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LPCN US Equity

Lipocine Inc.Health Care · Pharmaceutical Preparations · CIK 1535955 · FY ends Dec 31
$2.05
+0.01 (+0.49%)
USD · as of 2026-08-19 · marketstack

LPCN · 10-K · period ended 2024-12-31

← all LPCN documents
filed 2025-03-13 · EDGAR original ↗

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ITEM 1A. RISK FACTORS

We

have identified the following risks and uncertainties that may have a material adverse effect on our business, financial condition, results

of operations and future growth prospects. Our business could be harmed by any of these risks. The risks and uncertainties described

below are not the only ones we face. The trading price of our common stock could decline due to any of these risks, and you may lose

all or part of your investment. In assessing these risks, you should also refer to the other information contained in this Annual Report, including our consolidated financial statements and related notes.

Risk

Factors Summary

Our

business operations are subject to numerous risks, factors and uncertainties, including those outside of our control, that could cause

our actual results to be harmed, including risks regarding the following:

Risks

Relating to Our Business and Industry

● the timelines of our clinical trials;

● the commercial success of our licensed product candidate, TLANDO;

● our Licensee’s ability to commercialize TLANDO may be limited;

● the market’s acceptance of our products;

● physicians and patients using other products may not switch to our product;

● any possible failure to comply with federal and state healthcare laws;

● difficulties in managing the growth of the Company;

● any product liability claims;

● any failure to comply with the Controlled Substances Act;

● the defense and resolution of any litigation; and

● cyber security risks.

Risks

Related to Our Dependence on Third Parties

● our ability to establish successful collaborations for our products.

Risks

Related to Ownership of Our Common Stock

● the effectiveness of our internal control over financial reporting;

● the volatility of our share price;

● the possibility of delisting of our securities from the Nasdaq Capital Market;

● our decision not to pay dividends on our common stock;

● our management and directors’ ability to exert influence over our affairs;

● volatility in the trading price of our common stock; and

Risks

Relating to Our Financial Position and Capital Requirements

● our incurrence of significant operating losses; and

● any fluctuation in our operating results.

Risks

Relating to Our Intellectual Property

● our ability to protect our intellectual property;

Risks

Relating to Our Business and Industry

The

timelines and costs of our clinical trials may be impacted by numerous factors and any delays may adversely affect our ability to execute

our current business strategy.

Our

expectations regarding the success of our product candidates, including our clinical candidates and lead compounds, and our business

are based on projections which may not be realized for many scientific, business or other reasons. We therefore cannot assure investors

that we will be able to adhere to our current schedule. We set goals that forecast the accomplishment of objectives material to our success:

selecting clinical candidates, product candidates, failures in research, the inability to identify or advance lead compounds, identifying

target patient groups or clinical candidates, the timing and completion of clinical trials, and anticipated regulatory approval. The

actual timing of these events can vary dramatically due to factors such as available capital resources, slow enrollment of subjects in

studies, uncertainties in scale-up, manufacturing and formulation of our compounds, failures in research, the inability to identify clinical

candidates, failures in our clinical trials, requirements for additional clinical trials and uncertainties inherent in the regulatory

approval process and regulatory submissions. Decisions by our partners or collaborators may also affect our timelines and delays in achieving

manufacturing capacity. The length of time necessary to complete clinical trials and to submit an application for marketing approval

by applicable regulatory authorities may also vary significantly based on the type, complexity and novelty of the product candidate involved,

as well as other factors. In addition, the development of our product candidates will require significant capital resources and we may

not be able to raise sufficient additional capital to fund continued development. Further, we may choose to allocate available capital

resources to the development of product candidates that do not ultimately achieve commercialization.

LPCN

1154 is in development and an NDA submission may not be filed, or if filed, may not be accepted by the FDA.

LPCN

1154 is currently in development. There can be no assurance as to whether the results of the clinical trials will support an NDA

submission or whether an NDA submission will be accepted for review or approved by the FDA for postpartum depression, including the

oral route related brexanolone or its metabolites exposure profile relative to the reference injectable brexanolone. Although we

have an agreement with the FDA on a 505(b)(2) pathway to NDA submission, we will be required to undertake an additional safety and

efficacy study in the patient population and possibly additional clinical studie(s) including studies in addition to our pivotal

study which was conducted in 2024 in post-menopausal women. There can be no assurance that a safety and efficacy study will be

initiated or that, if a study is completed, the results from the study will meet the primary endpoint. Further, there can be no

assurance that additional studies will not be required, and if they are required that we will have sufficient resources to conduct

such additional studies to enable an NDA submission.

LPCN

1154 may not achieve planned commercialization or commercialization objectives for a variety of reasons.

Commercialization

of LPCN 1154 is likely highly dependent on us finding a partner to market and sell LPCN 1154, if approved. We are exploring the possibility

of partnering LPCN 1154 to a third party for commercialization, however we may not be able to identify potential partners or successfully

enter into partnership arrangements on terms favorable to us, if at all. We cannot be certain as to whether label language required by

the FDA will require warnings, blackbox or otherwise, as to the safety or efficacy of LPCN 1154 which could negatively affect the commercialization

of the LPCN 1154, if approved. If we are unable to successfully partner or otherwise develop and get a regulatory approval for LPCN 1154,

LPCN 1154 may never be commercialized.

Our

current LPCN 1154 505(b)(2) filing strategy includes referencing injectable brexanolone (Zulresso) as a listed drug. There can be no

assurance there will not be any third-party patent infringement proceedings against us. Such proceedings could delay or prevent further development of LPCN 1154.

We

rely on third party vendors for our supply of brexanolone, the active pharmaceutical ingredient of LPCN 1154, and on a third-party manufacturer

for the development and supply of commercial drug product of LPCN 1154. The loss of these third-party vendors could adversely affect our ability to successfully develop and commercialize LPCN 1154.

LPCN

2401 is in a very early stage of development and may not be further developed for a variety of reasons.

LPCN

2401 is in a very early stage of development and consequently the risk that we may fail to develop, commercialize, or partner LPCN 2401

and related products is high. This development program is susceptible to technical failures in future clinical studies and regulatory

hurdles for further testing and/or meeting the FDA’s needs for NDA filing or approval. The result of a possible POC Phase 2 study

may not be indicative of ultimate success in a larger Phase 2 or Phase 3 clinical study and, although we are exploring the possibility

of partnering LPCN 2401 with a third party for further development and commercialization, we may not be able to identify potential partners

or successfully enter into partnership arrangements on terms favorable to us, if at all. We may

not be able to further test in-clinic in a timely manner or at all due to other regulatory hurdles. In addition, LPCN 2401 in combination

with incretin mimetics may not be effective in achieving weight loss and improving body composition or may not have differentiation from

competitive products on the market or in development. Pending resource availability, we may expend significant resources before determining

that this program is not a viable candidate for regulatory approval and commercialization.

LPCN

2101 is in a very early stage of development and may not be further developed for a variety of reasons.

Our

oral NAS comprising program LPCN 2101 is in a very early stage of development and consequently the risk that we may fail to commercialize

LPCN 2101 and related products is high. We have only conducted Phase 1 clinical studies of LPCN 2101 and the ultimate regulatory or technical

success of the neuroactive steroids under investigation in these programs is uncertain. The current limited pre-clinical and phase 1

results we have observed may not be replicated in larger studies, future PK, Phase 2, or pivotal studies with a potential “to be

marketed formulation.” We may not be able to further test in-clinic in a timely manner or at all due to other regulatory hurdles.

In

addition, our oral NAS product candidate LPCN 2101 may not be effective in treating WWE or any other indications or may not have differentiation

from competitive products on the market or in development. We may expend significant resources before determining that this program is

not a viable candidate for regulatory approval and commercialization.

LPCN

2203 is in an early stage of development and may not be further developed for a variety of reasons.

Our

oral NAS comprising programs (including LPCN 2203) are in a very early stage of development and consequently the risk that we may fail

to commercialize LPCN 2203 and related products is high. We have only conducted Phase 1 clinical studies with the active pharmaceutical

ingredient in LPCN 2203 and the ultimate regulatory or technical success of the neuroactive steroids under investigation in these programs

is uncertain. The current limited pre-clinical and Phase 1 results we have observed may not be replicated in larger studies, future PK,

Phase 2, or pivotal studies. We may not be able to further test in-clinic in a timely manner or at all due to other regulatory hurdles.

In

addition, our oral NAS product candidate LPCN 2203 may not be effective in treating ET or may not have differentiation from competitive

products on the market or in development. We may expend significant resources before determining that this program is not a viable candidate

for regulatory approval and commercialization.

LPCN

1148 is in a very early stage of development for management of liver cirrhosis in male patients and while there are no therapies specifically

approved by the FDA for secondary sarcopenia or cirrhosis beyond treatment of underlying conditions, there are candidates known to be

under development for cirrhosis related indication(s).

LPCN

1148 is in a very early stage of development and consequently the risk that we may fail to commercialize or partner LPCN 1148 and related

products is high. This development program is susceptible to technical failures in future clinical studies and regulatory hurdles for

further testing and/or meeting the FDA’s needs for NDA filing or approval. The result of the Phase 2 study may not be indicative

of ultimate success in a larger Phase 2/3 clinical study and, although we are exploring the possibility of partnering LPCN 1148 to a

third party for further development and commercialization, we may not be able to identify potential partners or successfully enter into

a partnership arrangement on terms favorable to us, if at all. While we believe there is a potential to gain Orphan Drug Designation

for an indication or condition in male liver cirrhosis, the FDA may not grant such designation which could adversely impact development

or the commercial potential of LPCN 1148.

LPCN

1111 is in a very early stage of development and may not be further developed for a variety of reasons.

LPCN

1111 is in a very early stage of development. We have completed a Phase 2a and Phase 2b study in hypogonadal men. Future studies may

not have clinical results that support continued development and/or a path towards regulatory approval and commercialization.

In

addition, the active ingredient in LPCN 1111 has only been manufactured on a small scale. Further, our Licensee may choose not to engage

in further development of LPCN 1111 or, if developed, to effectively commercialize LPCN 1111 in the U.S. or Canada. In addition, the

anticipated Phase 3 program for an NDA filing for LPCN 1111 could be very long and expensive, and LPCN 1111 may never be successfully

further developed or commercialized.

LPCN

1107 is in a very early stage of development and may not be further developed for a variety of reasons.

LPCN

1107 is in a very early stage of development and consequently, although we are exploring the possibility of partnering LPCN 1107 to a

third party for further development and commercialization, we may not be able to identify potential partners or successfully enter into

a partnership arrangement on terms favorable to us, if at all. If we are unable to successfully partner LPCN 1107, LPCN 1107 may never

be successfully commercialized. In particular, we have only conducted three Phase 1 clinical studies with this product candidate. Our

completed Phase 1 clinical studies may not be predictive of safety concerns that may arise in pregnant women or demonstrate that LPCN

1107 has an adequate safety profile to warrant further development. These factors can impact the timing of and our ability to continue

development or partner LPCN 1107.

In

addition, a number of companies in the pharmaceutical and biotechnology industries have suffered significant setbacks in late-stage clinical

trials, even after achieving positive results in early-stage development. Accordingly, our results from our Phase 1a, our Phase 1b and

our multi-dose PK dose selection studies may not be predictive of the results we may obtain from further studies and trials.

The

FDA has concluded that Makena, based on Makena’s failed definitive PROLONG study, a competing product with the same active ingredient

and similar target indication, is ineffective and Makena has been withdrawn from the market. It is entirely possible that any pivotal

study on LPCN 1107 may require a placebo-controlled trial design. Therefore, we and/or our partner may face significant challenges in

patient recruitment for a placebo-controlled trial, be faced with significant resource investment to conduct additional trials, and face

potential perceived risk of efficacy failure in a pivotal study resulting in no further development of LPCN 1107.

LPCN

1144 is in a very early stage of development and may not be further developed for a variety of reasons.

LPCN

1144 is in a very early stage of development and consequently the risk that we fail to commercialize LPCN 1144 and related products is

high. We have announced topline primary and key secondary endpoint results from our Phase 2 LiFT and open label extension clinical

studies.

Although

our results from the LiFT and open label extension clinical study results were positive for MASH resolution with no worsening

of fibrosis, these results may not be indicative of ultimate success in a larger Phase 2/3 clinical study with required FDA endpoints

and populations needed for regulatory approval of LPCN 1144 for the treatment of MASH.

In

addition, a number of companies in the pharmaceutical and biotechnology industries have suffered significant setbacks in late-stage clinical

trials, even after achieving positive results in early-stage development. The FDA currently insists on histopathology endpoints for diagnosis

and assessment of efficacy of treatment for MASH with LPCN 1144 in a pivotal trial. Accordingly, our results from our LiFT study

may not be predictive of the results we may obtain from further studies and trials.

Several

factors could significantly affect the prospects for LPCN 1144, including factors relating to the regulatory approval, competitive landscape

and clinical development challenges for LPCN 1144. The anticipated Phase 3 programs for an NDA filing for LPCN 1144 will be very long

and resource intensive. Although we are exploring the possibility of partnering LPCN 1144 to a third party for further development and

commercialization, we may not be able to identify potential partners or successfully enter into partnership arrangements on terms favorable

to us, if at all. If we are unable to successfully partner LPCN 1144, LPCN 1144 may never be successfully commercialized.

Our

research and development programs and processes are at an early stage of development, which makes it difficult to evaluate our business

and prospects or predict if or when we will successfully commercialize or partner our product candidates.

Our

operations to date have primarily been limited to conducting research and development activities under license and collaboration agreements.

Our current portfolio consists of product candidates at various clinical stages of development in addition to our out-licensed product

TLANDO. We have never marketed or commercialized a drug product. Consequently, any predictions about our future performance may not be

as accurate as they could be if we were further along our commercialization path. In addition, as a pre-commercial stage business, we

may encounter unforeseen expenses, difficulties, complications, delays and other unknown factors.

Our

clinical product candidates are at an early stage of development and will require significant further investment and regulatory approvals

prior to marketing and commercialization. As such, our product development processes for LPCN 1154, LPCN 2401, LPCN 2101, LPCN 2203,

and LPCN 1148, in addition to LPCN 1111, LPCN 1144, and LPCN 1107 are very risky and uncertain, and our product candidates may fail to

advance beyond the current study. Even if we obtain required financing, we cannot ensure successful product development or that we will

obtain regulatory approval or successfully commercialize or partner any of our product candidates and generate product revenues.

All

of our clinical candidates will be subject to extensive regulation which can be costly and time consuming, cause delays or prevent approval

of the products for commercialization.

Our

clinical development of LPCN 1154, LPCN 2401, LPCN 2101, LPCN 2203, LPCN 1148, LPCN 1144, and LPCN 1107 and any future product candidates

is subject to extensive regulations by the FDA. Product development is a very lengthy and expensive process and can vary significantly

based upon the product candidate’s novelty and complexity. Regulations are subject to change and regulatory agencies have significant

discretion in the approval process.

Numerous

statutes and regulations govern human testing and the manufacture and sale of human therapeutic products in the United States. Such legislation

and regulation bears upon, among other things, the approval of protocols and human testing, the approval of manufacturing facilities,

safety of the product candidates, testing procedures and controlled research, review and approval of manufacturing, preclinical and clinical

data prior to marketing approval including adherence to cGMP during production and storage as well as regulation of marketing activities

including advertising and labeling.

In

order to obtain regulatory clearance for the commercial sale of any of our product candidates, we must demonstrate through preclinical

studies and clinical trials that the potential product is safe and efficacious for use in humans for each target indication. Obtaining

approval of any of our product candidates is an extensive, lengthy, expensive and uncertain process, and the FDA may delay, limit or

deny approval for many reasons, including:

● the FDA may not accept data generated at our clinical trial sites;

● the FDA may require development of a REMS as a condition of approval;

Preclinical

and clinical data are often susceptible to varying interpretations and analyses, and many companies that have believed their product

candidates performed satisfactorily in preclinical studies and clinical trials have nonetheless failed to obtain FDA approval for their

products.

No

assurance can be given that current regulations relating to regulatory approval will not change or become more stringent. The FDA may

also require that we amend clinical trial protocols and/or run additional trials in order to provide additional information regarding

the safety, efficacy or equivalency of any compound for which we seek regulatory approval. Moreover, any regulatory approval of a drug

which is eventually obtained may entail limitations on the indicated uses for which that drug may be marketed. Furthermore, product approvals

may be withdrawn or limited in some way if problems occur following initial marketing or if compliance with regulatory standards is not

maintained. The FDA could become more risk averse to any side effects or set higher standards of safety and efficacy prior to reviewing

or approving a product. This could result in a product not being approved.

We

are dependent on the commercial success of our licensed product, TLANDO, for royalty revenue and potential milestone payments.

TLANDO

is currently our only product that has completed Phase 3 clinical trials. On February 1, 2024, we transitioned the commercialization

of TLANDO to Verity from our previous licensee Antares. In January 2024, we entered into the Verity License Agreement with Verity, pursuant

to which we granted Verity an exclusive, royalty-bearing, sublicensable right and license to develop and commercialize our TLANDO product

with respect to TRT in the U.S. and Canada. None of our other products have been approved for sale. Therefore, at this stage, our ability

to realize revenue depends on TLANDO’s successful commercialization. The commercial success of TLANDO depends almost entirely on

Verity’s commercialization efforts and we have very limited ability to influence Verity’s efforts, including the amount and

timing of resources they devote, if any, to the commercialization of TLANDO. On March 29, 2022, the FDA granted approval to TLANDO for

testosterone replacement therapy in adult males indicated for conditions associated with a deficiency or absence of endogenous testosterone: primary

hypogonadism (congenital or acquired) and hypogonadotropic hypogonadism (congenital or acquired). Our ability to realize royalty revenue,

will depend on the commercialization efforts of Verity. If Verity is not able to successfully commercialize TLANDO, we may not realize

any royalty revenue under the Verity License Agreement and our business could be adversely affected. Additionally, regulatory approval

of TLANDO may be withdrawn and the failure to maintain regulatory approvals would prevent TLANDO from being marketed and could have a

material adverse effect on our business.

Under

the PREA, our licensing partner, Verity, will need to address the PREA requirement to assess the safety and effectiveness of TLANDO in

pediatric patients. The FDA required certain post-marketing studies including: (i) conducting an appropriately designed label comprehension

and knowledge study that assesses patient understanding of key risk messages in the Medication Guide for TLANDO and (ii) conducting an

appropriately designed one-year trial to evaluate development of adrenal insufficiency with chronic TLANDO therapy. Verity is responsible

for conducting these post-marketing studies. The ramifications of the results of these studies conducted by Verity, or the ramifications

of Verity’s inability or unwillingness to conduct these studies, are unknown to us and would be the between Verity and the FDA.

In

September 2024, we entered into a distribution and license agreement for the development and commercialization of TLANDO in South

Korea with SPC and in October 2024, we entered into a distribution and supply agreement for TLANDO in the GCC countries with

Pharmalink Markets for TLANDO outside the United States, including Canada, South Korea and the GCC countries. Such markets have

requirements for approval of drug candidates with which our licensee(s) must comply prior to marketing. Obtaining regulatory

approval for marketing of TLANDO in the United States or any other one country does not ensure we will be able to obtain regulatory

approval in other countries, but a failure or delay in obtaining regulatory approval in one country may have a negative effect on

the regulatory process in other countries.

If T-replacement

therapies are found, or are perceived, to create health risks, our ability to realize any revenue from TLANDO and LPCN 1111 could be

materially adversely affected, and our business could be harmed. Physicians and patients may be deterred from prescribing and using T-replacement

therapies, which could depress demand for TLANDO and compromise the successful commercialization of TLANDO.

Certain

publications have suggested potential health risks associated with T-replacement therapy, such as increased cardiovascular disease risk,

including increased risk of heart attack or stroke, fluid retention, sleep apnea, breast tenderness or enlargement, increased red blood

cells, development of clinical prostate disease, including prostate cancer, and the suppression of sperm production.

On

March 29, 2022, the FDA approved TLANDO. As part of their approval, the FDA required the inclusion of certain warnings and precautions

in our labeling for TLANDO, including a “black box warning,” including warnings relating to blood pressure increases and

an indication that the safety and efficacy of TLANDO in males less than 18 years has not been established. These warnings may deter physicians

and patients from using TLANDO, which could adversely affect our business.

The

FDA has also required that certain post-marketing studies be conducted to (i) assess patient understanding of key risks relating to TLANDO

and (ii) evaluate development of adrenal insufficiency with chronic TLANDO therapy. Verity is responsible for conducting these post-marketing

studies. Negative outcomes from such studies could adversely affect the ability of Verity to successfully commercialize TLANDO, which

would adversely affect our ability to realize royalty revenue under the Verity License Agreement.

If

we fail to obtain adequate healthcare reimbursement for our products, our revenue-generating ability will be diminished and there is

no assurance that the anticipated market for our products will be sustained.

We

believe that there could be many different applications for products successfully derived from our technologies and that the anticipated

market for products under development could continue to expand. However, due to competition from existing or new products, potential

changes to the class TRT label by the FDA and the yet to be established commercial viability of our products, no assurance can be given

that these beliefs will prove to be correct. Physicians, patients, formularies, payors or the medical community in general may not accept

or utilize any products that we or our collaborative partners may develop. Other drugs may be approved during our clinical testing which

could change the accepted treatments for the disease targeted and make our compound(s) obsolete.

Our

ability to commercialize our products with success may depend, in part, on the extent to which coverage and adequate reimbursement to

patients for the cost of such products and related treatment will be available from governmental health administration authorities, private

health coverage insurers and other organizations, as well as the ability of private payors to pay for or afford our drugs. Adequate third-party

coverage may not be available to patients to allow us to maintain price levels sufficient for us to realize an appropriate return on

our investment in product development.

Coverage

and adequate reimbursement from governmental healthcare programs, such as Medicare and Medicaid, and commercial payers can be critical

to new product acceptance. Coverage decisions may depend upon clinical and economic standards that disfavor new drug products when more

established or lower cost therapeutic alternatives are already available or subsequently become available. Additionally, current manufacturers

of drug products may have agreements with payors that may limit the ability of new products to get on formulary or require a step edit

with an existing product before reimbursement of a new product will occur. Even if we obtain coverage for our products, the resulting

reimbursement payment rates might not be adequate or may require co-payments that patients find unacceptably high. Patients are less

likely to use our products unless coverage is provided and reimbursement is adequate to cover a significant portion of the cost of our

products. Payers may require a more arduous prior authorization process as a condition to payment for TRT therapy. This could adversely

affect the market for TRT products.

In

the United States and in many other countries, pricing and/or profitability of some or all prescription pharmaceuticals and biopharmaceuticals

are subject to varying degrees of government control. Healthcare reform and controls on healthcare spending may limit the price we charge

for any products and the amounts thereof that we can sell. In particular, in the United States, the federal government and private insurers

have changed and have considered ways to change, the manner in which healthcare services are provided. In March 2010, ACA became law

in the United States. ACA substantially changes the way healthcare is financed by both governmental and private insurers and significantly

affects the healthcare industry. The provisions of ACA of importance to our potential product candidates include the following:

In

addition, other legislative changes have been proposed and adopted since ACA was enacted. On August 2, 2011, the Budget Control

Act of 2011, created, among other things, measures for spending reductions by Congress. A Joint Select Committee on Deficit Reduction,

tasked with recommending a targeted deficit reduction of at least $1.2 trillion for the years 2013 through 2021, was unable to reach

required goals, thereby triggering the legislation’s automatic reduction to several government programs. This includes aggregate

reductions to Medicare payments to providers of up to 2% per fiscal year, starting in 2013. On January 2, 2013, President Obama

signed into law the American Taxpayer Relief Act of 2012, which, among other things, reduced Medicare payments to several providers and

increased the statute of limitations period for the government to recover overpayments to providers from three to five years. The Medicare

Access and CHIP Reauthorization Act of 2015 was signed into law on April 16, 2015 and implemented the most significant change in Medicare

reimbursement since the ACA was enacted. This 2015 law authorizes a new Medicare pay –for-performance reimbursement system for

physicians, which will reward physicians for performance on metrics related to quality of care, resource use, meaningful use of electronic

medical records, and clinical practice improvement activities. The Bipartisan Budget Act was enacted on November 2, 2015, and among provisions,

restricts the types of facilities that may receive hospital reimbursement under Medicare. These new laws may result in additional reductions

in Medicare and other healthcare funding, which could have a material adverse effect on our customers and accordingly, our financial

operations.

Any

reduction in reimbursement from Medicare and other government programs may result in a similar reduction in payments from private payers.

In the future, the U.S. government may institute further controls and different reimbursement schemes and limits on Medicare and Medicaid

spending or reimbursement that may affect the payments we could collect from sales of any products in the United States.

The

Department of Health and Human Services Office of Inspector General issued final regulations on November 30, 2020 to eliminate safe harbor

protection under the anti-kickback statute for drug price reductions that pharmaceutical manufacturers pay to Medicare and Medicaid plan

sponsors and their pharmacy benefit managers. The proposal reflects a clear intent to substantially alter many of the current drug discount

and services compensation practices among pharmaceutical manufacturers and Medicare and Medicaid managed care organizations and their

pharmacy benefit managers. The proposal also reflects a skepticism that current drug discount and compensation practices among manufacturers

and pharmacy benefit managers are sufficiently transparent to health plans to ensure that all appropriate cost reductions and value is

passed through to health plans and reflected in lower health plans costs and lower premiums for beneficiaries. The Infrastructure Investment

and Jobs Act enacted in 2021 delayed the potential effective date of the proposal until January 1, 2026, and the Inflation Reduction

Act of 2022 further delayed potential implementation of the rule until 2032. If the regulation becomes effective, it could result in

lower prices for pharmaceutical products in general.

The

Centers for Medicare and Medicaid Services issued an interim final rule on November 20, 2020, that would tie prices for certain drugs

under Medicare Part B to the lowest price for those drugs available in certain countries that are members of the Organization for Economic

Co-operation and Development. This rule was rescinded in December 2021. If resurrected, any similar proposal could result in lower prices

for pharmaceutical products in general.

The

Inflation Reduction Act of 2022 (Pub. L. No. 117-169) was signed into law on August 16, 2022 and includes a number of provisions aimed

at lowering prescription drug costs and reducing government spending on drugs. This includes a requirement that the Department of Health

and Human Services negotiate a “maximum fair price” with drug manufacturers for certain single-source brand drugs or biologics

without generic or biosimilar competitors that are covered under Medicare Part D and Part B. This pricing will begin in 2026 for Medicare

Part D and 2028 for Medicare Part B. An excise tax is imposed on drug manufacturers that fail to comply with the required negotiation

process. In August 2023 the Biden Administration released the first round of drugs subject to this new Medicare Drug Pricing Negotiation

Program. In addition, the law requires drug manufacturers to pay a rebate to the federal government if the price for almost all drugs

covered under Medicare Part D (starting in 2022), and single-source drug or biologics covered under Medicare B (starting in 2023), increase

greater than the inflation rate. The rebate amount equals the number of drug units sold in Medicare multiplied by the amount the drug’s

price exceeds the inflation-adjusted price. The law also modifies the Medicare Part D benefit structure to cap the amount beneficiaries

must spend on drug costs and increase the discounts manufacturers are required to pay. The Inflation Reduction Act of 2022 signals an

increased desire to control the prices and costs associated with pharmaceutical products. A number of states have adopted drug affordability

legislation which permits a drug affordability board to implement or recommend upper payment limits for drugs identified as posing affordability

challenges. This legislation, as well as any future statutes or regulations at the federal or state level, may impact reimbursement for

our product candidates and may challenge our ability to realize an appropriate return on our investment in research and product development.

Any further legislative or administrative action to reduce reimbursement or health benefits to beneficiaries under the Medicare or Medicaid

program could affect the payment we could collect from sale of any product in the United States.

There

is substantial competition in the TRT market, which may result in others discovering, developing or commercializing products before or

more successfully than our licensing partner(s).

We

expect to face significant competition for any of our product candidates, if approved. In particular, TLANDO competes in the T-replacement

therapies market, which is competitive and currently dominated by the sale of T-gels and T-injectables. Receipt of future potential payments

under our licensing agreement will depend, in large part, on our licensing partner’s ability to obtain an adequate share of the

market. Potential competitors in North America, Europe and elsewhere include major pharmaceutical companies, specialty pharmaceutical

companies, biotechnology firms, universities and other research institutions and government agencies. Other pharmaceutical companies

may develop oral T-replacement therapies that compete with TLANDO. For example, because TU is not a patented compound and is commercially

available to third parties, it is possible that competitors may design methods of TU administration that would be outside the scope of

the claims of either our issued patents or our patent applications. This would enable their products to effectively compete with TLANDO,

which could have a negative effect on potential payments under our licensing agreement.

The

following T-replacement therapies currently on the market in the United States compete with TLANDO:

● Oral-T, such as Jatenzo and Kyzatrek;

● Branded, longer-acting injectables, such as Aveed (marketed by Endo);

● T-nasals, such as Natesto (marketed by Acerus);

● transdermal patches, such as Androderm (marketed by Allergan);

● buccal patches, such as Striant (marketed by Endo);

● generic testosterone enanthate intra-muscular injectables;

● authorized generic and generic T-gels; and

● subcutaneous injectable pellets, such as Testopel (marketed by Endo).

On

March 27, 2019, Clarus’ product JATENZO®, an oral TU product, was approved by the FDA and also received three years of marketing

exclusivity. On February 10, 2020, Clarus announced that JATENZO® had been launched and is commercially available. The FDA approved

TLANDO on March 29, 2022, following the expiration of the exclusivity period granted to Clarus with respect to JATENZO®. In October

2022, Clarus’ assets, including JATENZO®, were purchased by Tolmar Pharmaceuticals Inc. in bankruptcy proceedings.

We

are also aware of other pharmaceutical companies that have T-replacement therapies or testosterone therapies in development that may

be approved for marketing in the United States or outside of the United States.

Based

on publicly available information, we believe that several other T-replacement therapies that would be competitive with TLANDO are in

varying stages of development. These therapies include T-gels, oral-T, an aromatase inhibitor, a new class of drugs called Selective

Androgen Receptor Modulators and hydroalcoholic gel formulations of dihydrotestosterone (“DHT”).

In

light of the competitive landscape above, TLANDO is not the only oral TRT to market, which may significantly affect the market acceptance

and commercial success of TLANDO.

Furthermore,

many of our potential competitors have substantially greater financial, technical, and human resources than we do and significantly greater

experience in the discovery and development of drug candidates, obtaining FDA and other marketing approvals of products and the commercialization

of those products. Accordingly, our competitors may be more successful than we may be in obtaining FDA approval for drugs and achieving

widespread market acceptance. Our competitors’ drugs may be more effective, or more effectively marketed and sold, than our products

and may render our products obsolete or non-competitive before we can recover the expenses of developing and commercializing them. We

anticipate that we will face intense and increasing competition as new drugs enter the market and advanced technologies become available.

Failure to successfully compete in this market could materially and negatively impact our business and operations.

Our

Licensees’ ability to commercialize TLANDO may be limited.

Our

Licensee partners’ ability to commercialize TLANDO or obtain marketing approval outside of the United States is uncertain. Our

Licensee’s ability to successfully commercialize TLANDO is contingent upon numerous factors including, among other things, the

completion of post-marketing studies, the availability of supplies, commercial acceptance by patients, the medical community, and third-party

payors, and the resources that our Licensee devotes to the commercialization of TLANDO. If our Licensee is unable to successfully commercialize

TLANDO at scale, our business and operations could be adversely affected.

We

will not be able to successfully commercialize our product candidates without establishing sales, marketing and market access capabilities

internally or through collaborators.

We

currently do not have sales, marketing and market access staff. If and when any of our product candidates are commercialized, we may

not be able to find suitable sales and marketing staff and collaborators for our product candidates. The outside collaborators we work

with, including Verity under the Verity License Agreement with respect to TLANDO, may not be adequate or successful and any collaborators

could terminate or materially reduce the effort they direct to our products. The development of collaborations or an internal sales force

and marketing, market access and sales capability will require significant capital, management resources and time. The cost of establishing

such a sales force may exceed any potential product revenues and our marketing, market access and sales efforts may be unsuccessful.

If we are unable to develop an internal marketing, market access and sales capability or if we are unable to enter into a marketing and

sales arrangement with a third party on acceptable terms, we may be unable to successfully commercialize our product candidates.

Even

if we receive marketing approval in the United States, we may never receive regulatory approval to market our products outside the United

States, which could reduce the size of our potential markets and have a material adverse impact on our business.

In

order to market any products outside of the United States including South Korea and the GCC countries, we must establish and comply with

numerous and varying regulatory requirements of other countries regarding safety and efficacy.

Approval

procedures vary among countries and can involve additional product candidate testing and additional administrative review periods. The

time required to obtain approvals in other countries might differ from that required to obtain FDA approval. The marketing approval process

in other countries may include all of the risks detailed above regarding FDA approval in the United States as well as other risks. In

particular, in many countries outside of the United States, products must receive pricing and reimbursement approval before the product

can be commercialized. This can result in substantial delays in such countries. Marketing approval in one country does not ensure marketing

approval in another, but a failure or delay in obtaining marketing approval in one country may have a negative effect on the regulatory

process in others. Failure to obtain marketing approval in other countries or any delay or setback in obtaining such approval would impair

our ability to market our products in such foreign markets. Any such impairment would reduce the size of our potential markets, which

could have an adverse impact on our business, results of operations and prospects.

We

are subject to stringent government regulations concerning the clinical testing of our products and will continue to be subject to government

regulation of any product that receives regulatory approval.

Numerous

statutes and regulations govern human testing and the manufacture and sale of human therapeutic products in the United States and other

countries where we intend to market our products. Such legislation and regulation bears upon, among other things, the approval of clinical

study protocols and human testing of our products, the approval of manufacturing facilities, testing procedures and controlled research,

the review and approval of manufacturing, preclinical and clinical data prior to marketing approval, including adherence to cGMP during

production and storage, and marketing activities including advertising and labeling.

Clinical

trials may be delayed or suspended at any time by us or by the FDA or by other similar regulatory authorities if it is determined at

any time that patients may be or are being exposed to unacceptable health risks, including the risk of death, or if compounds are not

manufactured under acceptable cGMP conditions or with acceptable quality. Current regulations relating to regulatory approval may change

or become more stringent. The agencies may also require additional clinical trials to be run in order to provide additional information

regarding the safety, efficacy or equivalency of any compound for which we seek regulatory approval. Moreover, any regulatory approval

of a drug which is eventually obtained may entail limitations on the indicated uses for which that drug may be marketed. Furthermore,

product approvals may be withdrawn or limited in some way if problems occur following initial marketing or if compliance with regulatory

standards is not maintained. Regulatory agencies could become more risk adverse to any side effects or set higher standards of safety

and efficacy prior to reviewing or approving a product. This could result in a product not being approved.

If

we, or any future marketing collaborators or CMOs, fail to comply with applicable regulatory requirements, we may be subject to sanctions

including fines, product recalls or seizures and related publicity requirements, injunctions, total or partial suspension of production,

civil penalties, suspension or withdrawals of previously granted regulatory approvals, warning or untitled letters, refusal to approve

pending applications for marketing approval of new products or of supplements to approved applications, import or export bans or restrictions,

and criminal prosecution and penalties. Any of these penalties could delay or prevent the promotion, marketing or sale of our products.

The

successful commercialization of our product candidates and ability to generate significant revenue will depend on achieving market acceptance.

Even

if our product candidates are successfully developed and receive regulatory approval, they may not gain market acceptance among physicians,

patients, healthcare payers such as private insurers or governments and other funding parties and the medical community. The degree of

market acceptance for our products, if approved, will depend on a number of factors, including:

● the prevalence and severity of any adverse side effects;

● limitations or warnings contained in the labeling approved by the FDA;

● pricing and cost effectiveness;

● our ability to increase awareness of our products through marketing efforts;

● our ability to obtain sufficient third-party coverage or reimbursement; and

If

our product candidates are approved but do not achieve an adequate level of acceptance by physicians, healthcare payors and patients,

we may not generate sufficient revenue from our products and we may never become or remain profitable. In addition, our efforts to educate

the medical community and third-party payors on the benefits of our products may require significant resources and may never be successful.

Even

if we obtain marketing approval for our products, physicians and patients using existing products may choose not to switch to our products.

Physicians

often show a reluctance to switch their patients from existing drug products even when new and potentially more effective and convenient

treatments enter the market. Also, physicians may be reluctant to switch patients if adequate reimbursement for new products is not available.

In addition, patients often acclimate to the brand or type of drug product that they are currently taking and do not want to switch unless

their physicians recommend switching products or they are required to switch drug treatments due to lack of reimbursement for existing

drug treatments and only if the new product has adequate reimbursement. The existence of either or both of physician or patient reluctance

in switching to our products would have an adverse effect on our operating results and financial condition.

The

FDA and other regulatory agencies actively enforce the laws and regulations prohibiting the promotion of off-label uses. If we are found

to have improperly promoted off-label uses, we may become subject to significant liability.

The

FDA and other regulatory agencies strictly regulate the promotional claims that may be made about prescription products, such as our

product candidates. In particular, a product may not be promoted for uses that are not approved by the FDA or such other regulatory agencies

as reflected in the product’s approved labeling. The FDA may impose further requirements or restrictions on the distribution or

use of our product candidates as part of a REMS plan, such as limiting prescribing to certain physicians or medical centers that have

undergone specialized training, limiting treatment to patients who meet certain safe-use criteria and requiring treated patients to enroll

in a registry. If we receive marketing approval for our product candidates, physicians may nevertheless prescribe our products to their

patients in a manner that is inconsistent with the approved label. If we are found to have promoted such off-label uses, we may become

subject to significant liability, including potential liability under federal civil and criminal false claims acts. The federal government

has levied large civil and criminal fines against companies for alleged improper promotion 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 fail to comply with federal and state healthcare laws, including fraud and abuse and health information privacy and security laws,

we could face substantial penalties and our business, results of operations, financial condition and prospects could be adversely affected.

As

a pharmaceutical company, even though we do not and will not control referrals of healthcare services or bill directly to Medicare, Medicaid

or other third-party payers, certain federal and state healthcare laws and regulations pertaining to fraud and abuse and patients’

rights are and will be applicable to our business. We could be subject to healthcare fraud and abuse and patient privacy regulation by

both the federal government and the states in which we conduct our business. The laws that may affect our ability to operate include:

Because

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

activities could be subject to challenge under one or more such laws. To the extent that any of our product candidates is ultimately

sold in countries other than the United States, we may be subject to similar laws and regulations in those countries. If we or our operations

are found to be in violation of any of the laws described above or any other governmental regulations that apply to us, we may be subject

to penalties, including civil, criminal and administrative penalties, damages, fines, disgorgement, exclusion from participating in government

healthcare programs, contractual damages, reputational harm and the curtailment or restructuring of our operations. Any penalties, damages,

fines, curtailment or restructuring of our operations could materially adversely affect our ability to operate our business and our financial

results. Although compliance programs can mitigate the risk of investigation and prosecution for violations of these laws, the risks

cannot be entirely eliminated. Any action against us 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. Moreover, achieving

and sustaining compliance with applicable federal and state privacy, security and fraud laws may prove costly.

The

Department of Health and Human Services Office of Inspector General proposed new regulations on February 6, 2019 to eliminate safe harbor

protection under the anti-kickback statute for drug price reductions that pharmaceutical manufacturers pay to Medicare and Medicaid plan

sponsors and their pharmacy benefit managers. The proposal reflects a clear intent to substantially alter many of the current drug discount

and services compensation practices among pharmaceutical manufacturers and Medicare and Medicaid managed care organizations and their

pharmacy benefit managers. The proposal also reflects a skepticism that current drug discount and compensation practices among manufacturers

and pharmacy benefit managers are sufficiently transparent to health plans to ensure that all appropriate cost reductions and value is

passed through to health plans and reflected in lower health plans costs and lower premiums for beneficiaries. If the proposal is finalized,

it could result in lower prices for pharmaceutical products in general. The Infrastructure Investment and Jobs Act enacted in 2021 delayed

the potential effective date of the proposal until January 1, 2026, and the Inflation Reduction Act of 2022 further delayed potential

implementation of the rule until 2032. If the regulation becomes effective, it could result in lower prices for pharmaceutical products

in general.

Any

further legislative or administrative action to reduce reimbursement or health benefits to beneficiaries under the Medicare or Medicaid

program could affect the payment we could collect from sale of any product in the United States.

Our

future success depends on our ability to retain our chief executive officer and other key executives and to attract, retain and motivate

qualified personnel.

We

are highly dependent on Dr. Mahesh V. Patel and the other principal members of our executive team. Employment with our executives

and other employees are “at will,” meaning that there is no mandatory fixed term and their employment with us may be terminated

by us or by them for any or no reason. The loss of the services of any of our executives or other key employees might impede the achievement

of our research, development and commercialization objectives. Recruiting and retaining qualified scientific personnel and accounting

personnel will also be critical to our success. We may not be able to attract and retain qualified personnel on acceptable terms, or

at all, given the competition among numerous pharmaceutical and biotechnology companies for similar personnel. We also experience competition

for the hiring of scientific personnel from universities and research institutions. Failure to succeed in clinical trials may make it

more challenging to recruit and retain qualified scientific personnel.

In

addition, we rely on consultants and advisors, including scientific and clinical advisors, to assist us in formulating our development

and commercialization strategy. Our consultants and advisors may be employed by employers other than us and may have commitments under

consulting or advisory contracts with other entities that may limit their availability to us.

Federal

legislation and actions by state and local governments may permit re-importation of drugs from foreign countries into the United States,

including foreign countries where the drugs are sold at lower prices than in the United States, which could materially adversely affect

our operating results.

Our

licensing partner may face competition for TLANDO from lower priced T-replacement therapies from foreign countries that have placed price

controls on pharmaceutical products. The Medicare Prescription Drug Improvement and Modernization Act of 2003 contains provisions that

may change U.S. importation laws and expand pharmacists’ and wholesalers’ ability to import lower priced versions of an approved

drug and competing products from Canada, where there are government price controls. These changes to U.S. importation laws will not take

effect unless and until the Secretary of Health and Human Services certifies that the changes will pose no additional risk to the public’s

health and safety and will result in a significant reduction in the cost of products to consumers. The Secretary of Health and Human

Services has not yet announced any plans to make this required certification.

A

number of federal legislative proposals have been made to implement the changes to the U.S. importation laws without any certification

and to broaden permissible imports in other ways. Even if the changes do not take effect, and other changes are not enacted, imports

from Canada and elsewhere may continue to increase due to market and political forces, and the limited enforcement resources of the FDA,

U.S. Customs and Border Protection and other government agencies. For example, Pub. L. No. 111-83, which was signed into law in

October 2009, provides appropriations for the Department of Homeland Security for the 2010 fiscal year, expressly prohibits U.S. Customs

and Border Protection from using funds to prevent individuals from importing from Canada less than a 90-day supply of a prescription

drug for personal use, when the drug otherwise complies with the Federal Food, Drug, and Cosmetic Act. Further, several states and local

governments have implemented importation schemes for their citizens, and, in the absence of federal action to curtail such activities,

we expect other states and local governments to launch importation efforts.

The

importation of foreign products that compete with our products could have an adverse effect on our revenue and profitability.

We

may become subject to the risk of product liability claims.

We

face an inherent risk of product liability as a result of the clinical testing of our product candidates and face an even greater risk

on commercialized products. Human therapeutic products involve the risk of product liability claims and associated adverse publicity.

Currently, the principal risks we face relate to patients in our clinical trials, who may suffer unintended consequences. Claims might

Source: SEC EDGAR (public domain) · 10-K for the period ended 2024-12-31, filed 2025-03-13 · accession 0001493152-25-010146

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