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RLMD US Equity

Relmada Therapeutics, Inc.Health Care · Pharmaceutical Preparations · CIK 1553643 · FY ends Dec 31
$4.83
-0.02 (-0.41%)
USD · as of 2026-08-19 · marketstack

RLMD · 10-K · period ended 2025-12-31

← all RLMD documents
filed 2026-03-19 · 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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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR

15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For fiscal year ended December 31, 2025

☐ TRANSITION REPORT PURSUANT TO SECTION

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

For the transition period from ______ to ______

Commission file number: 000-55347

Relmada Therapeutics, Inc.

(Exact name of registrant as specified in its

charter)

2222 Ponce de Leon Blvd., Floor 3

Coral Gables, FL33134

(Address of principal executive offices) (Zip

Code)

(786)629 1376

(Registrant’s telephone number, including

area code)

Securities registered pursuant to Section 12(b)

of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Common Stock ($.001 par value) RLMD The NASDAQ Capital Market

Securities registered pursuant to section 12(g)

of the Act:

None

Indicate by check mark if the registrant is a

well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not

required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

Indicate by checkmark whether the registrant

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

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

for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant

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

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

No ☐

Indicate by check mark whether the registrant

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

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

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

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☐

If an emerging growth company, indicate by check

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

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

Indicate by check mark whether the registrant

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

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

issued its audit report. ☐

If securities are registered pursuant to Section

12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction

of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error

corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s

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

Indicate by check mark whether the registrant

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

As of June 30, 2025 (the last business day of

the registrant’s most recently completed second fiscal quarter), the aggregate market value of the registrant’s common stock

held by non-affiliates of the registrant was $18,893,422, based on the closing price on that date as reported on the NASDAQ.

As of March 16, 2026, there were 104,890,223 shares

of common stock, $0.001 par value per share, outstanding.

Documents Incorporated by Reference

Portions of the registrant’s definitive

proxy statement for its 2026 Annual Meeting of Stockholders (the “Proxy Statement”), to be filed within 120 days of the registrant’s

fiscal year ended December 31, 2025, are incorporated by reference in Part III of this Annual Report on Form 10-K. Except with respect

to information specifically incorporated by reference in this Annual Report on Form 10-K, the Proxy Statement is not deemed to be filed

as part of this Annual Report on Form 10-K.

TABLE OF CONTENTS

Item Number and Caption Page

Forward-Looking Statements ii

PART I 1

1. Business 1

1A. Risk Factors 14

1B. Unresolved Staff Comments 37

1C. Cybersecurity 37

2. Properties 38

3. Legal Proceedings 38

4. Mine Safety Disclosures 38

6. [Reserved] 40

7A. Quantitative and Qualitative Disclosures About Market Risk 44

8. Financial Statements and Supplementary Data 44

9A. Controls and Procedures 44

9B. Other Information 45

9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 45

PART III 46

10. Directors, Executive Officers, and Corporate Governance 46

11. Executive Compensation 46

13. Certain Relationships and Related Transactions, and Director Independence 46

14. Principal Accountant Fees and Services 46

15. Exhibits and Financial Statement Schedules 47

Signatures 54

i

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K (this “Annual

Report”) contains forward looking statements that involve risks and uncertainties, principally in the sections entitled “Description

of Business,” “Risk Factors,” and “Management’s Discussion and Analysis of Financial Condition and Results

of Operations.” All statements other than statements of historical fact contained in this Report, including statements regarding

future events, our future financial performance, business strategy and plans and objectives of management for future operations, are

forward-looking statements. We have attempted to identify forward-looking statements by terminology including “anticipates,”

“believes,” “can,” “continue,” “could,” “estimates,” “expects,”

“intends,” “may,” “plans,” “potential,” “predicts,” “should,”

or “will” or the negative of these terms or other comparable terminology. Although we do not make forward-looking statements

unless we believe we have a reasonable basis for doing so, we cannot guarantee their accuracy. These statements are only predictions

and involve known and unknown risks, uncertainties and other factors, including the risks outlined under “Risk Factors” or

elsewhere in this Report, which may cause our or our industry’s actual results, levels of activity, performance or achievements

to differ materially from those expressed or implied by these forward-looking statements. Moreover, we operate in a very competitive

and rapidly changing environment. New risks emerge from time to time and it is not possible for us to predict all risk factors, nor can

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

results to differ materially from those contained in any forward-looking statements. All forward-looking statements included in this

document are based on information available to us on the date hereof, and we assume no obligation to update any such forward-looking

statements.

You should not place undue reliance on any forward-looking

statement, each of which applies only as of the date of this Annual Report. Before you invest in our securities, you should be aware

that the occurrence of the events described in the section entitled “Risk Factors” and elsewhere in this Annual Report could

negatively affect our business, operating results, financial condition and stock price. Except as required by law, we undertake no obligation

to update or revise publicly any of the forward-looking statements after the date of this Annual Report on Form-10-K to conform our statements

to actual results or changed expectations.

ii

PART I

All brand names or trademarks appearing in

this report are the property of their respective holders. Unless the context requires otherwise, references in this report to “Relmada,”

the “Company,” “we,” “us,” and “our” refer to Relmada Therapeutics, Inc., a Nevada corporation.

ITEM 1. BUSINESS

Business Overview

Relmada Therapeutics, Inc. (Relmada, the Company, we or us) (a Nevada

corporation), is a publicly traded, clinical-stage biotechnology company. We substantially redesigned our development programs following

a comprehensive strategic review in late 2024 and early 2025. We concluded in our review that the most promising path to create shareholder

value was to lever our extensive drug development expertise and clinical operations capabilities by acquiring new development candidates,

while terminating further work on esmethadone (d-methadone, dextromethadone or REL-1017). Hence we accelerated ongoing efforts to augment

our development pipeline while diversifying its risk, which culminated in the licensing of NDV-01, a novel delivery formulation of a chemotherapy

regimen widely used to treat non muscle-invasive bladder cancer (NMIBC) that is currently in Phase 2, and the acquisition of sepranolone,

a Phase 2b-ready neurosteroid with potential applications in Prader-Willi syndrome (PWS), Tourette Syndrome (TS), essential tremor and

other diseases related to excessive GABAergic activity.

Following the 2024 REL-1017 setback and subsequent

post hoc analyses, the program was terminated effective July 7, 2025.

We also had been developing REL-P11, a modified-release

formulation of psilocybin, as an investigational agent for the treatment of metabolic disease. Effective May 12, 2025, this program was

terminated.

Currently, our lead product, NDV-01 is a novel, controlled-release

intravesical formulation of gemcitabine and docetaxel. NDV-01 is currently in a Phase 2 clinical trial in Isreal to assess its safety

and efficacy in patients with aggressive forms of NMIBC. We intend to develop NDV-01 for two separate indications: (1) the treatment of

high-risk, 2nd line Bacillus Calmette-Guérin (BCG)-unresponsive NMIBC and (2) the treatment of intermediate risk patients in the

adjuvant setting. We expect to initiate Phase 3 programs for each indication mid-2026.

Our second product, sepranolone is a novel neurosteroid epimer of allopregnanolone.

Sepranolone is being developed for the potential treatment of PWS, TS, essential tremor and other diseases related to excessive GABAergic

activity. We expect to initiate a Phase 2b study in PWS mid-2026.

Progress in Strategic Execution

On February 6, 2025, Relmada announced the acquisition from Asarina

Pharma AB (Asarina) of sepranolone, a Phase 2b ready neurosteroid being developed for the potential treatment of PWS, TS, essential tremor

and other diseases related to the excessive GABAergic activity.

On March 25, 2025, Relmada announced the in-license

agreement from Trigone Pharma Ltd. (Trigone) of NDV-01, a novel delivery formulation of a widely used chemotherapeutic regimen used to

treat NMIBC.

Key Upcoming Anticipated Milestones

We expect multiple key milestones over the next

12 months. These include:

● sepranolone - Initiation of a Phase 2 clinical trial in PWS – Mid-2026

1

Our Development Programs

NDV-01 Program

NDV-01, our lead program, was in-licensed on

March 24, 2025, NDV-01, is a novel intravesicular delivery technology designed for the long-acting, controlled release of gemcitabine

and docetaxel. This combination therapy has gained significant interest as an alternative to BCG for treating NMIBC, especially given

the global BCG shortage since 2019. Clinical studies have shown that gemcitabine and docetaxel achieve response rates and Recurrence-Free

Survival comparable to or better than BCG. However, conventional administration is cumbersome, requiring sequential drug delivery over

three to four hours, with limited tumor exposure time.

NDV-01 potentially addresses these limitations by enabling a single

administration in less than 5 minutes, delivering sustained, localized chemotherapy for up to 10 days. This extended exposure enhances

the therapeutic effect while improving patient convenience.

NDV-01 is formulated as a controlled-release intravesical

therapy containing gemcitabine and docetaxel. By maintaining continuous drug exposure within the bladder, NDV-01 may optimize local efficacy

while minimizing systemic absorption and associated side effects. Unlike conventional intravesical instillations, which result in fluctuating

drug levels, NDV-01 provides a continuous release of both agents over 10 days. This sustained delivery may improve cancer cell eradication

and reduce recurrence risk while lowering the frequency of administration.

NDV-01 is currently in a Phase 2 clinical trial evaluating its safety

and efficacy in patients with aggressive NMIBC. The Phase 2 study is a single-arm, single-center study evaluating the safety and efficacy

of NDV-01 in patients with High Grade-NMIBC. Patients are treated with NDV-01 in a biweekly induction phase, follow by monthly maintenance

for up to one year, with regular assessments via cystoscopy, cytology, and biopsy, as indicated. The primary efficacy endpoints are safety

and complete response rate (Complete Response Rate at 12 months), and secondary efficacy endpoints are duration of response (DOR) and

event free survival (EFS).

Twelve-Month Safety and Efficacy Data

We obtained twelve-month safety and efficacy data for our Phase 2 study

of NDV-01 in high-risk NMIBC. Among 48 enrolled patients who received at least one dose, no new safety signals were observed with respect

to the type, frequency or severity of adverse events. No patients experienced Grade ≥3 treatment-related adverse events, and no patients

discontinued treatment due to adverse events. Of the 48 patients, 30 (63%) experienced a treatment-related adverse event. Among treatment-related

adverse events, 54% were transient uncomfortable urination (dysuria), 8% were asymptomatic positive urine culture and 8% were hematuria.

2

Efficacy and Tolerability

Efficacy Evaluable Patients (Complete Response (CR)) (n/N) %

12 month KM analysis - 83 %

N= 48 patients in overall population; KM: Kaplan-Meier analysis; 10 patients awaiting 3 month response assessment

BCG-UR Subpopulation* CR (n/N) %

12 month KM analysis - 84 %

N= 20 patients dosed in BCG-UR subpopulation;

* BCG-UR defined by FDA definition; BCG-UR: Bacillus Calmette-Guérin (BCG)- Unresponsive; KM: Kaplan-Meier analysis; 3 patients

awaiting 3 month assessment

● No patient had progression to muscle-invasive disease

● No patient underwent radical cystectomy

The Company also previously announced the successful completion and

receipt of written feedback from a Type B pre-IND submissions with the U.S. Food and Drug Administration (FDA) regarding the planned Phase

3 program for NDV-01 in NMIBC patients. Relmada secured FDA alignment on certain key elements of the planned Phase 3 pivotal program for

NDV-01, expected to begin in mid-2026, and incorporating two studies for two separate indications:

Also, importantly, the FDA agreed with our proposal to rely on FDA’s

prior findings of safety for Gemzar and Taxotere and published literature for the non-clinical safety assessment of NDV-01 because this

is a proposed 505(b)(2) approval.

3

About the Planned High-Grade Registrational

Study

The planned pivotal Phase 3 study in 2nd-line, refractory, high-grade

BCG-unresponsive NMIBC with CIS will be an open-label, single-arm trial evaluating:

● Primary endpoint: CR rate at any time

● Key secondary endpoint: DOR

● Assessments: Cystoscopy, cytology, and biopsy per protocol

The design reflects FDA’s

written guidance on the study population, endpoint selection, and evaluation methodology and is consistent with prior FDA precedents for

single-arm registrational trials in NMIBC.

About the Planned

Intermediate-Risk Registrational Study

The planned pivotal Phase 3 study in intermediate-risk NMIBC in the

adjuvant setting will be an open label randomized-to-observation study:

● Primary endpoint: Disease Free Survival (DFS)

● Key secondary endpoint: DOR

● Assessments: Cystoscopy, cytology, and biopsy per protocol

The design reflects FDA’s written guidance on the study population,

endpoint selection, and evaluation methodology.

Sepranolone Program

The GABAergic system is the primary inhibitory

neurotransmitter pathway. It consists of two types of receptors, GABAA and GABAB. GABAA receptors are

a major target for neuropsychiatric drugs, including benzodiazepines, barbiturates and anesthetic agents. The GABAergic system regulates

a host of physiological and neurological functions and their related moods and behaviors. The principal positive physiologic modulators

of the GABAergic system are the neurotransmitter GABA (γ-aminobutyric acid) and the positive allosteric modulator Allopregnanolone.

GABA generally inhibits nervous system excitability and thereby produces a calming effect that reduces anxiety and compulsive behavior,

among other manifestations. While Allopregnanolone typically enhances GABA’s calming effects, in some individuals it paradoxically

exacerbates anxiety and compulsive behavior.

Sepranolone is a synthetic version of isoallopregnanolone,

a naturally occurring neurosteroid that counteracts the effects of allopregnanolone. Sepranolone is designed to normalize GABAA receptor

activity by targeting two specific receptor subtypes (alpha-2 and alpha-4) without directly interfering with GABA signaling, making it

a novel and selective treatment approach for diseases such as PWS and TS and other disorders that feature compulsive behavior.

Data from an open-label Phase 2a randomized study

demonstrated that sepranolone has the potential to improve TS symptoms versus standard of care alone, as measured by changes in the YGTSS

scoring system (the world-standard Yale Global Tic Severity Scale) compared to baseline. In the 12-week, dual-center, parallel-group study,

26 subjects were treated with sepranolone (10 mg, administered by subcutaneous injection twice weekly in addition to standard of care

(SOC) versus standard of care alone.

The Phase 2a results showed competitive tic reduction and improved

quality of life while displaying no CNS off-target effects. Sepranolone not only reduced tic severity in its primary clinical endpoint

as measured by YGTSS by 28% (p=0.051) – but also achieved positive results in four key secondary endpoints compared with standard

of care:

● 50% greater reduction in impairment (YGTSS)

Importantly, no off-target CNS effects or systemic side effects were

observed in this study. Further, sepranolone has been evaluated in multiple clinical neuro/hormonal studies involving over 335 participants.

Sepranolone was well tolerated with no serious treatment emergent adverse

events reported. The most common adverse events were of mild or moderate intensity related to injection sites, with pain, erythema and

pruritus being the most common.

Relmada expects to initiate a Phase 2 pilot study

of sepranolone in PWS in mid-2026.

4

Our Corporate History and Background

We are a clinical-stage, publicly traded biotechnology

company developing new chemical entities (NCE) and novel versions of drug products that potentially address areas of high unmet medical

need in the treatment of cancer, neurological disorders, and other diseases.

Currently, none of our product candidates has

been approved for sale in the United States or elsewhere. We have no commercial products, nor do we have a sales or marketing infrastructure.

In order to market and sell our products we must conduct clinical trials on patients and obtain regulatory approvals from appropriate

regulatory agencies, like the FDA in the United States, and similar organizations elsewhere in the world.

We have not generated revenues and do not anticipate generating revenues

for the foreseeable future. We had net loss of approximately $57,385,200 and $79,979,400 for the years ended December 31, 2025 and 2024,

respectively. As of December 31, 2025, we had an accumulated deficit of approximately $698,267,200.

Business Strategy

Our strategy is to leverage our considerable

industry experience, understanding of pharmaceutical markets and development expertise to identify, develop and commercialize product

candidates with significant market potential that can fulfill unmet medical needs. We have assembled a management team along with both

scientific advisors, and business advisors with significant industry and regulatory experience to lead and execute the development and

commercialization of our product candidates.

Intellectual Property Portfolio and Market Exclusivity

We have more than 40 issued patents and pending

patent applications related to sepranolone for multiple uses, including diseases and disorders exhibiting compulsive behaviors such as,

TS, obsessive-compulsive disorder, and gambling disorder, potentially providing coverage beyond 2038.

We have more than 10 issued patents and pending

patent applications related to NDV-01 for multiple uses, including formulations and methods for controlled release of therapeutics for

treatment of diseases such as bladder cancer, potentially providing coverage beyond 2038.

Esmethadone License Agreement

Following the 2024 REL-1017 setback and subsequent post hoc analyses,

this license agreement was terminated effective July 7, 2025.

Sepranolone Acquisition

On February 3, 2025, we entered into an Asset

Purchase Agreement with Asarina, a Swedish corporation, pursuant to which we purchased, subject to the terms and conditions set forth

therein, from Asarina all right, title, and interest in sepranolone. The total purchase price was €3,000,000. The Company paid Asarina

$2,756,000 on February 5, 2025, which includes a credit of $250,000 for a previous payment made by the Company to Asarina pursuant to

an exclusivity agreement in October 2024.

We only assumed liabilities arising after the effective date of the

Purchase Agreement. All other liabilities, including those arising before the effective date of the Purchase Agreement, taxes, employment-related

liabilities, and those related to the negotiation and consummation of the Purchase Agreement, remained with Asarina.

5

NDV-01 In-License Agreement

On March 24, 2025, the Company entered into an Exclusive License Agreement

with Trigone, a privately held Israeli company. The license agreement is for Trigone’s NDV-01 product, which is a novel, sustained-release,

intravesical gemcitabine/docetaxel, ready-for-use product candidate for the treatment of NMIBC. Under the terms of the agreement, the

Company made a $3,500,000 upfront payment on March 25, 2025, and issued 3,017,420 shares of common stock, which represented 10% of the

Company’s outstanding shares, for exclusive worldwide rights to NDV-01, excluding Israel, India and South Africa.

In addition, the Company will pay up to $200

million in development, regulatory and commercial milestones pending successful commercialization. The Company will also pay a royalty

of 3% on any net sales. As of December 31, 2025, a milestone had been achieved with a $2 million

payment. The milestone payment was accrued for as of December 31, 2025 and paid to Trigone in January 2026.

Inturrisi / Manfredi

On July 7, 2025, the Company delivered to Dr. Charles E. Inturrisi

and Dr. Paolo Manfredi formal notice of termination of the License Agreement entered into in January 2018, under which we had licensed

certain rights, including patents and patent applications, to esmethadone, in the context of other indications, thus ending the Company’s

esmethadone development program. As a result of the notice of termination, all material obligations under the license agreement with the

Licensor ceased as of October 5, 2025, which was 90 days after the date of the notice. There were no fees or costs associated with the

termination of the License Agreement.

Psilocybin License Agreement

On May 12, 2025, the Company delivered to Arbormentis LLC a formal

notice of termination of the License Agreement entered into in July 2021, under which the Company had licensed development and commercial

rights to a noval psilocybin and derivative, thus ending the Company’s psilocybin development program. As a result of the cancellation,

all obligations under the license agreement with Arbormentis ceased as of August 10, 2025, which was 90 days after the date of notice.

There were no fees or costs associated with the termination of the License Agreement.

Key Strengths

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

● Compelling lead product opportunities in NDV-01 and sepranolone

● Multiple potential bladder cancer related indications for NDV-01

● Substantial and growing IP portfolio for both NDV-01 and sepranolone

● Experienced management team with considerable drug development expertise

6

Competition

The pharmaceutical and biotechnology industry

is characterized by intense competition, rapid product development and technological change. Competition is intense among manufacturers

of prescription pharmaceuticals and other product areas where we may develop and market products in the future. Most of our competitors

are large, well-established pharmaceutical or healthcare companies with considerably more financial, marketing, sales and technical resources

than are available to us. Additionally, many of our competitors have research and development capabilities that may allow such competitors

to develop new or improved products that may compete with our products. Our products could be rendered obsolete or made uneconomical

by the development of new products.

Regarding our competitive position in the industry,

we currently have no products approved for sale.

Government Regulation

Government authorities in the United States,

at the federal, state and local level, and in other countries and jurisdictions extensively regulate, among other things, the research,

development, testing, manufacture, quality control, approval, packaging, storage, recordkeeping, labeling, advertising, promotion, distribution,

marketing, post-approval monitoring and reporting, and import and export of pharmaceutical products. The processes for obtaining regulatory

approvals in the United States and in foreign countries and jurisdictions, along with subsequent compliance with applicable statutes

and regulations and other regulatory authorities, require the expenditure of substantial time and financial resources.

FDA Approval Process

In the United States, pharmaceutical products

are subject to extensive regulation by the FDA. The Federal Food, Drug, and Cosmetic Act (FDCA) and other federal and state statutes and

regulations govern, among other things, the research, development, testing, manufacture, storage, recordkeeping, approval, labeling, promotion

and marketing, distribution, post-approval monitoring and reporting, sampling and import and export of pharmaceutical products. Failure

to comply with applicable U.S. requirements may subject a company to a variety of administrative or judicial sanctions, such as FDA refusal

to approve pending new drug applications (NDAs), warning or untitled letters, product recalls, product seizures, total or partial suspension

of production or distribution, injunctions, fines, civil penalties and criminal prosecution.

Pharmaceutical product development for a new product or certain changes

to an approved product in the U.S. typically involves non-clinical laboratory and animal tests, the submission to FDA of an investigational

new drug application (IND) which must become effective before clinical testing may commence, and adequate and well-controlled clinical

trials to establish the safety and effectiveness of the drug for each indication for which FDA approval is sought. Satisfaction of FDA

pre-market approval requirements typically takes many years and the actual time required may vary substantially based upon the type, complexity

and novelty of the product or disease.

Non-clinical tests include laboratory evaluation of product chemistry,

formulation and toxicity, as well as animal trials to assess the characteristics and potential safety and efficacy of the product. The

conduct of the non-clinical tests must comply with federal regulations and requirements, including good laboratory practices. The results

of non-clinical testing are submitted to FDA as part of an IND along with other information, including information about product chemistry,

manufacturing and controls, and a proposed clinical trial protocol. Long-term non-clinical tests, such as animal tests of reproductive

toxicity and carcinogenicity, may continue after the IND is submitted. A 30-day waiting period after the submission of each IND is required

prior to the commencement of clinical testing in humans. During this period, if FDA concludes that a deficiency exists in a clinical investigation

that may be grounds for the imposition of clinical hold, FDA will usually attempt to discuss and satisfactorily resolve the matter with

the IND applicant. If such resolution is not possible, FDA may issue a clinical hold order by telephone or other means of rapid communication

or in writing. No more than 30 days after imposition of the clinical hold, a written explanation of the basis for the hold will be issued

by FDA and sent to the applicant. The applicant must respond in writing to each deficiency before the clinical hold can be lifted. If

FDA has neither commented on nor questioned the IND within this 30-day period, the clinical trial proposed in the IND may begin. Clinical

trials involve the administration of the investigational new drug to healthy volunteers or patients under the supervision of a qualified

investigator. Clinical trials must be conducted: (i) in compliance with federal regulations; (ii) in compliance with good clinical practice,

or GCP, an international standard meant to protect the rights and health of patients and to define the roles of clinical trial sponsors,

administrators and monitors; as well as (iii) under protocols detailing the objectives of the trial, the parameters to be used in monitoring

safety and the effectiveness criteria to be evaluated. Each protocol involving testing on U.S. patients and subsequent protocol amendments

must be submitted to FDA as part of the IND.

7

FDA may not permit a clinical trial to begin,

or may order the temporary, or permanent, discontinuation of a clinical trial at any time, or impose other sanctions, if it believes

that the clinical trial either is not being conducted in accordance with FDA requirements or presents an unacceptable risk to the clinical

trial patients. The study protocol and informed consent information for patients in clinical trials must also be submitted to an institutional

review board (IRB) for approval. An IRB may also require the clinical trial at the site to be halted, either temporarily or permanently,

for failure to comply with the IRB’s requirements, or may impose other conditions.

Clinical trials to support NDAs for marketing approval are typically

conducted in three sequential phases, but the phases may overlap. In Phase 1, the initial introduction of the drug into healthy human

subjects or patients, the drug is tested to assess metabolism, pharmacokinetics, pharmacological actions, side effects associated with

increasing doses, and, if possible, early evidence of effectiveness. Phase 2 usually involves trials in a limited patient population to

determine the effectiveness of the drug for a particular indication, dosage tolerance and optimum dosage, and to identify common adverse

effects and safety risks. If a drug demonstrates evidence of effectiveness and an acceptable safety profile in Phase 2 evaluations, Phase

3 trials are undertaken to obtain the additional information about clinical efficacy and safety in a larger number of patients, typically

at geographically dispersed clinical trial sites, to permit FDA to evaluate the overall benefit-risk relationship of the drug and to provide

adequate information for the labeling of the drug. In many cases, particularly for prevalent diseases, the FDA requires two adequate and

well-controlled Phase 3 clinical trials, each convincing on its own, to demonstrate the efficacy of the drug. In many other conditions,

particularly for rare disease therapies, a single adequate and well-controlled Phase 3 trial may be sufficient when in conjunction with

confirmatory evidence. A single adequate and well-controlled Phase 3 trial may also be sufficient, through it is less common, where the

study is a large multicenter trial demonstrating internal consistency and a statistically very persuasive finding of a clinically meaningful

effect on mortality, irreversible morbidity or prevention of a disease with a potentially serious outcome and confirmation of the result

in a second trial would be practically or ethically impossible.

After completion of the required clinical testing, an NDA is prepared

and submitted to FDA. FDA approval of the NDA is required before marketing of the product may begin in the U.S. The NDA must include the

results of all non-clinical, clinical and other testing and a compilation of data relating to the product’s pharmacology, chemistry,

manufacture and controls. The cost of preparing and submitting an NDA is substantial. The submission of most NDAs is additionally subject

to a substantial application user fee, and the applicant under an approved NDA is also subject to an annual program fee for each prescription

product. These fees are typically increased annually. Sponsors of applications for drugs granted Orphan Drug Designation are exempt from

these user fees.

FDA has 60 days from its receipt of an NDA to determine whether the

application will be filed based on the agency’s threshold determination that it is sufficiently complete to permit substantive review.

Once the submission is filed, FDA begins an in-depth review. FDA has agreed to certain performance goals in the review of NDAs to encourage

timeliness. Applications for most standard review drug products are reviewed within twelve months from submission of NDAs for new molecular

entities (NMEs) and ten months from submission of NDAs for non-NMEs. Priority review can be applied to drugs that FDA determines offer

major advances in treatment or provide a treatment where no adequate therapy exists. The review process for both standard and priority

review may be extended by FDA for three additional months to consider information that the FDA considers to be a major amendment to the

NDA.

FDA may also refer applications for novel drug

products, or drug products that present difficult questions of safety or efficacy, to an outside advisory committee – typically

a panel that includes clinicians and other experts – for review, evaluation and a recommendation as to whether the application

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

Before approving an NDA, FDA will typically inspect

one or more clinical sites to assure compliance with GCP. Additionally, FDA will inspect the facility or the facilities at which the

drug is manufactured. FDA will not approve the product unless compliance with current good manufacturing practices (cGMPs) is satisfactory

and the NDA contains data that provide substantial evidence that the drug is safe and effective in the indication studied.

After FDA evaluates the NDA and the manufacturing

facilities, it issues either an approval letter or a complete response letter. A complete response letter generally outlines the deficiencies

in the submission and may require substantial additional testing, or information, in order for FDA to reconsider the application. If,

or when, those deficiencies have been addressed to FDA’s satisfaction in a resubmission of the NDA, FDA will issue an approval

letter. FDA has committed to reviewing such resubmissions in two or six months depending on the type of information included. An approval

letter authorizes commercial marketing of the drug with specific prescribing information for specific indications. As a condition of

NDA approval, FDA may require a risk evaluation and mitigation strategy (REMS) to help ensure that the benefits of the drug outweigh

the potential risks. REMS can include medication guides, communication plans for healthcare professionals, and elements to assure safe

use (ETASU). ETASU can include, but are not limited to, special training or certification for prescribing or dispensing, dispensing only

under certain circumstances, special monitoring and the use of patient registries. The requirement for a REMS can materially affect the

potential market and profitability of the drug. Moreover, product approval may require substantial post-approval testing and surveillance

to monitor the drug’s safety or efficacy. Once granted, product approvals may be withdrawn if compliance with regulatory standards

is not maintained or problems are identified following initial marketing.

Changes to some of the conditions established

in an approved application, including changes in indications, labeling, or manufacturing processes or facilities, require submission

and FDA approval of a new NDA or NDA supplement before the change can be implemented. An NDA supplement for a new indication typically

requires clinical data similar to that in the original application, and FDA uses the same procedures and actions in reviewing NDA supplements

as it does in reviewing NDAs.

8

Fast Track Designation

FDA is required to facilitate the development,

and expedite the review, of drugs that are intended for the treatment of a serious or life-threatening disease or condition for which

there is no effective treatment and which demonstrate the potential to address unmet medical needs for the condition. Under the Fast

Track program, the sponsor of a new drug candidate may request that FDA designate the drug candidate for a specific indication as a Fast

Track drug concurrent with, or after, the submission of the IND for the drug candidate. FDA must determine if the drug candidate qualifies

for Fast Track Designation within 60 days of receipt of the sponsor’s request.

If a submission is granted Fast Track Designation,

the sponsor may engage in more frequent interactions with FDA, and FDA may review sections of the NDA before the application is complete.

This rolling review is available if the applicant provides, and FDA approves, a schedule for the submission of the remaining information

and the applicant pays applicable user fees. However, FDA’s time period goal for reviewing an application does not begin until

the last section of the NDA is submitted. Additionally, Fast Track Designation may be withdrawn by FDA if FDA believes that the designation

is no longer supported by data emerging in the clinical trial process.

Orphan Drugs

Under the Orphan Drug Act, FDA may grant Orphan

Drug Designation to drugs intended to treat a rare disease or condition – generally a disease or condition that affects fewer than

200,000 individuals in the U.S. Orphan Drug designation must be requested before submitting an NDA. After FDA grants Orphan Drug Designation,

the generic identity of the drug and its potential orphan use are disclosed publicly by FDA. Orphan Drug Designation does not convey

any advantage in, or shorten the duration of, the regulatory review and approval process. The first NDA applicant to receive FDA approval

for a particular active ingredient to treat a particular disease with FDA Orphan Drug Designation is entitled to a seven-year exclusive

marketing period in the U.S. for the active ingredient in that product, for that indication. During the seven-year exclusivity period,

FDA may not approve any other applications to market the same drug for the same disease, except in limited circumstances, such as a showing

of clinical superiority to the product with orphan drug exclusivity. Orphan drug exclusivity does not prevent FDA from approving a different

drug for the same disease or condition, or the same drug for a different disease or condition. Among the other benefits of Orphan Drug

Designation are tax credits for certain research and an exemption from the application user fee.

Disclosure of Clinical Trial Information

Sponsors of clinical trials of FDA regulated

products, including drugs, are required to register and disclose certain clinical trial information. Information related to the product,

patient population, phase of investigation, study sites and investigators, and other aspects of the clinical trial is then made public

as part of the registration. Sponsors are also obligated to discuss the results of their clinical trials after completion. Disclosure

of the results of these trials can be delayed in certain circumstances for up to two years after the date of completion of the trial.

Competitors may use this publicly available information to gain knowledge regarding the progress of development programs.

Pediatric Information

Under the Pediatric Research Equity Act (PREA),

NDAs or supplements to NDAs must contain data to assess the safety and effectiveness of the drug for the claimed indications in all relevant

pediatric subpopulations and to support dosing and administration for each pediatric subpopulation for which the drug is safe and effective.

FDA may grant full or partial waivers, or deferrals, for submission of data. With certain exceptions, PREA does not apply to any drug

for an indication for which orphan designation has been granted.

The Best Pharmaceuticals for Children Act (BPCA)

provides NDA holders a six-month extension of any exclusivity – patent or nonpatent – for a drug if certain conditions are

met. Conditions for exclusivity include FDA’s determination that information relating to the use of a new drug in the pediatric

population may produce health benefits in that population, FDA making a written request for pediatric studies, and the applicant agreeing

to perform, and reporting on, the requested studies within the statutory timeframe. Applications under the BPCA are treated as priority

applications, with all of the benefits that designation confers.

Post-Approval Requirements

Once an NDA is approved, a product will be subject

to certain post-approval requirements. For instance, FDA closely regulates the post-approval marketing and promotion of drugs, including

standards and regulations for direct-to-consumer advertising, off-label promotion, industry-sponsored scientific and educational activities

and promotional activities involving the internet. Drugs may be marketed only for the approved indications and in accordance with the

provisions of the approved labeling.

9

Adverse event reporting and submission of periodic reports are required

following FDA approval of an NDA. FDA also may require post-marketing testing, known as Phase 4 testing, REMS and surveillance to monitor

the effects of an approved product, or FDA may place conditions on an approval that could restrict the distribution or use of the product.

In addition, quality control, drug manufacture, packaging and labeling procedures must continue to conform to cGMPs after approval. Drug

manufacturers and certain of their subcontractors are required to register their establishments with FDA and certain state agencies. Registration

with FDA subjects entities to periodic unannounced inspections by FDA, during which the Agency inspects manufacturing facilities to assess

compliance with cGMPs. Accordingly, manufacturers must continue to expend time, money and effort in the areas of production and quality-control

to maintain compliance with cGMPs. Regulatory authorities may withdraw product approvals or request product recalls if a company fails

to comply with regulatory standards, if it encounters problems following initial marketing, or if previously unrecognized problems are

subsequently discovered.

FDA strictly regulates marketing, labeling, advertising

and promotion of drugs that are placed on the market. Advertising and promotion of drugs must be in compliance with the Federal FDCA and

its implementing regulations and only for the approved indications and in a manner consistent with the approved labeling. FDA and other

agencies actively enforce the laws and regulations prohibiting the promotion of off-label uses, and a company that is found to have improperly

promoted off-label uses may be subject to significant liability, including investigation by federal and state authorities.

Generic Competition

In seeking approval for a drug through an NDA, applicants are required

to list with the FDA each patent whose claims cover the applicant’s product. Upon approval of a drug, each of the patents listed

in the application for the drug is then published in the FDA’s Approved Drug Products with Therapeutic Equivalence Evaluations,

commonly known as the Orange Book. Drugs listed in the Orange Book can, in turn, be cited by potential generic competitors in support

of approval of an abbreviated new drug application (ANDA). An ANDA provides for marketing of a drug product that has the same active ingredients

in the same strengths and dosage form as the listed drug and has been shown through bioequivalence testing to be therapeutically equivalent

to the listed drug. Other than the requirement for bioequivalence testing, ANDA applicants are not required to conduct, or submit results

of, non-clinical or clinical tests to prove the safety or effectiveness of their drug product. Drugs approved in this way are commonly

referred to as “generic equivalents” to the listed drug and can often be substituted by pharmacists under prescriptions written

for the original listed drug.

The ANDA applicant is required to certify to

the FDA concerning any patents listed for the approved product in the FDA’s Orange Book. Specifically, the applicant must certify

that (i) the required patent information has not been filed; (ii) the listed patent has expired; (iii) the listed patent

has not expired but will expire on a particular date and approval is sought after patent expiration; or (iv) the listed patent is

invalid or will not be infringed by the new product (a Paragraph IV certification). The ANDA applicant may also elect to submit a section

viii statement certifying that its proposed ANDA label does not contain (or carve out) any language regarding the patented method-of-use

rather than certify to a listed method-of-use patent. If the applicant does not challenge the listed patents or certifies that the listed

patents will not be infringed by the new product, the ANDA application will not be approved until all the listed patents claiming the

referenced product have expired. If the ANDA applicant has provided a Paragraph IV certification, the NDA and patent holders may then

initiate a patent infringement lawsuit in response. The filing of a patent infringement lawsuit within 45 days of the receipt of a such

certification automatically prevents the FDA from approving the ANDA until the earlier of 30 months, expiration of the patent, settlement

of the lawsuit, or a decision in the infringement case that is favorable to the ANDA applicant.

Exclusivity

Upon NDA approval of an NCE, which is a drug

that contains no active moiety that has been approved by FDA in any other NDA, that drug receives five years of marketing exclusivity

during which FDA cannot receive any ANDA seeking approval of a generic version of that drug. An ANDA may be submitted one year before

NCE exclusivity expires if a Paragraph IV certification is filed. If there is no listed patent in the Orange Book, there may not be a

Paragraph IV certification, and, thus, no ANDA may be filed before the expiration of the exclusivity period. Certain changes to a drug,

such as the addition of a new indication to the package insert, can be the subject of a three-year period of exclusivity if the application

contains reports of new clinical investigations (other than bioavailability studies) conducted or sponsored by the sponsor that were

essential to approval of the application. FDA cannot approve an ANDA for a generic drug that includes the change during the period of

exclusivity.

Patent Term Extension

After NDA approval, owners of relevant drug patents

may apply for up to a five-year patent extension. The allowable patent term extension is calculated as half of the drug’s testing

phase (the time between IND application and NDA submission) and all of the review phase (the time between NDA submission and approval

up to a maximum of five years). The time can be shortened if FDA determines that the applicant did not pursue approval with due diligence.

The total patent term after the extension may not exceed 14 years, and only one patent can be extended. For patents that might expire

during the application phase, the patent owner may request an interim patent extension. An interim patent extension increases the patent

term by one year and may be renewed up to four times. For each interim patent extension granted, the post-approval patent extension is

reduced by one year. The director of the United States Patent and Trademark Office must determine that approval of the drug covered by

the patent for which a patent extension is being sought is likely. Interim patent extensions are not available for a drug for which an

NDA has not been submitted.

10

Other Healthcare Laws

In the United States, biotechnology company activities

are subject to regulation by various federal, state and local authorities in addition to the FDA, including but not limited to, the Centers

for Medicare & Medicaid Services (CMS), other divisions of the U.S. Department of Health and Human Services (HHS) (e.g., the Office

of Inspector General and the Office for Civil Rights), the U.S. Department of Justice (DOJ) and individual U.S. Attorney offices within

the DOJ, and state and local governments.

The federal Anti-Kickback Statute prohibits, among

other things, persons and entities from knowingly and willfully offering, soliciting or receiving or providing remuneration, directly

or indirectly, in cash or in kind, to induce, or in return for, purchasing, leasing, ordering or arranging for the purchase, lease or

order of any healthcare item or service reimbursable under Medicare, Medicaid, or other federally financed healthcare programs. The Patient

Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act (collectively, the ACA) amended the

intent element of the federal statute so that a person or entity no longer needs to have actual knowledge of the statute or specific intent

to violate it in order to commit a violation. This statute has been interpreted to apply to arrangements between pharmaceutical manufacturers

on the one hand and prescribers, purchasers and formulary managers, among others, on the other. Although there are a number of statutory

exceptions and regulatory safe harbors protecting certain common activities from prosecution or other regulatory sanctions, the exceptions

and safe harbors are drawn narrowly, and practices that involve remuneration intended to induce prescribing, purchases or recommendations

may be subject to scrutiny if they do not qualify for an exception or safe harbor. In addition, a person or entity does not need to have

actual knowledge of the Anti-Kickback Statute or specific intent to violate it in order to commit a violation.

Federal civil and criminal false claims laws, including the federal

civil False Claims Act, prohibit any person or entity from knowingly presenting, or causing to be presented, a false claim for payment

to the federal government, or knowingly making, or causing to be made, a false statement to have a false claim paid. This includes claims

made to programs where the federal government reimburses, such as Medicare and Medicaid, as well as programs where the federal government

is a direct purchaser, such as when it purchases off the Federal Supply Schedule. Pharmaceutical and other healthcare companies have been

prosecuted under these laws for allegedly inflating drug prices they report to pricing services, which in turn were used by the government

to set Medicare and Medicaid reimbursement rates, and for allegedly providing free product to customers with the expectation that the

customers would bill federal programs for the product. In addition, certain marketing practices, including off-label promotion, may also

violate false claims laws. Additionally, the government may assert that a claim including items or services resulting from a violation

of the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the federal civil False Claims Act. Most

states also have statutes or regulations similar to the federal Anti-Kickback Statute and civil False Claims Act, which apply to items

and services reimbursed under Medicaid and other state programs, or, in several states, apply regardless of the payor.

Other federal statutes pertaining to healthcare

fraud and abuse include the civil monetary penalties statute, which prohibits, among other things, the offer or payment of remuneration

to a Medicaid or Medicare beneficiary that the offeror or payor knows or should know is likely to influence the beneficiary to order

a receive a reimbursable item or service from a particular supplier.

Further, pursuant to the federal Physician Payment Sunshine Act, CMS,

has issued a final rule that requires manufacturers of prescription drugs to collect and report information on certain payments or transfers

of value to physicians (defined to include doctors, dentists, optometrists, podiatrists and chiropractors), physician assistants, certain

types of advance practice nurses and teaching hospitals, as well as ownership and investment interests held by physicians and their immediate

family members. The reports must be submitted on an annual basis. The reported data is made available in searchable form on a public website

on an annual basis. Failure to submit required information may result in civil monetary penalties.

In addition, several states now require prescription

drug companies to report certain expenses relating to the marketing and promotion of drug products and to report gifts and payments to

individual healthcare practitioners in these states. Other states prohibit various marketing-related activities, such as the provision

of certain kinds of gifts or meals. Still other states require the posting of information relating to clinical studies and their outcomes.

Some states require the reporting of certain drug pricing information, including information pertaining to and justifying price increases

and new high-cost drug introductions. In addition, certain states require pharmaceutical companies to implement compliance programs and/or

marketing codes. Certain states and local jurisdictions also require the registration of pharmaceutical sales and medical representatives.

Source: SEC EDGAR (public domain) · 10-K for the period ended 2025-12-31, filed 2026-03-19 · accession 0001213900-26-031862

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