency

Use regulations, the Company has treated two patients with COVID-19 with the Hemopurifier, in addition to the COVID-19 patient treated

with our Hemopurifier in our COVID-19 clinical trial discussed above.

We currently are experiencing

a disruption in our Hemopurifier supply, as our existing supply of Hemopurifiers expired on September 30, 2022, and as previously disclosed,

we are dependent on FDA approval of qualified suppliers to manufacture our Hemopurifier. Our intended transition to a new supplier for

galanthus nivalis agglutinin, or GNA, a component of our Hemopurifier, is delayed as we work with the FDA for approval of our supplement

to our IDE, which is required to make this manufacturing change.

In October 2022, we launched

a wholly owned subsidiary in Australia, formed to conduct clinical research, seek regulatory approval and commercialize our Hemopurifier

in that country. The subsidiary will initially focus on oncology trials in Australia.

We also obtained Ethics Review

Board, or ERB, approval and entered into a clinical trial agreement with Medanta Medicity Hospital, a multi-specialty hospital in Delhi

NCR, India, for a COVID-19 clinical trial at that location. One patient has completed participation in the Indian COVID-19 study. The

relevant authorities in India have accepted the use of the Hemopurifiers made with the GNA from our new supplier.

In May 2023, we also received

ERB approval from the Maulana Azad Medical College, or MAMC, for a second site for our clinical trial in India to treat severe COVID-19.

MAMC was established in 1958 and is located in New Delhi, India. MMAC is affiliated with the University of Delhi and is operated by the

Delhi government.

We also recently announced

that we also have begun investigating the use of our Hemopurifier in the organ transplant setting. Our objective is to confirm that the

Hemopurifier, in our translational studies, when incorporated into a machine perfusion organ preservation circuit, can remove harmful

viruses and exosomes from harvested organs. We have previously demonstrated the removal of multiple viruses and exosomes from buffer solutions,

in vitro, utilizing a scaled-down version of our Hemopurifier. This process potentially may reduce complications following transplantation

of the harvested organ, which can include viral infection, delayed graft function and rejection. We believe this new approach could be

additive to existing technologies that currently are in place to increase the number of viable organs for transplant.

Previously, we were the majority

owner of Exosome Sciences, Inc., or ESI, a company formed to focus on the discovery of exosomal biomarkers to diagnose and monitor life-threatening

diseases, and thus consolidated ESI in our consolidated financial statements. For more than four years, the primary activities of ESI

were limited to the payment of patent maintenance fees and applications. In September 2022, the Board of Directors of ESI and we, as the

majority stockholder of ESI, approved the dissolution of ESI.

Successful outcomes of human

trials will also be required by the regulatory agencies of certain foreign countries where we plan to market and sell the Hemopurifier.

Some of our patents may expire before FDA approval or approval in a foreign country, if any, is obtained. However, we believe that certain

patent applications and/or other patents issued more recently will help protect the proprietary nature of the Hemopurifier treatment technology.

In addition to the foregoing,

we are monitoring closely the impact of inflation, recent bank failures and the war in Ukraine on our business. Given the level of uncertainty

regarding the duration and impact of these events on capital markets and the U.S. economy, we are unable to assess the impact on our timelines

and future access to capital. The full extent to which inflation, recent bank failures and the war in Ukraine will impact our business,

results of operations, financial condition, clinical trials and preclinical research will depend on future developments, as well as the

economic impact on national and international markets that are highly uncertain.

We incorporated in Nevada

on March 10, 1999. Our executive offices are located at 11555 Sorrento Valley Road, Suite 203, San Diego, California 92121. Our telephone

number is (619) 941-0360. Our website address is www.aethlonmedical.com.

The Mechanism of the Hemopurifier

The Hemopurifier is an affinity

hemofiltration device designed for the single-use removal of exosomes and life-threatening viruses from the human circulatory system.

In the United States, the Hemopurifier is classified as a combination product whose regulatory jurisdiction is the Center for Devices

and Radiological Health, or CDRH, the branch of FDA responsible for the premarket approval of all medical devices.

In our current applications,

our Hemopurifier can be used on the established infrastructure of continuous renal replacement therapy, or CRRT, and dialysis instruments

located in hospitals and clinics worldwide. It could also potentially be developed as part of a proprietary closed system with its own

pump and tubing set, negating the requirement for dialysis infrastructure. Incorporated within the Hemopurifier is a protein called a

lectin, that aids in binding exosomes and viruses.

The Hemopurifier - Clinical Trials In Viral Infections

The initial development of

the Hemopurifier was focused on viral infections. In non-clinical bench experiments using a laboratory version of the Hemopurifier, performed

in Company labs as well as in multiple other outside labs, including the Centers for Disease Control, or CDC, the United States Army Medical

Research Institute of Infectious Diseases, or USAMRIID, Battelle Memorial Research Institute and others, we have demonstrated that a miniature

version of the Hemopurifier can bind and clear multiple different glycosylated viruses. These viruses include HIV, HCV, Dengue, West Nile,

multiple strains of influenza, Ebola, Chikungunya, smallpox, monkeypox, multiple herpes viruses, a MERS-CoV related pseudovirus and others.

Initial clinical trials on

the Hemopurifier were conducted overseas on dialysis patients with HCV, with a subsequent EFS conducted in the United States under an

FDA approved IDE.

On March 13, 2017, we concluded

an FDA-approved EFS under an IDE in end stage renal disease patients on dialysis who were infected with HCV. The study was conducted at

DaVita MedCenter Dialysis in Houston, Texas. We reported that there were no device-related adverse events in enrolled subjects who met

the study inclusion-exclusion criteria. We also reported that an average capture of 154 million copies of HCV (in International Units,

I.U.) within the Hemopurifier during four-hour treatments. Prior to this approval, we collected supporting Hemopurifier data through investigational

human studies conducted overseas.

SARS-CoV-2/COVID-19

SARS-COV-2, the causative

agent of COVID-19 is a member of the coronavirus family, which includes the original SARS virus, SARS-CoV, and the MERS virus. SARS-CoV-2,

like all coronaviruses, is glycosylated. This suggests that the Hemopurifier could potentially clear it from biologic fluids, including

blood.

On June 17, 2020, the FDA

approved a supplement to our open IDE for the Hemopurifier in viral disease to allow for the testing of the Hemopurifier in patients with

SARS-CoV-2/COVID-19 in a New Feasibility Study. That study was designed to enroll up to 40 subjects

at up to 20 centers in the United States. Subjects had to have an established laboratory diagnosis of COVID-19, be admitted to an ICU,

and have acute lung injury and/or severe or life threatening disease, among other criteria. Endpoints for this study, in addition to safety,

include reduction in circulating virus, as well as clinical outcomes (NCT # 04595903). In June 2022, the Company completed the treatment

protocol for its first patient in this study.

In

September 2021, we entered into an agreement with a leading global CRO to oversee our U.S. clinical studies investigating the Hemopurifier

for critically ill COVID-19 patients. Due to lack of COVID-19 patients in the ICUs of our trial sites, we terminated this study

in 2022.

Under

Single Patient Emergency Use regulations, we have also treated two patients with COVID-19 with the Hemopurifier, in addition to

the COVID-19 patient treated with our Hemopurifier in our COVID-19 clinical trial discussed above. We

published a manuscript reviewing case studies covering those two Single Patient Emergency Use treatments entitled “Removal of COVID-19

Spike Protein, Whole Virus, Exosomes and Exosomal microRNAs by the Hemopurifier® Lectin-Affinity Cartridge in Critically Ill Patients

with COVID-19 Infection.”

The

manuscript described the use of the Hemopurifier for a total of nine sessions in two critically ill COVID-19 patients. The first case

study demonstrated the improvement in the patient who was a SARS-COV-2 positive COVID-19 present at entry to the hospital, with associated

coagulopathy, or CAC, lung injury, inflammation, and tissue injury despite the absence of demonstrable COVID-19 viremia at the start of

treatment at Day 22 and having demonstrated strong viremia earlier in the patient’s disease cycle, suggesting that the significant

removal of exosomes contributed to the patient’s recovery. This patient received eight Hemopurifier treatments without complications

and eventually was weaned from a ventilator and was discharged from the hospital.

The

second patient case study demonstrated in vivo removal of SARS-CoV-2 virus from the blood stream of an infected patient. This patient

completed a six-hour Hemopurifier treatment without complications and subsequently was placed on continuous renal replacement therapy,

or CRRT. The patient ultimately expired three hours after being placed on CRRT because of the advanced stage of the patient’s disease.

In

May 2022, we announced the publication of a pre-print manuscript featuring data that demonstrated Aethlon's proprietary GNA affinity resin

was able to bind seven clinically relevant SARS-CoV-2 variants in vitro, including the Delta and Omicron variants. Viral capture efficiency

with the GNA affinity resin ranged from 53% to 89% for all variants tested. The GNA affinity resin is a key component of the Aethlon Hemopurifier®.

The manuscript is titled "Removal of Clinically Relevant SARS-CoV-2 Variants by An Affinity Resin Containing Galanthus nivalis Agglutinin"

and was published in bioRxiv.

We

previously commissioned Battelle Memorial Institute in 2008 to run a monkeypox virus, or MPV, in vitro study using a mini-Hemopurifier.

This study demonstrated that high concentrations of MPV (approximately 35 thousand cpu/ml) were rapidly depleted from cell culture fluids

when circulated through the Hemopurifier. The study data indicated that the Hemopurifier removed 44 percent of infectious MPV in the first

hour of testing, 82 percent after six hours, and 98 percent after 20 hours. The studies were conducted in triplicate and data verification

was provided by real-time polymerase chain reaction.

The Hemopurifier – Clinical Trials Conducted Overseas in Viral

Infections

EBOLA Virus

In December of 2014, Time

Magazine named the Hemopurifier a “Top 25 Invention” as the result of treating an Ebola-infected physician at Frankfurt

University Hospital in Germany. The physician was comatose with multiple organ failure at the time of treatment with the Hemopurifier.

At the American Society of Nephrology Annual Meeting, Dr. Helmut Geiger, Chief of Nephrology at Frankfurt University Hospital reported

that the patient received a single 6.5 hour Hemopurifier treatment. Prior to treatment, viral load was measured at 400,000 copies/ml.

Post-treatment viral load reported to be at 1,000 copies/ml. Dr. Geiger also reported that 242 million copies of Ebola virus were captured

within the Hemopurifier during treatment. The patient ultimately made a full recovery. Based on this experience, the Company filed an

Expanded Access protocol with the FDA to treat Ebola virus infected patients in up to ten centers in the United States and a corresponding

protocol was approved by HealthCanada. These protocols remain open allowing Hemopurifier treatment to be offered to patients presenting

for care in both countries. In 2018, we applied for and were granted a Breakthrough Designation by the FDA “... for the treatment

of life-threatening viruses that are not addressed with approved therapies.”

Hepatitis C Virus (HCV)

Prior to FDA approval of the

IDE feasibility study, we conducted investigational HCV treatment studies at the Apollo Hospital, Fortis Hospital and the Medanta Medicity

Institute in India. In the Medanta Medicity Institute study, 12 HCV-infected individuals were enrolled to receive three six-hour Hemopurifier

treatments during the first three days of a 48-week peginterferon+ribavirin treatment regimen. The study was conducted under the leadership

of Dr. Vijay Kher. Dr. Kher’s staff reported that Hemopurifier therapy was well tolerated and without device-related adverse events

in the 12 treated patients.

Of these 12 patients, ten

completed the Hemopurifier-peginterferon+ribavirin treatment protocol, including eight genotype-1 patients and two genotype-3 patients.

Eight of the ten patients achieved a sustained virologic response, which is the clinical definition of treatment cure and is defined as

undetectable HCV in the blood 24 weeks after the completion of the 48-week peginterferon+ribavirin drug regimen. Both genotype-3 patients

achieved a sustained virologic response, while six of the eight genotype-1 patients achieved a sustained virologic response, which defines

a cure of the infection.

Hemopurifier - Human Immunodeficiency Virus (HIV)

In addition to treating Ebola

and HCV-infected individuals, we also conducted a single proof-of-principle treatment study at the Sigma New Life Hospital in an AIDS

patient who was not being administered HIV antiviral drugs. In the study, viral load was reduced by 93% as the result of 12 Hemopurifier

treatments (each four hours in duration) that were administered over the course of one month.

The Hemopurifier in Cancer

Our primary focus in recent

years has been on the evaluation of the Hemopurifier in cancer, where we have previously shown in non-clinical studies and in a COVID-19

emergency use patient that it is capable of clearing exosomes, which are subcellular particles that are secreted by both normal and malignant

cells. Tumor derived exosomes, have been shown in multiple laboratories to be critical components in the progression of cancers. They

can mediate resistance to chemotherapy, resistance to targeted agents such as trastuzumab (Herceptin), metastasis and resistance to the

newer immuno-oncology agents, such as pembrolizumab (Keytruda). Based on these observations and data, in November 2019 the FDA granted

us a second Breakthrough Designation “...for the treatment of individuals with advanced or metastatic cancer who are either

unresponsive to or intolerant of standard of care therapy, and with cancer types in which exosomes have been shown to participate in the

development or severity of the disease.”

U.S. GOVERNMENT CONTRACTS

We have recognized revenue

under the following government contracts/grants over the past two years:

Phase 2 Melanoma Cancer Contract

On September 12, 2019, the

National Cancer Institute, or NCI, part of the National Institutes of Health, or NIH, awarded to us an SBIR Phase II Award Contract, for

NIH/NCI Topic 359, entitled “A Device Prototype for Isolation of Melanoma Exosomes for Diagnostics and Treatment Monitoring”,

or the Award Contract. The Award Contract amount was $1,860,561 and, as amended, ran for the period from September 16, 2019 through September

15, 2022.

The work performed pursuant

to this Award Contract was focused on melanoma exosomes. This work followed from our completion of a Phase I contract for the Topic 359

solicitation that ran from September 2017 through June 2018, as described below. Following on the Phase I work, the deliverables in the

Phase II program involved the design and testing of a pre-commercial prototype of a more advanced version of the exosome isolation platform.

The Award Contract ended on

September 15, 2022 and we presented the required final report to the NCI. As the NCI completed its close out review of the contract, we

recognized as revenue the $574,245 previously recorded as deferred revenue on our December 31, 2022 balance sheet.

Subaward with University of Pittsburgh

In December 2020, we entered

into a cost reimbursable subaward arrangement with the University of Pittsburgh in connection with an NIH contract entitled “Depleting

Exosomes to Improve Responses to Immune Therapy in HNNCC.” Our share of the award was $256,750. We did not record revenue related

to this subaward in the fiscal year ended March 31, 2023. We recorded $64,467of revenue related to this subaward in the fiscal year ended

March 31, 2022.

In October 2022, we agreed

with the University of Pittsburgh to terminate the subaward arrangement, effective as of November 10, 2022, since it related to our clinical

trial in head and neck cancer in which the University of Pittsburgh was unable to recruit patients. There are no provisions in the subaward

arrangement requiring repayment of cash received for work completed through November 10, 2022.

Research and Development Costs

A substantial portion of our

operating budget is used for research and development activities. The cost of research and development, all of which has been charged

to operations, amounted to approximately $2,745,000 and $2,341,000 in the fiscal years ended March 31, 2023 and 2022, respectively.

Intellectual Property

We currently own or have license

rights to a number of U.S. and foreign patents and patent applications and endeavor to continually improve our intellectual property position.

We consider the protection of our technology, whether owned or licensed, to the exclusion of use by others, to be vital to our business.

While we intend to focus primarily on patented or patentable technology, we also rely on trade secrets, unpatented property, know-how,

regulatory exclusivity, patent extensions and continuing technological innovation to develop our competitive position. We also own certain

trademarks.

Our success depends in large

part on our ability to protect our proprietary technology, including the Hemopurifier product platform, and to operate without infringing

the proprietary rights of third parties. We rely on a combination of patent, trade secret, copyright and trademark laws, as well as confidentiality

agreements, licensing agreements and other agreements, to establish and protect our proprietary rights. Our success also depends, in part,

on our ability to avoid infringing patents issued to others. If we were judicially determined to be infringing on any third-party patent,

we could be required to pay damages, alter our products or processes, obtain licenses or cease sales of products or certain activities.

To protect our proprietary

medical technologies, including the Hemopurifier product platform and other scientific discoveries, we have a portfolio of over 50 issued

patents and pending applications worldwide. We currently have five issued U.S. patents and 32 issued patents in countries outside of the

United States. In addition, we have thirteen patent applications pending worldwide related to our Hemopurifier product platform and other

technologies. We are seeking additional patents on our scientific discoveries.

It is possible that our pending

patent applications may not result in issued patents, that we will not develop additional proprietary products that are patentable, that

any patents issued to us may not provide us with competitive advantages or will be challenged by third parties and that the patents of

others may prevent the commercialization of products incorporating our technology. Furthermore, others may independently develop similar

products, duplicate our products or design around our patents. U.S. patent applications are not immediately made public, so it is possible

that a third party may obtain a patent on a technology we are actively using.

There is a risk that any patent

applications that we file and any patents that we hold or later obtain could be challenged by third parties and declared invalid or unenforceable.

For many of our pending applications, patent interference proceedings may be instituted with the U.S. Patent and Trademark Office, or

the USPTO, when more than one person files a patent application covering the same technology, or if someone wishes to challenge the validity

of an issued patent. At the completion of the interference proceeding, the USPTO will determine which competing applicant is entitled

to the patent, or whether an issued patent is valid. Patent interference proceedings are complex, highly contested legal proceedings,

and the USPTO’s decision is subject to appeal. This means that if an interference proceeding arises with respect to any of our patent

applications, we may experience significant expenses and delays in obtaining a patent, and if the outcome of the proceeding is unfavorable

to us, the patent could be issued to a competitor rather than to us. Third parties can file post-grant proceedings in the USPTO,

seeking to have issued patent invalidated, within nine months of issuance. This means that patents undergoing post-grant proceedings may

be lost, or some or all claims may require amendment or cancellation, if the outcome of the proceedings is unfavorable to us. Post-grant

proceedings are complex and could result in a reduction or loss of patent rights. The institution of post-grant proceedings against our

patents could also result in significant expenses.

Patent law outside the United

States is uncertain and in many countries, is currently undergoing review and revisions. The laws of some countries may not protect our

proprietary rights to the same extent as the laws of the United States. Third parties may attempt to oppose the issuance of patents to

us in foreign countries by initiating opposition proceedings. Opposition proceedings against any of our patent filings in a foreign country

could have an adverse effect on our corresponding patents that are issued or pending in the United States. It may be necessary or useful

for us to participate in proceedings to determine the validity of our patents or our competitors’ patents that have been issued

in countries other than the United States. This could result in substantial costs, divert our efforts and attention from other aspects

of our business, and could have a material adverse effect on our results of operations and financial condition. Outside of the United

States, we currently have pending patent applications or issued patents in Europe, India, Russia, Canada, Japan, Singapore and Hong Kong.

In addition to patent protection,

we rely on unpatented trade secrets and proprietary technological expertise. It is possible that others could independently develop or

otherwise acquire substantially equivalent technology, somehow gain access to our trade secrets and proprietary technological expertise

or disclose such trade secrets, or that we may not successfully ultimately protect our rights to such unpatented trade secrets and proprietary

technological expertise. We rely, in part, on confidentiality agreements with our marketing partners, employees, advisors, vendors and

consultants to protect our trade secrets and proprietary technological expertise. We cannot assure you that these agreements will not

be breached, that we will have adequate remedies for any breach or that our unpatented trade secrets and proprietary technological expertise

will not otherwise become known or be independently discovered by competitors.

Patents

The following table lists our issued patents and

patent applications, including their ownership status:

Patents Issued in the United States

PATENT # PATENT NAME ISSUANCE DATE OWNED OR LICENSED EXPIRATION DATE

Patent Applications Pending in the United States

APPLICATION # APPLICATION NAME FILING DATE OWNED OR LICENSED

16/415,713 Affinity capture of circulating biomarkers 5/17/19 Owned

16/459,220 Methods and compositions for quantifying exosomes 7/01/19 Owned

Foreign Patents

PATENT # PATENT NAME ISSUANCE DATE OWNED OR LICENSED EXPIRATION DATE

Pending Foreign Patent Applications

APPLICATION # APPLICATION NAME FILING DATE OWNED OR LICENSED

Pending International Patent Applications

APPLICATION # APPLICATION NAME FILING DATE OWNED OR LICENSED

Trademarks

APPLICATION NAME FILING DATE OWNED OR LICENSED

Trademarks

In addition to the Tausome,

Sansagitta and Hemosagitta trademarks noted in the above table, we also have trademark registrations in the United States for Hemopurifier

and Aethlon Medical, Inc., and obtained a trademark registration in India for Hemopurifier. We also have common law trademark rights in

Aethlon ADAPTTM and ELLSATM.

Licensing and Assignment Agreements

On November 7, 2006, we executed

an assignment agreement with the London Health Science Center Research, Inc. under which an invention and related patent rights for a

method to treat cancer were assigned to us. The invention provides for the "Extracorporeal removal of microvesicular particles"

for which the U.S. Patent and Trademark Office granted a patent (Patent No.8,288,172) in the United States as of October 2012. The agreement

provided for an upfront payment of 53 shares of unregistered common stock and a 2% royalty on any future net sales of all products or

services, the sale of which would infringe in the absence of the assignment granted under this agreement. We are also responsible for

paying certain patent application and filing costs. Under the assignment agreement, we own the patents until their respective expirations.

Under certain circumstances, ownership of the patents may revert to the London Health Science Center Research, Inc. if there is an uncured

substantial breach of the assignment agreement.

Industry & Competition

The industry for treating

infectious disease and cancer is extremely competitive, and companies developing new treatment procedures face significant capital and

regulatory challenges. As our Hemopurifier is a clinical-stage device, we have the additional challenge of establishing medical industry

support, which will be driven by treatment data resulting from human clinical studies. Should our device become market cleared by the

FDA or the regulatory body of another country, we may face significant competition from well-funded pharmaceutical organizations. Additionally,

we would likely need to establish large-scale production of our device in order to be competitive. We believe that our Hemopurifier is

a first-in-class therapeutic candidate and we are not aware of any affinity hemofiltration device being market cleared in any country

for the single-use removal of circulating viruses or tumor-derived exosomes.

Government Regulation

The Hemopurifier is subject

to regulation by numerous regulatory bodies, primarily the FDA, and comparable international regulatory agencies. These agencies require

manufacturers of medical devices to comply with applicable laws and regulations governing the development, testing, manufacturing, labeling,

marketing, storage, distribution, advertising and promotion, and post-marketing surveillance reporting of medical devices. As the primary

mode of action of the Hemopurifier is attributable to the device component of this combination product, the CDRH has primary jurisdiction

over its premarket development, review and approval. Failure to comply with applicable requirements may subject a device and/or its manufacturer

to a variety of administrative sanctions, such as issuance of warning letters, import detentions, civil monetary penalties and/or judicial

sanctions, such as product seizures, injunctions and criminal prosecution.

FDA’s Pre-market Clearance and Approval

Requirements

Each medical device we seek

to commercially distribute in the United States will require either a prior 510(k) clearance, unless it is exempt, or a pre-market approval

from the FDA. Generally, if a new device has a predicate that is already on the market under a 510(k) clearance, the FDA will allow that

new device to be marketed under a 510(k) clearance; otherwise, a premarket approval, or PMA, is required. Medical devices are classified

into one of three classes—Class I, Class II or Class III—depending on the degree of risk associated with each

medical device and the extent of control needed to provide reasonable assurance of safety and effectiveness. Class I devices are

deemed to be low risk and are subject to the general controls of the Federal Food, Drug and Cosmetic Act, such as provisions that relate

to: adulteration; misbranding; registration and listing; notification, including repair, replacement, or refund; records and reports;

and good manufacturing practices. Most Class I devices are classified as exempt from pre-market notification under section 510(k)

of the FD&C Act, and therefore may be commercially distributed without obtaining 510(k) clearance from the FDA. Class II devices

are subject to both general controls and special controls to provide reasonable assurance of safety and effectiveness. Special controls

include performance standards, post market surveillance, patient registries and guidance documents. A manufacturer may be required to

submit to the FDA a pre-market notification requesting permission to commercially distribute some Class II devices. Devices deemed

by the FDA to pose the greatest risk, such as life-sustaining, life-supporting or implantable devices, or devices deemed not substantially

equivalent to a previously cleared 510(k) device, are placed in Class III. A Class III device cannot be marketed in the United

States unless the FDA approves the device after submission of a PMA. However, there are some Class III devices for which FDA has

not yet called for a PMA. For these devices, the manufacturer must submit a pre-market notification and obtain 510(k) clearance in orders

to commercially distribute these devices. The FDA can also impose sales, marketing or other restrictions on devices in order to assure

that they are used in a safe and effective manner. We believe that the Hemopurifier will be classified as a Class III device and as such

will be subject to PMA submission and approval.

Pre-market Approval Pathway

A pre-market approval application

must be submitted to the FDA for Class III devices for which the FDA has required a PMA. The pre-market approval application process

is much more demanding than the 510(k) pre-market notification process. A pre-market approval application must be supported by extensive

data, including but not limited to technical, preclinical, clinical trials, manufacturing and labeling to demonstrate to the FDA’s

satisfaction reasonable evidence of safety and effectiveness of the device.

After a pre-market approval

application is submitted, the FDA has 45 days to determine whether the application is sufficiently complete to permit a substantive review

and thus whether the FDA will file the application for review. The FDA has 180 days to review a filed pre-market approval application,

although the review of an application generally occurs over a significantly longer period of time and can take up to several years. During

this review period, the FDA may request additional information or clarification of the information already provided. Also, an advisory

panel of experts from outside the FDA may be convened to review and evaluate the application and provide recommendations to the FDA as

to the approvability of the device.

Although the FDA is not bound

by the advisory panel decision, the panel’s recommendations are important to the FDA’s overall decision making process. In

addition, the FDA may conduct a preapproval inspection of the manufacturing facility to ensure compliance with the Quality System Regulation,

or QSR. The agency also may inspect one or more clinical sites to assure compliance with FDA’s regulations.

Upon completion of the PMA

review, the FDA may: (i) approve the PMA which authorizes commercial marketing with specific prescribing information for one or more

indications, which can be more limited than those originally sought; (ii) issue an approvable letter which indicates the FDA’s

belief that the PMA is approvable and states what additional information the FDA requires, or the post-approval commitments that must

be agreed to prior to approval; (iii) issue a not approvable letter which outlines steps required for approval, but which are typically

more onerous than those in an approvable letter, and may require additional clinical trials that are often expensive and time consuming

and can delay approval for months or even years; or (iv) deny the application. If the FDA issues an approvable or not approvable

letter, the applicant has 180 days to respond, after which the FDA’s review clock is reset.

Emergency Use Authorizations,

or EUAs, are granted by FDA in public health emergencies but allow use of the authorized device only during the period of the respective

public health emergency, and do not change the requirement to ultimately seek PMA approval after the authorization period has ended.

Clinical Trials

Clinical trials are almost

always required to support pre-market approval and are sometimes required for 510(k) clearance. In the United States, for significant

risk devices, these trials require submission of an application for an IDE to the FDA. The IDE application must be supported by appropriate

data, such as animal and laboratory testing results, showing it is safe to test the device in humans and that the testing protocol is

scientifically sound. The IDE must be approved in advance by the FDA for a specific number of patients at specified study sites. During

the trial, the sponsor must comply with the FDA’s IDE requirements for investigator selection, trial monitoring, reporting and recordkeeping.

The investigators must obtain patient informed consent, rigorously follow the investigational plan and study protocol, control the disposition

of investigational devices and comply with all reporting and recordkeeping requirements. Clinical trials for significant risk devices

may not begin until the IDE application is approved by the FDA and the appropriate institutional review boards, or IRBs, at the clinical

trial sites. An IRB is an appropriately constituted group that has been formally designated to review and monitor medical research involving

subjects and which has the authority to approve, require modifications in, or disapprove research to protect the rights, safety and welfare

of human research subjects. The FDA or the IRB at each site at which a clinical trial is being performed may withdraw approval of a clinical

trial at any time for various reasons, including a belief that the risks to study subjects outweigh the benefits or a failure to comply

with FDA or IRB requirements. Even if a trial is completed, the results of clinical testing may not demonstrate the safety and effectiveness

of the device, may be equivocal or may otherwise not be sufficient to obtain approval or clearance of the product.

Ongoing Regulation by the FDA

Even after a device receives clearance or approval

and is placed on the market, numerous regulatory requirements apply. These include:

· establishment registration and device listing;

Some changes to an approved

PMA device, including changes in indications, labeling or manufacturing processes or facilities, require submission and FDA approval of

a new PMA or PMA supplement, as appropriate, before the change can be implemented. Supplements to a PMA often require the submission of

the same type of information required for an original PMA, except that the supplement is generally limited to that information needed

to support the proposed change from the device covered by the original PMA. The FDA uses the same procedures and actions in reviewing

PMA supplements as it does in reviewing original PMAs.

Failure by us or by our suppliers

to comply with applicable regulatory requirements can result in enforcement action by the FDA or state authorities, which may include

any of the following sanctions:

· operating restrictions, partial suspension or total shutdown of production;

· withdrawing approvals that have already been granted; and

· criminal prosecution.

The Medical Device Reporting

laws and regulations require us to provide information to the FDA when we receive or otherwise become aware of information that reasonably

suggests our device may have caused or contributed to a death or serious injury as well as a device malfunction that likely would cause

or contribute to death or serious injury if the malfunction were to recur. In addition, the FDA prohibits an approved device from being

marketed for off-label use. The FDA and other agencies actively enforce the laws and regulations prohibiting the promotion of off-label

uses, and a company that is found to have improperly promoted off-label uses may be subject to significant liability, including substantial

monetary penalties and criminal prosecution.

Newly discovered or developed

safety or effectiveness data may require changes to a product’s labeling, including the addition of new warnings and contraindications,

and also may require the implementation of other risk management measures. Also, new government requirements, including those resulting

from new legislation, may be established, or the FDA’s policies may change, which could delay or prevent regulatory clearance or

approval of our products under development.

Healthcare Regulation

In addition to the FDA’s

restrictions on marketing of pharmaceutical products, the U.S. healthcare laws and regulations that may affect our ability to operate

include: the federal fraud and abuse laws, including the federal anti-kickback and false claims laws; federal data privacy and security

laws; and federal transparency laws related to payments and/or other transfers of value made to physicians (defined to include doctors,

dentists, optometrists, podiatrists and chiropractors) and other healthcare professionals (such as physicians assistants and nurse practitioners)

and teaching hospitals. Many states have similar laws and regulations that may differ from each other and federal law in significant ways,

thus complicating compliance efforts. For example, states have anti-kickback and false claims laws that may be broader in scope than analogous

federal laws and may apply regardless of payor. In addition, state data privacy laws that protect the security of health information may

differ from each other and may not be preempted by federal law. Moreover, several states have enacted legislation requiring pharmaceutical

manufacturers to, among other things, establish marketing compliance programs, file periodic reports with the state, make periodic public

disclosures on sales and marketing activities, report information related to drug pricing, require the registration of sales representatives,

and prohibit certain other sales and marketing practices. These laws may adversely affect our sales, marketing and other activities with

respect to any product candidate for which we receive approval to market in the United States by imposing administrative and compliance

burdens on us.

Because of the breadth of

these laws and the narrowness of available statutory exceptions and regulatory safe harbors, it is possible that some of our business

activities, particularly any sales and marketing activities after a product candidate has been approved for marketing in the United States,

could be subject to legal challenge and enforcement actions. If our operations are found to be in violation of any of the federal and

state laws described above or any other governmental regulations that apply to us, we may be subject to significant civil, criminal, and

administrative penalties, including, without limitation, damages, fines, imprisonment, exclusion from participation in government healthcare

programs, additional reporting obligations and oversight if we become subject to a corporate integrity agreement or other agreement to

resolve allegations of non-compliance with these laws, and the curtailment or restructuring of our operations, any of which could adversely

affect our ability to operate our business and our results of operations.

From time to time, legislation

is drafted and introduced in Congress that could significantly change the statutory provisions governing the regulatory approval, manufacture

and marketing of regulated products or the reimbursement thereof. For example, in the United States, the Patient Protection and Affordable

Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, or collectively, ACA, among other things, reduced and/or

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-03-31, filed 2023-06-28 · accession 0001683168-23-004487

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 22 headings are on that chain and 16 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.