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Mira Pharmaceuticals, Inc. MIRA US Equity

Health Care · CIK 1904286
$0.77
+0.02 (+2.68%)
USD · as of 2026-08-27 · marketstack

Mira Pharmaceuticals, Inc. (Nasdaq: MIRA), an SEC filer in Pharmaceutical Preparations, closed at $0.77, +2.7%, on 2026-08-27, with a market cap of $32M and a return on equity of -165.9%. Institutional ownership, earnings history and filed financials are on the tabs below.

MIRA · 10-K · period ended 2024-12-31

← all MIRA documents
filed 2025-03-28 · 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.

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Item 1A. Risk Factors 21

Item 1B. Unresolved Staff Comments 56

Item 1C. Cyber Disclosure 56

Item 2. Description of Property 57

Item 3. Legal Proceedings 57

Item 4. Mine Safety Disclosure 57

Item 5. Market for Common Equity and Related Stockholder Matters 57

Item 6. Reserved 58

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 65

Item 8. Financial Statements 65

Item 9A. Controls and Procedures 65

Item 9B. Other Information 66

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 66

PART III 66

Item 10. Directors, Executive Officers and Corporate Governance 66

Item 11. Executive Compensation 71

Item 14. Principal Accountant Fees and Services 85

Item 15. Exhibits, Financial Statement Schedules 86

Signatures 88

Unless

we have indicated otherwise, or the context otherwise requires, references in this Report to “MIRA,” the “Company,”

“we,” “us” and “our” or similar terms refer to MIRA Pharmaceuticals, Inc., a Florida corporation.

From

time to time, we may use our website, our Facebook page at https://www.facebook.com/people/MIRA-Pharmaceuticals-Inc/100087641460083,

our Twitter at https://twitter.com/PharmaMIRA and on our LinkedIn account at www.linkedin.com/company/mira-pharmaceuticals-inc to distribute

material information. Our financial and other material information is routinely posted to and accessible on the Investors section of

our website, available at www.mirapharmaceuticals.com. Investors are encouraged to review the Investors section of our website because

we may post material information on that site that is not otherwise disseminated by us. However, information that is contained in and

can be accessed through our website, our Facebook page, our Twitter posts and our LinkedIn posts are not incorporated into, and does

not form a part of, this Report.

i

CAUTIONARY

NOTE REGARDING FORWARD-LOOKING STATEMENTS

This

Annual Report on Form 10-K (this “Report”) contains forward-looking statements (as defined in Section 27A of the Securities

Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act) that reflect our

current expectations and views of future events. In some cases, you can identify forward-looking statements by terms such as “may,”

“will,” “should,” “expect,” “plan,” “anticipate,” “could,” “intend,”

“target,” “project,” “contemplate,” “believe,” “estimate,” “predict,”

“potential”, or “continue” or the negative of these terms or other similar expressions. In particular, statements

about our pre-clinical and clinical trials and expectations regarding such trials, the markets in which we operate, including growth

of such markets, and our expectations, beliefs, plans, strategies, objectives, prospects, assumptions, or future events or performance

contained in this Report generally under the headings “Risk Factors,” “Management’s Discussion and Analysis of

Financial Condition and Results of Operations” and “Business” are forward-looking statements.

We

have based these forward-looking statements on our current expectations, assumptions, estimates and projections. While we believe these

expectations, assumptions, estimates, and projections are reasonable, such forward-looking statements are only predictions and involve

known and unknown risks and uncertainties, many of which are beyond our control. These and other important factors, including those discussed

in this Report under the headings “Risk Factors,” “Management’s Discussion and Analysis of Financial Condition

and Results of Operations” and “Business,” may cause our actual results, performance, or achievements to differ materially

from any future results, performance or achievements expressed or implied by these forward-looking statements, or could affect our share

price. Important factors that could cause actual results or events to differ materially from those expressed in forward-looking statements

include, but are not limited to, the following

● the timing of anticipated regulatory filings;

● the timing and availability of data from our clinical trials;

● our ability to recruit and enroll suitable patients in our clinical trials;

● the pricing and reimbursement of our product candidates, if approved;

● developments relating to our competitors and our industry;

Given

the risks and uncertainties set forth in this Report, you are cautioned not to place undue reliance on such forward-looking statements.

The forward-looking statements contained in this Report are not guarantees of future performance and our actual results of operations,

financial condition, and liquidity, and the development of the industry in which we operate may differ materially from the forward-looking

statements contained in this Report. In addition, even if our results of operations, financial condition and liquidity, and events in

the industry in which we operate, are consistent with the forward-looking statements contained in this Report, they may not be predictive

of results or developments in future periods.

Any

forward-looking statement that we make in this Report speaks only as of the date of such statement. Except as required by federal securities

laws, we do not undertake any obligation to update or revise, or to publicly announce any update or revision to, any of the forward-looking

statements, whether as a result of new information, future events or otherwise, after the date of this Report.

Summary

of Principal Risks

Our

business is subject to numerous risks and uncertainties that represent challenges that we face in connection with the implementation

of our strategy and the growth of our business. In particular, the following are the principal risks which could cause a decline in the

price of shares of our common stock:

PART

I

ITEM

1. Description of Business

Overview

MIRA

Pharmaceuticals, Inc. (NASDAQ: MIRA) is a clinical-stage pharmaceutical development company advancing two neuroscience programs targeting

neurologic and neuropsychiatric disorders. The company holds exclusive rights in the U.S., Canada, and Mexico for Ketamir-2 and MIRA-55,

two novel drug candidates designed to address unmet medical needs in pain management, depression, PTSD and cognitive function.

Ketamir-2:

A Novel Oral Ketamine Analog

Ketamir-2

is a patent-pending, oral ketamine analog currently being evaluated for the treatment of diabetic neuropathy and is in an ongoing Phase

I clinical trial. The compound is designed to overcome the limitations of existing ketamine-based treatments, offering the potential

for enhanced safety, improved tolerability, and better oral bioavailability. If approved, Ketamir-2 could provide a safer, more effective

option for patients suffering from neuropathic pain, treatment-resistant depression (TRD), major depressive disorder with suicidal ideation

(MDD-SI), and post-traumatic stress disorder (PTSD), with the possibility of additional Phase I studies exploring these indications.

Neuropathic

pain is a complex, chronic condition resulting from damage or dysfunction in the nervous system, leading to abnormal sensations or pain

responses. Common symptoms include burning, coldness, “pins and needles” sensations, numbness, itching, and sudden electric

shock-like pain. Neuropathic pain can arise from metabolic disorders (such as diabetic neuropathy), viral infections (like post-herpetic

neuralgia), autoimmune diseases, chemotherapy-induced neuropathy, traumatic nerve injury, stroke, or spinal cord injury.

Existing

treatment options include antidepressants (tricyclic antidepressants and serotonin-norepinephrine reuptake inhibitors), anticonvulsants

(gabapentin and pregabalin), topical agents (lidocaine patches and capsaicin), and opioids. However, these therapies often provide incomplete

relief, have significant side effects, and, in the case of opioids, carry a high risk of addiction. Ketamine has demonstrated efficacy

for neuropathic pain, but its poor oral bioavailability and high risk of side effects have limited its widespread use. Ketamir-2 aims

to address these challenges, offering a treatment with fewer side effects, lower abuse potential, and more convenient oral dosing.

MIRA-55:

A Novel Oral Pharmaceutical Marijuana Analog

MIRA-55

is a preclinical-stage investigational drug designed to support cognitive function and enhance memory. It is currently being evaluated

in preclinical studies for its potential benefits in neuropsychiatric, inflammatory, and neurologic disorders. If approved, MIRA-55 could

provide a breakthrough treatment for patients experiencing cognitive decline, including those with early neurodegenerative conditions.

Regulatory

and DEA Classification

The

U.S. Drug Enforcement Administration (DEA) has completed its scientific review of both Ketamir-2 and MIRA-55, determining that neither

compound will be classified as a controlled substance or listed chemical under the Controlled Substances Act and its governing regulations.

This regulatory distinction significantly enhances their commercial and clinical viability, removing potential barriers associated with

controlled substances and positioning both compounds for streamlined clinical development and commercialization.

MIRA

Pharmaceuticals remains committed to advancing Ketamir-2 and MIRA-55 through clinical development with a focus on addressing major unmet

medical needs and improving patient outcomes.

Preclinical

Studies and Pharmacology of Ketamir-2

MIRA

has conducted extensive preclinical studies to characterize the pharmacological profile, safety, and therapeutic potential of Ketamir-2,

an investigational compound targeting neuropathic pain, treatment-resistant depression (TRD), major depressive disorder with suicidal

ideation (MDD-SI), and post-traumatic stress disorder (PTSD). These studies, performed in accordance with ICH and FDA regulatory guidelines,

include in vitro and in vivo assessments to evaluate receptor binding, efficacy, selectivity, pharmacokinetics, metabolism, general pharmacology

and toxicology.

Mechanism

of Action and Receptor Selectivity

Ketamir-2

has been identified as a low-affinity NMDA receptor antagonist, selectively binding to the PCP-site with an IC50 of approximately 100

μM. Its primary metabolite, Nor-Ketamir, also binds to the PCP-site and also does not exhibit affinity for NMDA site, with an IC50

of approximately 300 μM. This targeted receptor interaction differentiates Ketamir-2 from ketamine, which exhibits broader receptor

binding, including opioid and monoaminergic receptors, and binds to NMDA receptors with significantly higher affinity (0.5–1 μM).

Efficacy

in Animal Models

The

therapeutic potential of Ketamir-2 was evaluated in preclinical neuropathic pain and depression models, demonstrating significant effects:

Recent

Developments

Executive

Incentive Compensation Program

On

March 26, 2025, the compensation committee (the “Committee”) of MIRA Pharmaceuticals, Inc. (the “Company”) adopted

the Company’s Executive Incentive Compensation Plan (the “EICP”) for Erez Aminov, its Chairman and Chief Executive

Officer. The EICP was approved by the Committee following greater presentation of the EICP to the board of directors of the Company (the

“Board”). The specific terms of the EICP were prepared by the Board’s independent compensation consultant.

Under

the EICP, Mr. Aminov is eligible to receive an annual target bonus of $242,500, with a maximum bonus of up to $485,000 (the “Annual

Target Bonus”). The Annual Target Bonus is equally weighted (though as adjusted as appropriate) based on the following three components:

(i) achievement of clinical milestones for the Company’s drug candidates, (ii) entering into certain strategic partnerships, and

(iii) achieving capital raise milestones. Each component under the 2025 Program may be achieved and a corresponding payout made independent

of the other components, but only after such component meets the minimum threshold of $40,017 is reached before any bonus payments will

be made.

Under

the EICP, Mr. Aminov will be eligible for certain long-term awards of up to 500,000 performance-based units of the Company’s common

stock, par value $0.001 upon the Company achieving specified milestones based upon the Company reaching certain market capitalization

values and the progress of the Company’s drug candidates.

Mr.

Aminov will also be entitled to an amount equal to 3% of the total value of any mergers and acquisition or strategic transaction completed

by the Company.

All

awards under the EICP are subject to the approval of the Board and the Committee. Furthermore, the Board and the Committee, each in its

sole discretion, generally retain the right to amend, supplement, supersede or cancel any awards under the EICP for any reason, and reserve

the right to determine whether and when to pay out any bonus amounts pursuant to or outside of the EICP, regardless of the achievement

of the performance targets.

In

addition, the Committee approved an increase of Mr. Aminov’s salary to $485,000 effective April 1st.

Binding Letter of Intent with SKNY Pharmaceuticals

Inc.

On March 19, 2025, the Company

entered into a binding letter of intent (the “LOI”) with SKNY Pharmaceuticals, Inc. (“SKNY”), a privately held

Delaware corporation, to acquire SKNY through a stock exchange transaction (the “SKNY Acquisition”). The acquisition will

bring SKNY-1, a novel oral drug candidate targeting weight loss and smoking cessation—two of the leading causes of preventable death—into

MIRA’s development pipeline. As part of the agreement, SKNY will provide a $5 million capital infusion in cash or cash equivalents,

further strengthening MIRA’s financial position and supporting future growth initiatives.

SKNY holds exclusive rights to

its compounds in the United States, Canada, and Mexico. Under the terms of the LOI, SKNY will merge into the Company through a stock exchange,

with each outstanding share of SKNY’s common stock being exchanged for shares of MIRA’s common stock. The exact exchange ratio

will be determined by an independent third-party valuation firm (the “Independent Valuator”) based on the relative values

of both companies. The completion of the SKNY Acquisition is contingent upon the Independent Valuator determining that SKNY’s valuation

is at least equal to or greater than that of the Company. The SKNY Acquisition will be subject to shareholder approval of both companies.

Safety

and Toxicology Studies

Cardiovascular,

CNS, and Respiratory Safety

A

GLP-compliant safety pharmacology program evaluated the effects of Ketamir-2 on the cardiovascular, central nervous system (CNS), and

respiratory function using standard nonclinical models.

Toxicology

and Dose Tolerability

Comprehensive

toxicology studies were conducted in Sprague Dawley rats and Beagle dogs to assess systemic exposure, metabolism, and dose tolerability.

Pharmacokinetics

and Metabolism

A

series of in vivo pharmacokinetics (PK) and toxicokinetic (TK) studies assessed the absorption, metabolism, and systemic exposure of

Ketamir-2.

Ketamir-2

Clinical Development Program

The

clinical development program for Ketamir-2 follows a structured, multi-phase approach, beginning with IND-enabling studies and progressing

through Phase I and Phase IIa clinical trials. The objective is to evaluate the safety, efficacy, and optimal use of Ketamir-2 for the

treatment of diabetic neuropathy, with a focus on patient safety and regulatory compliance. If successful, Ketamir-2 could provide a

novel treatment option that addresses the limitations of existing therapies for neuropathic pain management.

IND-Enabling

Studies and Regulatory Progress

The

development pathway began with the completion of IND-enabling studies, including pharmacokinetics, pharmacodynamics, toxicology, and

safety pharmacology assessments in compliance with FDA regulatory standards. Following the submission of an Investigational New Drug

(IND) application for diabetic neuropathy to the FDA in December 2024, the agency provided feedback requiring the completion of a neurotoxicity

study before proceeding with human dosing in the United States. This study is currently ongoing, and we expect it to be completed by

May 2025.

While

awaiting the completion of the neurotoxicity study, we have received approval from the Israeli Ministry of Health and Institutional Review

Board (IRB) to initiate our Phase I studies. The study will be conducted at the Clinical Pharmacology Unit, Hadassah Medical Center in

Jerusalem, Israel. We plan to begin Phase I clinical trials in Israel in the first quarter of 2025, followed by Phase IIa studies in diabetic

neuropathy patients to be initiated in the fourth quarter of 2025.

Phase

I: Safety and Dosage Determination in Healthy Volunteers

Study

Design

● Randomized, double-blind, placebo-controlled trial.

● Primary objective: Assess safety and tolerability of Ketamir-2.

Participant

Selection

● Healthy adult volunteers representing a diverse demographic population.

Dosing

and Administration

● Continuous monitoring for adverse effects.

Outcome

Measures

Phase

IIa: Dose, Tolerability, and Early Efficacy in Diabetic Neuropathy

Following

the completion of Phase I, Phase IIa clinical trials will focus on diabetic neuropathy patients. This phase will evaluate the optimal

dose and tolerability while also collecting preliminary efficacy data.

Study

Design

● Randomized, controlled trial in patients with diabetic neuropathy.

● Primary objective: Identify optimal dose and tolerability.

● Secondary objective: Assess early efficacy outcomes.

Participant

Selection

Dosing

Regimen

● Dose range based on Phase I findings.

● Flexible or fixed-dose regimens, depending on safety and tolerability data.

Outcome

Measures

● Efficacy assessments: Several standardized pain measures.

Clinical

Manufacturing and Drug Supply

Recipharm

Israel Ltd., a leading global contract development and manufacturing organization (CDMO), has successfully completed the upscaling, development,

and GMP manufacturing for clinical and preclinical supplies of Ketamir-2.

MIRA-55:

A Novel Oral THC Analog

Our

objective is to develop and commercialize new treatment options for neuropsychiatric, inflammatory, and neurologic diseases and disorders.

Cannabinoids are a class of chemical compounds that are naturally occurring and are primarily found in cannabis plant extracts. The two

major cannabinoids found in cannabis plant extracts include tetrahydrocannabinol, a compound that is the main psychoactive ingredient

of cannabis (or THC) and cannabidiol, the second most prevalent active ingredient in cannabis which does not have psychoactive properties

(or CBD). These compounds bind to CB1 and CB2 cannabinoid receptors, which are found throughout the body. Specifically, CB1 receptors

are concentrated in the central nervous system (or CNS), while CB2 receptors are found mostly in peripheral organs and are associated

with the immune system. When the chemical compounds bind to these cannabinoid receptors, the process elicits certain physiological responses.

Physiological responses to cannabinoids may vary among individuals. Some of the effects of cannabinoids have been shown to impact nervous

system functions, immune responses, muscular motor functions, gastrointestinal maintenance, blood sugar management, and the integrity

of ocular functions. Based on pre-clinical testing, our product candidate, MIRA-55, appears to have a strong selectivity for CB2 versus

CB1, and is designed to minimize the risk of psychoactive adverse events associated with CB1 activation.

Mechanism

of Action of MIRA-55

We

believe that the effects of MIRA-55 at the cannabinoid receptors CB1 and CB2 is predicted to account for most of its potential therapeutic

effects, especially as it relates to its anti-inflammatory properties. For example, the difference in the dose-response effects of MIRA-55

compared with THC on CB1 receptors appears to coincide with its improved therapeutic profile. If approved by the FDA, MIRA-55 may potentially

provide therapeutic effects and enhanced cognition and memory.

THC

has been demonstrated to have biphasic physiological effects (meaning effects in two phases), which have been described for over 40 years:

at low levels THC has positive effects while high doses cause the opposite, undesirable symptoms. Examples of biphasic effects at low

versus high levels of THC include the anti-anxiety versus pro-anxiety effects, respectively. Through pre-clinical test, we obtained the

following dose-response effects for MIRA-55 and THC at the CB1 receptor (see below). In contrast to THC, which displays an initial maximally

stimulatory and then inhibitory response at CB1, MIRA-55 appears to act as a monophasic partial agonist (meaning it has a lower intrinsic

activity than full agonists) in that it creates a stimulation throughout its dose range, achieving a moderate activation of the CB1 even

at high doses. We believe that this accounts for the potential broad therapeutic efficacy of MIRA-55 and the observed absence of negative

symptoms even at maximal doses of the drug.

Figure

1: Compound activity with the selected GPCR Biosensor Assays: THC vs MIRA-55 agonist activity at the CB1 Receptor.

In

pharmacology, “efficacy” or “Emax” refers to the maximum response that can be achieved with a drug or agent.

It represents the extent or magnitude of the response produced by the drug once it has bound to its target, typically referred to as

a receptor. The binding between a drug and its receptor is characterized by affinity, which quantifies the strength of their interaction.

Efficacy, however, assesses the action or effect of the drug following binding to the receptor.

The

dose-response curve is a commonly used graph in pharmacology that depicts the relationship between the effect of a drug and its dosage.

The X-axis represents the increasing doses of the drug, while the Y-axis represents the response produced by the drug. In the case of

the figure above, the term “% Efficacy” on the Y-axis refers to the maximum response that can be achieved with the agonist

(MIRA-55 or THC) in relation to its ability to activate GPCR receptors (specifically CB1 receptors). GPCRs are G-protein-coupled receptors

that form a large group of proteins which are expressed on the cell surface of eukaryotic cells to detect molecules outside the cell

and activate cellular response.

The

data presented in the figure above has been normalized to the maximal and minimal responses observed in the presence of a control compound

and vehicle, respectively. This normalization allows for a standardized comparison of the agonist’s efficacy.

MIRA-55

Preclinical Developments and Studies

As

of the date of this report, we have completed several preclinical studies of MIRA-55, including, but not limited to, radio-ligand binding

assays, the elevated plus maze (EPM) model of anxiety, and hot plate model thermal sensitivity testing.

We

have studied the effects of acute administration of MIRA-55 on anxiety-related phenotypes in mice to model human conditions. An intraperitoneal

injection of placebo (e.g., saline) or MIRA-55 (50 mg/kg treatment) was administered to C57Bl/6 mice (n=5/group) that were 8-12 weeks

old. Thirty minutes following injection, mice were tested in anxiety-related measures using the Elevated Plus Maze (EPM). The EPM is

a widely used preclinical behavioral assay for rodents and has been validated to assess the anti-anxiety effects of pharmacological agents.

If determined and approved by the FDA or other regulatory agencies, MIRA-55 appears to have anti-anxiety effects at doses that lacked

side effects of sedation or intoxication in mice. The EPM measures anxiety in rodents as a screening test for putative anxiolytic compounds

and as a general research tool in neurobiological anxiety research, such as Generalized Anxiety Disorder (GAD) or Post-Traumatic Stress

Disorder (PTSD). The model is based on the animal’s aversion to open spaces, which are present in the open arms of the maze. Anti-anxiety

effects of test agents are demonstrated by an increase in the percentage of time spent in the open arms with treatment compared to placebo.

The total distance traveled is a measure of the overall level of arousal and mobility of the mice undergoing testing on the EPM and is

used to rule out any sedating or intoxicating effects of the test agent.

Preclinical

studies have also shown the potential of MIRA-55 for relieving pain. Several clinically approved pharmacological agents used to treat

pain, including opioids, have been demonstrated to delay or ameliorate the onset of heat sensitivity upon paw exposure of mice to heat.

Thirty minutes after treatment with either a placebo (control) or MIRA-55, mice were placed on a heated plate to measure the time it

took for each mouse to lift its paw in response to the mild pain they felt from the heat. Mice treated with pain-alleviating drugs took

significantly longer to become bothered by the heat and to lift their paws. Similarly, mice treated with MIRA-55 statistically took significantly

more time to lift their legs, indicating MIRA-55’s potential effectiveness as a possible treatment for pain in this model. If approved

by the FDA, MIRA-55 may potentially provide therapeutic effects for pain control.

MIRA-55

is a CB2 agonist, which may also be an optimal treatment for neurodegenerative diseases associated with neuroinflammation caused by microglial

activation. CB2 agonism has been shown in preclinical studies to regulate neuroinflammatory processes, reducing the neuronal damage characteristic

of degeneration. We believe there may be a strong rationale for CB2 agonism in neurodegenerative diseases, given increased CB2 expression

in patients with these diseases as well as preliminary results from animal models. We see potential for a potent CB2 agonist to treat

a range of neurodegenerative diseases. MIRA-55, through its robust activity at CB2 compared to CB1, was designed to minimize the risk

of psychotropic adverse events associated with CB1 activation. If approved by the FDA, MIRA-55 may potentially provide therapeutic effects

for neurodegenerative and neuroinflammatory illnesses.

Our

preclinical development program for MIRA-55 has included a variety of testing. Summarized below are the tests we have completed. Our

interpretation of results derived from preclinical data, or our conclusions based on preclinical data, may prove inaccurate and are not

necessarily predictive indicators of future results. See the section below titled “Research and Testing to Date - MIRA-55”

for more information.

In

addition to the studies completed, we have ongoing preclinical studies evaluating the effects of MIRA-55 on memory and cognition in animal

models. These studies aim to further assess MIRA-55’s potential for enhancing cognitive function and addressing deficits associated

with neurodegenerative and neuropsychiatric disorders.

Our

MIRA-55 Clinical Development Program

Following

the preclinical development plan outlined above, we intend to advance MIRA-55 toward an Investigational New Drug (IND) application submission

to the FDA for the treatment of cognitive decline in elderly patients. This patient population represents a significant unmet medical

need, and we believe MIRA-55 has the potential to provide therapeutic benefits in this area.

The

timing of our IND submission will be based on the completion of ongoing preclinical studies, regulatory discussions, and overall development

progress. If the FDA allows the program to proceed, a Phase I trial would be expected to begin following the standard regulatory review

period post-IND submission.

All

development plans are subject to FDA review and acceptance. As discussions with the FDA progress, we may refine our timeline for clinical

trials and regulatory submissions as appropriate. Given the inherent uncertainties in drug development, there is no guarantee that our

clinical development activities will align with anticipated timelines.

Market

Opportunity and Competitive Advantage of Ketamir-2 in Neuropathic Pain Treatment

Market

Opportunity

Neuropathic

pain is a significant and growing health concern in the United States, affecting approximately 10% of adults (PMC5677393). The

North American neuropathic pain market was valued at approximately $2.60 billion in 2022 and is projected to reach $5.20 billion by 2030,

growing at a 9.0% compound annual growth rate (CAGR) during this period (Data Bridge Market Research). This growth is driven by an aging

population, increasing prevalence of diabetes, chemotherapy-induced neuropathy, and post-surgical nerve injuries.

Despite

the high prevalence and economic burden, current treatment options remain limited, often ineffective, or associated with significant

side effects and safety concerns. Standard treatments include antidepressants (tricyclic antidepressants, serotonin-norepinephrine reuptake

inhibitors), anticonvulsants (gabapentin, pregabalin), opioids, and topical agents. However, these medications often provide incomplete

pain relief, require long-term use, and come with risks such as sedation, cognitive impairment, addiction, and withdrawal symptoms.

The

strong demand for innovative, effective, and safer neuropathic pain treatments presents a major market opportunity for Ketamir-2, a novel

investigational therapy designed to address these critical treatment gaps.

Competitive

Advantage of Ketamir-2

Ketamir-2

has the potential to transform neuropathic pain management by offering a more effective, safer, and accessible treatment compared to

existing therapies, including currently approved medications.

● Potential Advantages Over Current FDA-Approved Neuropathic Pain Treatments:

By

offering oral bioavailability, improved safety, reduced abuse potential, and a potential advantage over currently approved neuropathic

pain treatments, Ketamir-2 is positioned to become a leading treatment option in the rapidly growing neuropathic pain market, addressing

an urgent need for more effective and accessible pain management solutions.

Ketamir-2

Development Strategy

The

goal is to advance the development of Ketamir-2 as an orally administered medication with the potential for fewer side effects and greater

accessibility, free from the restrictions imposed by ketamine’s REMS. Ketamir-2 aims to address the urgent clinical need for a

rapid-acting treatment for diabetic neuropathy and treatment-resistant depression (TRD) in patients who can take the medication at home.

The

strategic focus is to establish proof of concept in human patients, demonstrating Ketamir-2’s safety, efficacy, and differentiation

from existing therapies. In parallel, the company will actively explore effective exit strategies, including strategic partnerships,

licensing opportunities, or potential acquisition pathways to maximize value and commercial potential.

MIRA-55

Development strategy

Our

goal is to develop therapeutics targeting well-characterized CB1 and CB2 receptors with optimized pharmacological properties to transform

the lives of patients with neurological diseases. Key elements of our strategy to achieve this goal include:

Ketamir-2

Preclinical

Research Findings

In

Silico Analysis of Targets of Ketamir-2 vs Ketamine

In

silico analysis, referring to computer-based techniques, has become an integral part of pharmaceutical research and development.7

This approach utilizes computational methods to analyze and predict the properties and behaviors of pharmaceutical compounds. The

use of in silico analysis is especially crucial in the early stages of drug development, as it aids in identifying potential drug targets

and elucidating differences between a new drug and its parent compound. By analyzing large datasets, such as genomic, proteomic, and

metabolomic data, researchers can predict how different compounds might interact with various biological targets. This approach helps

in understanding the mechanism of action of new drugs and can significantly reduce the time and cost associated with experimental screening.

InSilico Trials was contracted to provide a comparison between targets of Ketamir-2 vs ketamine employing their target identification

protocol. The following characterize some of the unique targets that are predicted to interact with either Ketamir-2 or ketamine, thereby

differentiating one drug from the next.

Studies

evaluating the mechanism of action of the investigational product indicate that Ketamir-2 exhibits a highly selective receptor binding

profile. Specifically, Ketamir-2 was found to be a low affinity NMDA receptor antagonist, that selectively binds to the phencyclidine

(PCP)-site with an IC50 on this receptor site of ~100 μM. In contrast, ketamine primarily works as an NMDA receptor

antagonist with affinities in the range of 0.5-1 μM.

Ketamir-2

selective target:

Additionally,

while ketamine has a broader receptor binding profile which includes opioid receptors and receptors associated with monoaminergic systems,

the receptor binding profile of Ketamir-2 and the primary metabolite of Ketamir-2 is specific to the NMDA receptor PCP-site.

Pharmacology:

Primary

pharmacology studies (in vitro and in vivo) conducted to support the advancement of Ketamir-2 are summarized in the table below. In vivo

pharmacology assessments include evaluation of Ketamir-2 using endpoint assessments post-dose administration that are traditionally utilized

to evaluate behavioral indices such as spontaneous horizontal locomotor activity, anxiety, and depression in addition to evaluation of

the therapeutic efficacy in a rodent model of neuropathic pain. While endpoint assessments pertaining to depression, anxiety, and general

locomotion are not direct evidence of an improvement in indices of neuropathic pain, discordant neuropharmacological signaling through

the NMDA receptor is a commonality within neuropsychiatric disorders such as depression and anxiety. Specifically, overactivation of

the NMDA receptor has been suggested to play a role in major depressive disorders for which anxiety is comorbid. Moreover, signaling

through the NMDA receptor plays a role in the pain transmission pathway and is thus associated with neuropathic pain. Thus, data derived

from assessments traditionally used in the evaluation of potential antidepressant therapeutics such as the forced swim test, elevated

plus maze, and open field test are directly linked to the mechanism of action of Ketamir-2.

MIRA

Pharmaceuticals has completed a series of nonclinical pharmacology studies characterizing Ketamir-2 efficacy in vitro and in

vivo in animal models. Results of in vitro assessments which evaluated the pharmacological activity of Ketamir-2 indicate

that Ketamir is a low affinity NMDA receptor antagonist that selectively binds to the PCP-site with an IC50 of ~100 μM

on this receptor site. Nor-Ketamir, the primary metabolite of Ketamir-2, selectively binds to the PCP-site with no affinity for NMDA.

The IC50 is ~300 μM. Evaluation of therapeutic efficacy of Ketamir-2 in animal models of depression, anxiety and neuropathic

pain (i.e., Chung model) indicate that treatment with Ketamir-2 results in anti-anxiolytic and anti-depressive behavior in behavioral

assessments such as the open-field test, elevated plus maze, and the forced swim test. Moreover, animals administered 30 – 300

mg/kg Ketamir-2 exhibited significant increases in mean withdrawal threshold on Day 15 and 22 (100 and 300 mg/kg only) when compared

to Day 14 post-surgery values. These ameliorative effects are observed in the absence of off-target binding/signaling from both Ketamir-2

and the primary metabolite Nor-Ketamir.

Figure

2: Effect of Ketamir-2 on neuropathic pain in male rats. Study represents the sensitivity to von-Frey filaments at 15 (blue) and 22 days

(purple) after induction of neuropathy.

Bioavailability:

MIRA

has conducted a series of informational ADME assessments typical for a novel therapeutic classified as a small molecule. The data indicate

that Ketamir-2 is permeable at a dose of 10 μM (A-B and B-A) and is not highly bound to plasma proteins in mouse, rat, dog, cynomolgus

monkey, or human plasma. Substrate interaction and metabolism studies indicate that Ketamir-2 is not a substrate of P-glycoprotein and

is metabolized in mice, rats, dogs, cynomolgus monkey, and human hepatocytes with half-lives between 3.26 – 18.3 min. This biotransformation,

as evaluated in human hepatic microsomes, is primarily the result of N-demethylation with metabolism being mediated primarily by CYP2B6

and CYP3A4

In

addition to these data, the pharmacokinetics of Ketamir-2 have been characterized in a series of in vivo PK/TK studies conducted in Sprague

Dawley rats and Beagle dogs. General PK data indicate that Ketamir-2 does cross the blood brain barrier with longer exposure times and

greater levels of nor-Ketamir present in the brain. Moreover, the PK profile of Ketamir-2 following oral administration is characterized

by rapid absorption, a short half-life, high clearance, and lower oral bioavailability.

Within

the definitive toxicology studies, in general, females had higher systemic exposure than males of both Ketamir-2 and nor-Ketamir at 100

and 300 mg/kg/day (Days 1 and 14) and at 1000 mg/kg/day (Day 1) in rats and at 100 mg/kg/day (Days 1 and 14) and at 50 mg/kg/day (Day

1) in canines. Within rats, systemic exposure increased dose proportionally in females on Day 1 and in both sexes on Day 14 but increased

more than dose proportionally in males on Day 1. In contrast, systemic exposure in canines increased in a more than dose proportional

manner in both sexes on Days 1 and 14. The metabolite to parent (nor-Ketamir/Ketamir-2) ratios in AUC0-24h ranged from 2.2

– 22 and 4.5 – 44 in rats and canines, respectively.

MIRA-55

Eurofins

DiscoverX has developed a panel of cell lines stably expressing non-tagged GPCRs that signal through cyclic adenosine monophosphate,

a messenger used for intracellular signal transduction in many different organisms (or cAMP). Hit Hunter® cAMP assays are specialized

tests that track the activation of a type of cell receptor known as GPCR. GPCRs play a crucial role in how cells respond to external

signals, and they are activated through two pathways: Gi and Gs secondary messenger signaling. These pathways are like internal communication

systems in cells that relay signals from the outside to trigger specific responses inside the cell. The assay is conducted in a straightforward,

uniform manner without the need for image-based analysis. This method uses a technology developed by DiscoverX called Enzyme Fragment

Complementation (or EFC). In EFC, fragments of an enzyme, specifically β-galactosidase (β-Gal), are brought together to become

functional only when the GPCR is activated. β-Galactosidase, the enzyme used as a functional reporter in this assay, is typically

inactive in fragmented form and becomes active when the fragments reassemble, indicating the activation of the GPCR. In this case, the

GPCR target was CB1 receptor. Compounds were tested in agonist and antagonist mode with the requested GPCR Biosensor Assays. For agonist

assays, data was normalized to the maximal and minimal response observed in the presence of control ligand and vehicle. This Eurofins

DiscoverX system was used to test THC vs MIRA-55 agonist activity at the CB1 receptor.

Unlike

CB1 receptors that mediate many of the psychotropic effects of cannabinoids on the CNS, CB2 receptors are predominantly present on cells

of the immune system. Based on preliminary results of our GPCR biosensor assays, the CB2 receptor agonistic effects of MIRA-55 are 8-fold

more potent than THC and 30-fold more potent than CBD.

The

study regarding the ability of MIRA-55 vs THC vs CBD to activate CB2Receptors and alter intracellular cAMP levels was performed by the

CRO Eurofins DiscoverX.

As

can be seen in the table below, the EC50 (i.e. concentration required to induce a half maximal response) for MIRA-55 was 8 times more

potent than THC and at least 30 times more potent that CBD-i.e. it only took 1 uM of MIRA-55 to induce the same response that required

8 uM of THC and >30 uM of CBD.

Compound Name Assay Name Assay Format Assay Target Result Type EC50 Unit

CBD cAMP Agonist CNR2/CB2 EC50 >30 uM

Table:

The foregoing measurements were performed as follows:

DiscoverX

has developed a panel of cell lines that stably express non-tagged GPCRs (G-protein coupled receptors) capable of signaling through cAMP.

The Hit Hunter® assay platform is used to investigate the functionality and response of these GPCRs.

In

the case of the CB2 receptor, which is a GPCR involved in various physiological processes and has potential therapeutic implications,

the Hit Hunter® assay can be employed to study the effects of drug agonists on CB2 receptor activity.

To

measure the half maximal response (EC50) of CB2 receptor activation by a drug agonist that leads to a decrease in cAMP levels, an alternative

approach may be required. One common method involves using forskolin, an activator of adenylate cyclase, to stimulate cAMP production.

Forskolin bypasses the GPCR signaling and directly activates adenylate cyclase, resulting in increased cAMP levels.

In

the presence of forskolin, the drug agonist at the CB2 receptor can then be tested at various concentrations to determine its ability

to inhibit the forskolin-induced cAMP production. The drug’s concentration that leads to a 50% reduction in forskolin-stimulated

cAMP levels can be considered the half maximal response or EC50.

Completed

Pre-Clinical Tests

EPM

Model of Anxiety Test

EPM

is a widely used behavioral test to assess anxiety-like behavior in rodents. Typically, rodents tend to avoid open spaces due to their

natural aversion to potentially dangerous areas. Therefore, spending more time in the open arms of the maze indicates decreased anxiety-like

behavior. Similarly, the total distance travelled can reflect general locomotor activity and exploratory behavior, which can be influenced

by the state of anxiety and the effect of drugs.

The

EPM apparatus consists of two open arms and two enclosed arms elevated above the floor. Blue Bars represent the percentage of time spent

in the open arms by mice in the placebo and drug-treated groups. Green Bars show the total distance travelled by mice in both groups

during the EPM test

The

issue of how to test the effect of MIRA-55 on cognition was complicated by the following:1) MIRA-55 has anti-anxiety (i.e. anxiolytic)

effects, 2) anxiolytics can potentially improve cognitive assessment outcomes by reducing anxiety levels that may otherwise hinder cognitive

functioning. Thus, in commonly performed tests of cognition in mice, such as novel object recognition and Morris water maze, anxiolytic

medications can indirectly result in improved performance by decreasing anxiety rather than by directly improving cognition. To separate

assessments of the impact of MIRA-55 on cognitive performance from its demonstrated anti-anxiety effects, we employed a model of context

fear conditioning wherein we dosed the mice after training. Context fear conditioning in mice is a behavioral paradigm used to measure

cognitive processes related to associative learning and memory. Associative learning, where an individual learns to associate specific

stimuli or contexts with outcomes, in this case the mice associate being in a specific chamber with receiving a mild foot shock that

occurs during training the day before testing. This process of forming associations between stimuli, actions, and consequences is involved

in numerous skills and behaviors in everyday life: it underlies learning new skills, developing habits, and acquiring knowledge through

experiences and conditioning. The use of associating the chamber with the foot shock on day one, means that when the mice are returned

to the chamber on day 2 a measure of how much freezing they do corresponds to a read out of how well they can recall the experiences

they had during training on day 1 (i.e. the greater the freezing, the better the recollection of the association between the chamber

and food shock). Since the mice are given MIRA-55 AFTER training that takes place on day 1, and only before testing on day 2, there is

no concern about the anxiolytic effects of MIRA-55 on learning during training, but rather this model tests MIRA-55’s effects on

performance only-which in this case represents memory (i.e. the ability to recognize and recall the chamber where they had previously

been shocked) and to translate that into an associated behavior (i.e. freezing). As published in the Journal of Neuropharmacology in

2023, THC and cannabis impair context fear conditioning, both when given prior to training (because of its anti-anxiety effects) and

when given prior to testing (because of its cognitive impairing effects). MIRA-55 resulted a dramatic effect on cognitive performance

in the context fear conditioning model, the percentage of time spent freezing-that is a demonstration of their memory and association-in

the mice who received MIRA-55 at a dose of 75 mg/kg was more than twice that of those who received 0 mg/kg=placebo (i.e. 55% vs 25%,

p<0.0001). Thus, MIRA-55 doubled the cognitive performance of the mice compared to placebo. This degree of improvement in cognitive

performance in healthy mice dosed just prior to testing and after learning has not been demonstrated with any cannabinoid compound previously.

Because

MIRA-55 is an anxiolytic, we decided to test whether it could impair cognitive function. We therefore sought to determine if MIRA-55

could impair attention-a different aspect of cognition than memory, recall and associative learning, and one that is affected negatively

by sedating compounds (e.g. THC, Cannabis, benzodiazepine, etc.) and positively by stimulants (e.g. caffeine, nicotine, amphetamine)

In order to assess whether MIRA-55 affected attention as compared to THC required a different testing model-Psychomotor Vigilance Test

(PVT). The rat Psychomotor Vigilance Test (rPVT) is a widely used method to measure sustained attention in rodents. In the rPVT model,

rats are trained to respond to a visual stimulus by pressing a lever, with shorter reaction times indicative of better attentional performance.

Mice with longer reaction times or higher variability in response times may be considered to have attention deficits or altered vigilance.

Data is shown as percentage accuracy at pressing the lever within the allowed reaction time vs dose of drug used. We have found that

at doses of THC that impair attention, MIRA-55 had no negative effects on attention (i.e. their accuracy at pressing a lever at the right

amount of time after receiving a trained cue was not impaired at all).

Status Planned Activity

Drug Substance Preparation Analytical Development and qualification

NonGMP Production Refinement and optimization

GLP/GMP Production Refinement

Testing Acute toxicity study mice

Genotoxicity studies

MTD/7D DRF Dog

MTD/7D DRF Rat

Dog 28-day Toxicology

Rat 28-day Toxicology

Cardiovascular Study Dog (Telemetry)

Respiratory Study Rat

hERG (Manual Patch-Clamp)

Neurobehavioral Evaluation Rats

Neurobehavioral Evaluation Mice

We

plan to conduct further neurobehavioral evaluations of orally administered MIRA-55 in rats and mice, along with a respiratory evaluation

of orally administered MIRA-55 in rats. Additionally, in vitro testing is planned to assess the effects of MIRA-55 on hERG (the human

Ether-à-go-go-Related Gene) channel currents, an early FDA-required assay that helps identify potential cardiac abnormalities

before advancing to human dose studies.

hERG

encodes a potassium ion channel that plays a critical role in the electrical activity of the heart. The hERG channel mediates the repolarizing

current in the cardiac action potential, ensuring proper heart rhythm. If the function of this channel is inhibited—whether by

drug interaction or rare genetic mutations—it can lead to long QT syndrome, a potentially life-threatening condition.

In

addition to these studies, we are planning a 28-day toxicology analysis in dogs and rats as part of the broader safety evaluation of

MIRA-55.

We

have also initiated analytical development and manufacturing for MIRA-55. Our suppliers are working toward scaling production under GLP/cGMP

conditions, building upon previous non-GMP batches used in initial testing. We are collaborating closely with our suppliers to generate

sufficient cGMP-grade MIRA-55 materials for planned preclinical toxicity programs, expanded animal testing, and potential human trials,

which will be conducted pending regulatory approval.

Regulation

The

FDA and comparable regulatory authorities in state and local jurisdictions impose substantial and burdensome requirements upon companies

involved in the clinical development, manufacture, marketing, and distribution of drugs. These agencies and other federal, state, and

local entities regulate, among other things, the research and development, testing, manufacture, quality control, safety, effectiveness,

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