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Scienture Holdings, Inc. SCNX US Equity

Health Care · CIK 1382574 · FY ends Dec 31
$0.39
+0.01 (+3.68%)
USD · as of 2026-08-28 · marketstack

Scienture Holdings, Inc. (Nasdaq: SCNX), an SEC filer in Pharmaceutical Preparations, closed at $0.39, +3.7%, on 2026-08-28, with a market cap of $16M as of 2026-08-27, a return on equity of -55.6%, a net margin of -9618.0% and 3-year sales growth of -65.2%. Institutional ownership, earnings history and filed financials are on the tabs below.

SCNX · 10-K · period ended 2025-12-31

← all SCNX documents
filed 2026-03-30 · 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

You

should be aware that there are substantial risks for an investment in our common stock. You should carefully consider these risk factors

before you decide to invest in our common stock and should not consider this list to be a complete statement of all risks and uncertainties.

If

any of the following risks were to occur, such as our business, financial condition, results of operations or other prospects, any of

these could materially affect our likelihood of success. If that happens, the market price of our common stock, if any, could decline,

and prospective investors would lose all or part of their investment in our common stock.

Risks

Related to Our Business

We

operate a clinical-stage biopharmaceutical company with a limited operating history, which may make it difficult to evaluate its current

business and predict its future success and viability.

We

hold a clinical-stage biopharmaceutical company with a limited operating history. Scienture LLC was formed in 2019 and its

operations to date have been limited to organizing and staffing its company, business planning, raising capital, identifying and

developing its product candidates for the treatment of central nervous system (“CNS”) and cardiovascular

(“CVS”) diseases, securing intellectual property rights, and planning and undertaking preclinical studies and clinical

trials. Scienture LLC has not yet demonstrated an ongoing ability to generate revenues, obtain regulatory approvals, manufacture any

product on a commercial scale or arrange for a third party to do so on its behalf or conduct sales and marketing activities

necessary for successful product commercialization. Scienture LLC’s limited operating history as a company makes any

assessment of its future success and viability subject to significant uncertainty. Scienture LLC encounters risks and

difficulties frequently experienced by early-stage biopharmaceutical companies in rapidly evolving fields, and Scienture LLC has not

yet demonstrated an ability to successfully overcome such risks and difficulties. If Scienture LLC does not address these risks and

difficulties successfully, its business will suffer.

The

success of our business depends primarily upon its ability to identify, develop, and commercialize product candidates, including our

existing product candidates: SCN-102, SCN-104, SCN-106, and SCN-107. We only have one product candidate, SCN-102, for which it has conducted

pivotal clinical studies to date, and we will be required to similarly perform pivotal clinical studies for the other products in its

pipeline in order to obtain regulatory approval for these earlier stage candidates. Our business depends heavily on its ability to obtain

FDA approval for SCN-102 and successfully launch this product candidate and do the same for the other products in its pipeline. We do

not know whether it will be able to develop any products of commercial value. We do not have any products approved for commercial sale

and have not generated any revenue from product sales to date. We will continue to incur significant research and development and other

expenses related to its preclinical and clinical development and ongoing operations. As a result, we are not profitable and has incurred

losses in each period since its inception. Net losses and negative cash flows have had, and likely will continue to have, an adverse

effect on our financial condition. We expect to continue to incur significant losses for the foreseeable future, and we expect these

losses to increase as we continue our research and development of, and seek regulatory approvals for, our product candidates.

We

anticipate that our expenses will increase substantially if, and as, we:

● advance our product candidates through clinical development;

● maintain, expand and protect our intellectual property portfolio; and

Biopharmaceutical

product development entails substantial upfront capital expenditures and significant risk that any potential product candidate will

fail to demonstrate adequate efficacy or an acceptable safety profile, gain regulatory approval, secure market access and

reimbursement and become commercially viable, and therefore any investment in us is highly speculative. Accordingly, you should

consider our prospects, factoring in the costs, uncertainties, delays and difficulties frequently encountered by companies in

clinical development, especially clinical-stage biopharmaceutical companies such as us. Any predictions you make about our future

success or viability may not be as accurate as they would otherwise be if we had a longer operating history or a history of

successfully developing and commercializing pharmaceutical products. We may encounter unforeseen expenses, difficulties,

complications, delays and other known or unknown factors in achieving our business objectives.

Additionally,

our expenses could increase beyond our expectations if we are required by the FDA or other comparable regulatory authorities to perform

clinical trials in addition to those that we currently expect, or if there are any delays in establishing appropriate manufacturing arrangements

for or in completing our clinical trials or the development of any of our product candidates.

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We

need additional capital which may not be available when needed or on commercially acceptable terms. Raising additional capital may cause

dilution to our stockholders, restrict our operations or require us to relinquish rights to our product candidates.

Developing biopharmaceutical products, including conducting preclinical studies and clinical trials, is a very

time-consuming, expensive and uncertain process that takes years to complete. Moving forward, we expect our expenses to continue to increase

in connection with our ongoing activities, particularly as we conduct clinical trials of, and seek regulatory and marketing approval

for, our product candidates. Even if our current or future product candidates are approved for commercial sale, we anticipate incurring

significant costs associated with commercializing any approved product candidate. Because of the numerous risks and uncertainties associated

with research and development of product candidates, we are unable to predict the timing or amount of our working capital requirements.

Until

such time, if ever, as we can generate substantial product revenue, we expect to finance our operations with existing cash, cash

equivalents, short-term investments, and any future equity or debt financings and upfront and milestone and royalty payments, if

any, received under any future licenses or collaborations. While we believe that our cash as of the date of this Annual Report will

be sufficient to meet our funding requirements during the next 12 months, this belief may prove to be wrong as we could utilize

available capital resources sooner than we expect. We will eventually need to raise additional capital or secure debt funding to

support on-going operations. This may include raising additional financing on an opportunistic basis in the future. For example, we

may seek to raise equity capital or obtain additional capital in the near term due to favorable market conditions or strategic

considerations even if we believe we have sufficient funds for current or future operating plans.

Attempting

to secure additional financing may divert management from day-to-day activities, which may adversely affect our ability to develop product

candidates. Our future capital requirements will depend on many factors, including but not limited to:

● expenses to attract, hire and retain skilled personnel;

● addressing any potential supply chain interruptions or delays;

● the effect of competing technological and market developments; and

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We

anticipate that the sources of capital available to us will be through the sale of equity and debt, which may not be available on favorable

terms, if at all, and may, if sold, cause significant dilution to existing stockholders. Our ability to raise additional funds will depend

on financial, economic, political and market conditions and other factors, over which we may have no or limited control. The issuance

of additional securities, whether equity or debt, or the possibility of such issuance, may cause the market price of our shares to decline.

If we are unable to access additional capital moving forward, it may hurt our ability to grow and to generate future revenues, our financial

position, and liquidity. Furthermore, we could be forced to delay, limit, reduce or terminate product development programs, future commercialization

efforts or other operations.

If

we raise additional capital through the sale of equity or convertible debt securities or we issue any equity or convertible debt securities

in connection with a collaboration agreement or other contractual arrangement, our stockholders’ ownership interests also will

be diluted, and the terms of these securities may include liquidation or other preferences that adversely affect the rights of stockholders.

Debt

financing, if available, may result in increased fixed payment obligations and involve agreements that include covenants limiting or

restricting our ability to take specific actions, such as incurring additional debt, making capital expenditures, declaring dividends

or acquiring, selling or licensing intellectual property rights or assets, which could adversely impact the ability to conduct our business.

If

we raise additional funds through collaborations, strategic alliances or marketing, distribution or licensing arrangements with third

parties, we may have to relinquish valuable rights to our intellectual property, technologies, future revenue streams or product candidates

or grant licenses on terms that may not be favorable to us. We could also be required to seek funds through arrangements with collaborators

or others at an earlier stage than otherwise would be desirable. Any of these occurrences may have a material adverse effect on our business,

operating results and prospects.

Market

conditions and changes in financial regulations and policies can impact the viability of financial institutions. In the event of failure

of any of the financial institutions where we maintain cash and cash equivalents, there can be no assurance that we would be able to

access uninsured funds in a timely manner or at all. Any inability to access or delay in accessing these funds could adversely affect

our business and financial position. In addition, changes in regulations governing financial institutions are beyond our control and

difficult to predict; consequently, the impact of such changes on our business and results of operations is difficult to predict and

may have an adverse effect on us.

Due

to the significant resources required to develop our product pipeline, and depending on our ability to access capital, we must prioritize

the development of certain product candidates over others and we may fail to expend our limited resources on product candidates or indications

that may have been more profitable or for which there is a greater likelihood of success.

Due

to the significant resources required for the development of our product candidates, we must decide which product candidates and indications

to pursue and advance and the amount of resources to allocate to each. Our decisions concerning the allocation of research, development,

collaboration, management and financial resources toward particular product candidates, therapeutic areas or indications may not lead

to the development of viable commercial products and may divert resources away from better opportunities. If we make incorrect determinations

regarding the viability or market potential of any of our product candidates or misread trends in the pharmaceutical industry, in particular

for CNS and CVS diseases, our business, financial condition and results of operations could be materially and adversely affected. As

a result, we may fail to capitalize on viable commercial products or profitable market opportunities, be required to forego or delay

pursuit of opportunities with other product candidates or other diseases and disease pathways that may later prove to have greater commercial

potential than those we choose to pursue, or relinquish valuable rights to such product candidates through collaboration, licensing or

royalty arrangements in cases in which it would have been advantageous for us to invest additional resources to retain sole development

and commercialization rights.

Our

acquisitions and investments in new businesses and new products, services, and technologies is inherently risky, and could disrupt our

ongoing businesses.

We

have invested and expect to continue to invest in new businesses, products, services, and technologies. Such endeavors may involve significant

risks and uncertainties, including insufficient revenues from such investments to offset any new liabilities assumed and expenses associated

with these new investments, inadequate return of capital on our investments, distraction of management from current operations, and unidentified

issues not discovered in our due diligence of such strategies and offerings that could cause us to fail to realize the anticipated benefits

of such investments and incur unanticipated liabilities. Because these new ventures are inherently risky, no assurance can be given that

such strategies and offerings will be successful and will not adversely affect our reputation, financial condition, and operating results.

The

use of resources for new businesses and new products, services, and technologies, to the extent such new businesses and new products,

services, and technologies do not generate revenues or profits may take management’s focus and time away from more profitable endeavors,

may require us to take significant write-downs or write-offs, may take funding away from our other operations

or growth opportunities, which may ultimately be more profitable, and may have a material adverse effect on our cash

flows, liquidity and revenues, any or all of which may cause the value of our securities to decline in value or become

worthless.

Our

business is highly dependent on the success of certain product candidates. If we are unable to successfully complete clinical development,

obtain regulatory approval for or commercialize one or more of our product candidates, or if we experience delays in doing so, our business

will be materially harmed.

Scienture

LLC has completed development of SCN-102, which received FDA regulatory approval in March 2025 and commenced commercialization in the

third quarter of 2025. The remaining product candidates — SCN-104, SCN-106, and SCN-107 — remain in clinical or preclinical

development. Management expects SCN-104 and SCN-106 to achieve regulatory approval in 2027 or 2028, with commercialization projected

to begin in 2028, and SCN-107 to achieve regulatory approval in 2028 or 2029, with commercialization projected to begin in 2029. Our

future success and ability to generate revenue from Scienture LLC’s product candidates is dependent on our ability to successfully develop,

obtain regulatory approval for, and commercialize one or more of our remaining product candidates. If any of Scienture LLC’s product

candidates encounters safety or efficacy problems, development delays, regulatory issues, or other problems, our development plans and

business would be materially harmed.

We

may not have the financial resources to continue development of our product candidates, particularly if we experience any issues

that delay or prevent regulatory approval of, or our ability to commercialize, product candidates, including:

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● poor effectiveness of our product candidates during clinical trials;

● delays in enrolling subjects in our clinical trials;

● high drop-out rates of subjects from our clinical trials;

● higher than anticipated clinical trial or manufacturing costs;

In

addition, clinical trials conducted in one country may not be accepted by regulatory authorities in other countries, and regulatory approval

in one country does not guarantee regulatory approval in any other country. We may in the future conduct one or more clinical trials with one or more trial sites that are located outside the United States. Although the FDA may accept data from clinical

trials conducted outside the United States, acceptance of this data is subject to conditions imposed by the FDA, and there can be no

assurance that the FDA will accept data from trials conducted outside of the United States. If the FDA does not accept the data from

any trial that we conduct outside the United States, it would likely result in the need for additional trials, which would be costly

and time-consuming and could delay or permanently halt our development of the applicable product candidates.

We

are dependent upon our current management, who may have conflicts of interest. Our ability to develop product candidates and our future

growth depends on attracting, hiring and retaining key personnel and recruiting additional qualified personnel.

Our

success depends upon the continued contributions of our key management and scientific personnel, many of whom have substantial experience

with developing therapies, identifying potential product candidates and building the technologies related to the clinical development

of our product candidates. However, some of officers and directors have duties and affiliations with other companies. Involvement of

our officers and directors in other businesses may present a conflict of interest regarding decisions they make for us or with

respect to the amount of time available for us.

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Given

the specialized nature of CNS and CVS diseases and our approach, there is an inherent scarcity of experienced personnel in these

fields. As we continue developing product candidates, we will require personnel with medical, scientific, or technical

qualifications specific to each program. The loss of any of our officers or directors, in particular our current management team

consisting of Shankar Hariharan, Narasimhan Mani or Rahul Surana, could have a materially adverse

effect upon our business and future prospects.

Despite

our efforts to retain valuable employees, members of our team may terminate employment on short notice. The competition for qualified

personnel in the biotechnology and biopharmaceutical industries is intense, and our future success depends upon our ability to attract,

retain, and motivate highly skilled scientific, technical and managerial employees. We face competition for personnel from other companies,

universities, public and private research institutions, and other organizations. If our recruitment and retention efforts are unsuccessful

in the future, it may be difficult for us to implement our business strategy, which would have a material adverse effect on our business.

In

addition, our clinical operations and research and development programs depend on our ability to attract and retain highly skilled scientists,

data scientists, and engineers, particularly in New York, New Jersey, Massachusetts and Pennsylvania. There is powerful competition for

skilled personnel in these geographical markets, and we may experience, difficulty in hiring and retaining employees with appropriate

qualifications on acceptable terms, or at all. Many of the companies with which we compete for experienced personnel have greater resources

than we do. If we hire employees from competitors or other companies, their former employers may attempt to assert that these employees

have breached legal obligations, resulting in a diversion of our time and resources and, potentially, damages. In addition, job candidates

and existing employees often consider the value of the stock awards they receive in connection with their employment. If the perceived

benefits of stock awards decline, it may harm our ability to recruit and retain highly skilled employees. If we fail to attract new personnel

or fail to retain and motivate our current personnel, our business and future growth prospects would be harmed.

We

may seek to collaborate with third parties and may not be able to implement these collaborations on commercially acceptable terms, if

at all. The success of certain of our product candidates may depend in significant part on the success of such collaborations.

We

plan to opportunistically pursue strategic partnerships if we believe that these partnerships can accelerate the development or maximize

the market potential of our product candidates. Likely collaborators may include large and mid-size pharmaceutical companies, regional

and national pharmaceutical companies and biotechnology companies. In addition, if we are able to obtain regulatory approval for product

candidates from foreign regulatory authorities, we may enter into partnerships or collaborations with international biotechnology or

pharmaceutical companies for the commercialization of such product candidates.

We

face significant competition in seeking appropriate collaborators. Whether we reach a definitive agreement for a partnership or collaboration

will depend, among other things, upon our assessment of the collaborator’s resources and expertise, the terms and conditions of

the proposed partnerships or collaboration and the proposed collaborator’s evaluation of a number of factors. Those factors may

include the potential differentiation of our product candidates from competing product candidates, design or results of clinical trials,

the likelihood of approval by the FDA or other comparable regulatory authorities and the regulatory pathway for any such approval, the

potential market for the product candidate, the costs and complexities of manufacturing and delivering the product to patients and the

potential of competing products. The collaborator may also consider alternative product candidates or technologies for similar indications

that may be available for partnership or collaboration and whether such a partnership or collaboration could be more attractive than

the one with us for our product candidate. If we elect to increase expenditures to fund development or commercialization activities

on our own, we may need to obtain additional capital, which may not be available to us on acceptable terms or at all. If we do not have

sufficient funds, we may not be able to further develop product candidates or bring them to market and generate product revenue.

Partnerships

and collaborations are each complex and time-consuming to negotiate and document. Further, business combinations among large pharmaceutical

companies could result in a reduced number of potential future collaborators. Any partnership or collaboration agreement that we enter

into in the future may contain restrictions on our ability to enter into potential partnerships or collaborations or to otherwise develop

specified product candidates. We may not be able to negotiate partnerships or collaborations on a timely basis, on acceptable terms,

or at all. If we are unable to do so, we may have to curtail the development of the product candidate for which we are seeking to collaborate,

reduce or delay development programs, delay potential commercialization or reduce the scope of any sales or marketing activities, or

increase expenditures and undertake development or commercialization activities at our own expense.

We

may have limited control over the amount and timing of resources that our collaborators will dedicate to the development or commercialization

of our product candidates. Our ability to generate revenues from these arrangements will depend on any future collaborators’ abilities

to successfully perform the functions assigned to them in these arrangements. In addition, any future collaborators may have the right

to abandon research or development projects and terminate applicable agreements, including funding obligations, prior to or upon the

expiration of the agreed upon terms.

Collaborations

involving our product candidates pose a number of risks, including the following:

● collaborators may not perform their obligations as expected;

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Collaboration

agreements may not lead to development or commercialization of product candidates in the most efficient manner or at all. If any future

collaborator is involved in a business combination, we could decide to delay, diminish or terminate the development or commercialization

of any licensed product candidate.

We

have relied upon and plan to continue to rely on third parties, such as Contract Research Organizations (“CROs”), clinical

data management organizations, medical institutions and clinical investigators, to conduct our clinical trials and expect to rely on

these third parties to conduct clinical trials of any other product candidate that we develop. Our ability to complete clinical trials

in a timely fashion depends on a number of key factors. These factors include protocol design, regulatory and Institutional Review Board

approval, patient enrollment rates and compliance with GCPs. Generally, we rely on our third-party partners to accurately report their

results. Our reliance on third parties for clinical development activities may impact or limit our control over the timing, conduct,

expense and quality of our clinical trials. Moreover, the FDA requires that we to comply with GCPs for conducting, recording and reporting

the results of clinical trials to assure that data and reported results are credible and accurate and that the rights, integrity and

confidentiality of trial participants are protected. The FDA enforces these GCPs through periodic inspections of clinical trial sponsors,

principal investigators, clinical trial sites and Institutional Review Boards. For certain commercial prescription drug products, manufacturers

and other parties involved in the supply chain must also meet chain of distribution requirements and build electronic, interoperable

systems for product tracking and tracing and for notifying the FDA of counterfeit, diverted, stolen and intentionally adulterated products

or other products that are otherwise unfit for distribution in the United States.

We

remain responsible for ensuring that each of our trials is conducted in accordance with the applicable protocol, legal and regulatory

requirements and scientific standards. Our failure or the failure of third parties to comply with the applicable protocol, legal and

regulatory requirements and scientific standards can result in rejection of our clinical trial data or other sanctions. If we or our

third-party clinical trial providers or third-party CROs do not successfully carry out these clinical activities, our clinical trials

or the potential regulatory approval of a product candidate may be delayed or be unsuccessful. Additionally, if we or our third-party

contractors fail to comply with applicable GCPs for any reason, the clinical data generated in our clinical trials may be deemed unreliable

and the FDA may require us to perform additional clinical trials before approving our product candidates, which would delay the regulatory

approval process. We cannot be certain that, upon inspection, the FDA will determine that any of our clinical trials comply with GCPs.

We are also required to register certain clinical trials and post the results of completed clinical trials on a government-sponsored

database, ClinicalTrials.gov, within certain timeframes. Failure to do so can result in fines, adverse publicity and civil and criminal

sanctions.

Furthermore,

the third parties conducting clinical trials on our behalf are not our employees, and except for remedies available to us under our agreements

with such contractors, we cannot control whether or not they devote sufficient time, skill and resources to our ongoing development programs.

These contractors may also have relationships with other commercial entities, including our competitors, for whom they may also be conducting

clinical trials or other drug development activities, which could impede their ability to devote appropriate time to our clinical programs.

If these third parties, including clinical investigators, do not successfully carry out their contractual duties, meet expected deadlines

or conduct its clinical trials in accordance with regulatory requirements or its stated protocols, we may not be able to obtain, or may

be delayed in obtaining, regulatory approvals for our product candidates. If that occurs, we will not be able to, or may be delayed in

our efforts to, successfully commercialize our product candidates. In such an event, our financial results and the commercial prospects

for any product candidates that we seek to develop could be harmed, our costs could increase and our ability to generate revenues could

be delayed, impaired or foreclosed.

We

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

our distributors could delay clinical development or regulatory approval of our product candidates or commercialization of any resulting

products, producing additional losses and depriving us of potential product revenue.

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In

addition, we rely on wholesalers and attempt to structure our agreements with such wholesalers to ensure that we are appropriately and

predictably compensated for the services we provide. We cannot control the frequency or magnitude of pharmaceutical price changes. We

might be unable to renew agreements with wholesalers in a timely and favorable manner. These risks might have a materially adverse impact

on our business operations and our financial positions or results of operations.

Any

of the third-party organizations we utilize may terminate our engagements with us under certain circumstances. The replacement of an

existing CRO or other third party may result in the delay of the affected trials or otherwise adversely affect our efforts to obtain

regulatory approvals and commercialize our product candidates. We may not be able to enter into alternative arrangements or do so on

commercially reasonable terms. In addition, even if there are suitable replacements for one or more of these service providers, there

is a natural transition period when a new service provider begins work. As a result, delays may occur, which could negatively impact

our ability to meet our expected clinical development timelines and harm our business, financial condition and prospects.

Our

third-party manufacturing partners may be unable to increase the scale of production or product yield of our product candidates, resulting

in increased manufacturing costs and delays in commercialization of our products. Furthermore, changes in methods of manufacturing our

product candidates could result in additional costs or delays.

In

order to produce sufficient quantities to meet the demand for clinical trials and, if approved, subsequent commercialization of our product

candidates, our third-party manufacturers will be required to increase production and optimize manufacturing processes while maintaining

the quality of our product candidates. The transition to larger scale production could prove difficult. In addition, if our third-party

manufacturers are not able to optimize their manufacturing processes to increase the product yield for our product candidates, or if

such third party manufacturers are unable to produce increased amounts of our product candidates while maintaining the same quality,

then we may not be able to meet the demands of clinical trials or market demands. This could decrease our ability to generate profits

and have a material adverse impact on our business and results of operations.

Our

growth depends in part on the success of our strategic relationships with third parties. Some of these third parties may be located outside

of the United States.

In

order to grow our business, we anticipate that we will need to continue to depend on our relationships with third parties, including

our technology providers. Identifying partners, and negotiating and documenting relationships with them, requires significant time and

resources. Our competitors may be effective in providing incentives to third parties to favor their products or services, or utilization

of, our products and services. In addition, acquisitions of our partners by our competitors could result in a decrease in the number

of our current and potential customers. If we are unsuccessful in establishing or maintaining our relationships with third parties, our

ability to compete in the marketplace or to grow our revenue could be impaired and our results of operations may suffer. Even if we are

successful, we cannot assure you that these relationships will result in increased customer use of our products or increased revenue.

We

do not own or operate manufacturing facilities for the production of clinical or commercial quantities of our product candidates,

and we lack the resources and the capabilities to do so. Our current strategy is to outsource all manufacturing of our product

candidates to third parties, including in jurisdictions outside of the United States such as China. As such, we currently rely on

third-party manufacturers to provide all of the Active Pharmaceutical Ingredients (“API”) and the final drug product formulation of all of our product candidates that are

being used in our clinical trials and preclinical studies. If we were to need an alternate manufacturer, we would incur added costs

and delays in identifying and qualifying any such replacement. In addition, we typically order raw materials, API and drug product

and services on a purchase order basis and do not enter into long-term dedicated capacity or minimum supply arrangements with any

commercial manufacturer. We may not be able to timely secure needed supply arrangements on satisfactory terms, or at all. Our

failure to secure these arrangements as needed could have a material adverse effect on our ability to complete the development of

our product candidates or, to commercialize them, if approved. We may be unable to conclude agreements for commercial supply with

third-party manufacturers or may be unable to do so on acceptable terms. There may be difficulties in scaling up to commercial

quantities and formulation of our product candidates, and the costs of manufacturing could be prohibitive.

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Many

of the third-party manufacturers we rely on have only recently begun working with us and have limited or no experience manufacturing

our API and final drug products. If our manufacturers have difficulty or suffer delays in successfully manufacturing material that meets

our specifications, it may limit supply of our product candidates and could delay our clinical trials.

Even

if we are able to establish and maintain arrangements with third-party manufacturers, reliance on third-party manufacturers entails additional

risks, including:

If

we do not maintain our key manufacturing relationships, we may fail to find replacement manufacturers or develop our own manufacturing

capabilities, which could delay or impair our ability to obtain regulatory approval for our product candidates. If we do find replacement

manufacturers, we may not be able to enter into agreements with them on terms and conditions favorable to us and there could be a substantial

delay before new facilities could be qualified and registered with the FDA and other comparable regulatory authorities.

Additionally,

if any third-party manufacturer with whom we contract fail to perform its obligations, we may be forced to manufacture the materials

ourself, for which we may not have the capabilities or resources, or enter into an agreement with a different manufacturer. In either

scenario, our clinical trials supply could be delayed significantly as we establish alternative supply sources. In some cases, the technical

skills required to manufacture our product candidates may be unique or proprietary to the original manufacturer and we may have difficulty,

or there may be contractual restrictions prohibiting us from, transferring such skills to a back-up or alternate supplier, or we may

be unable to transfer such skills at all. In addition, if we are required to change third-party manufacturers for any reason, we will

be required to verify that the new manufacturer maintains facilities and procedures that comply with quality standards and with all applicable

regulations. We will also need to verify, such as through a manufacturing comparability study, that any new manufacturing process will

produce its product candidate according to the specifications previously submitted to the FDA or other comparable regulatory authorities.

We may be unsuccessful in demonstrating the comparability of clinical supplies, which could require the conduct of additional clinical

trials. The delays associated with the verification of a new third-party manufacturer could negatively affect our ability to develop

product candidates or commercialize our products in a timely manner or within budget. Furthermore, a third-party manufacturer may possess

technology related to the manufacture of our product candidates that such third party owns independently. This would increase our reliance

on such third-party manufacturer or require us to obtain a license from such third-party manufacturer in order to have another third

party manufacture our product candidates.

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If

any of our product candidates are approved by any regulatory agency, we intend to utilize arrangements with third-party contract manufacturers

for the commercial production of those products. This process is difficult and time consuming and we may face competition for access

to manufacturing facilities as there are a limited number of contract manufacturers operating under cGMPs that are capable of manufacturing

our product candidates. Consequently, we may not be able to reach agreement with third-party manufacturers on satisfactory terms, which

could delay commercialization.

Some

of our manufacturers are located outside of the United States, including in China. There is currently significant uncertainty about the

future relationship between the United States and various other countries, including China, with respect to trade policies, treaties,

government regulations and tariffs. Increased tariffs or pending legislation that would impose federal contracting or federal funding

limitations on parties directly using or connected to those using the services or equipment of certain foreign entities with known or

alleged associations with foreign adversaries could potentially disrupt our existing supply chains and impose additional costs on our

business. In particular, certain Chinese biotechnology companies and commercial manufacturing organizations may become subject to trade

restrictions, sanctions, and other regulatory requirements by the U.S. government, which could restrict or even prohibit our ability

to work with such entities, thereby potentially disrupting our supplies and manufacturing. Additionally, it is possible further tariffs

may be imposed that could affect imports of any APIs used in our product candidates

in the future, or our business may be adversely impacted by retaliatory trade measures taken by China or other countries, including restricted

access to such raw materials used in its product candidates. Given the unpredictable regulatory environment in China and the United States

and uncertainty regarding how the U.S. or foreign governments will act with respect to tariffs, international trade agreements and policies,

further governmental action related to tariffs, additional taxes, contracting matters, regulatory changes or other retaliatory trade

measures in the future could occur with a corresponding detrimental impact on our business and financial condition.

Our

failure, or the failure of our third-party manufacturers, to comply with applicable regulations could result in sanctions being imposed

on us, including clinical holds, fines, injunctions, civil penalties, delays, suspension or withdrawal of approvals, seizures or voluntary

recalls of product candidates, operating restrictions and criminal prosecutions, any of which could significantly affect supplies of

our product candidates. The facilities used by our contract manufacturers to manufacture our product candidates must be evaluated by

the FDA. We do not control the manufacturing process of, and is completely dependent on, its contract manufacturing partners for compliance

with cGMPs. If our contract manufacturers cannot successfully manufacture material that conforms to our specifications and the strict

regulatory requirements of the FDA or other comparable regulatory authorities, we may not be able to secure and/or maintain regulatory

approval for our product candidates manufactured at these facilities. In addition, we have no control over the ability of our contract

manufacturers to maintain adequate quality control, quality assurance and qualified personnel. If the FDA finds deficiencies or a comparable

foreign regulatory authority does not approve these facilities for the manufacture of our product candidates or if it withdraws any such

approval in the future, we may need to find alternative manufacturing facilities, which would significantly impact our ability to develop,

obtain regulatory approval for or market our approved product candidates. Contract manufacturers may face manufacturing or quality control

problems causing drug substance production and shipment delays or a situation where the contractor may not be able to maintain compliance

with the applicable cGMP requirements. Any failure to comply with cGMP requirements or other FDA and comparable foreign regulatory requirements

could adversely affect our clinical research activities and our ability to our its product candidates and market our products, if approved.

The

FDA or other comparable regulatory authorities require manufacturers to register manufacturing facilities, and also inspect these facilities

to confirm compliance with cGMPs.

Contract

manufacturers may face manufacturing or quality control problems causing drug substance production and shipment delays or a situation

where the contractor may not be able to maintain compliance with the applicable cGMP requirements. Any failure to comply with cGMP requirements

or other FDA and other comparable regulatory requirements could adversely affect our clinical research activities and our ability to

develop our product candidates and market our products following approval, if obtained.

Furthermore,

should we decide to use any APIs in any of our product candidates that are proprietary to one or more third parties, we would need to

maintain licenses to those APIs from those third parties. If we are unable to gain or continue to access rights to such APIs prior to

conducting preclinical toxicology studies intended to support clinical trials, we may need to develop alternate product candidates from

these programs by either accessing or developing alternate APIs, resulting in increased development costs and delays in commercialization

of these product candidates. If we are unable to gain or maintain continued access rights to the desired APIs on commercially reasonable

terms or develop suitable alternate APIs, we may not be able to commercialize product candidates from these programs.

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Changes

in methods of product candidate manufacturing or formulation may result in additional costs or delay.

As

product candidates proceed through preclinical studies to late-stage clinical trials towards potential approval and commercialization,

it is common that various aspects of the development program, such as the vendors used to manufacture drug product or manufacturing methods

and formulation, are altered along the way in an effort to optimize processes and results. Such changes carry the risk that they will

not achieve these intended objectives. Any of these changes could cause our product candidates to perform differently and affect the

results of planned clinical trials or other future clinical trials conducted with the materials manufactured using altered processes.

Such changes may also require additional testing, FDA notification or FDA approval. This could delay or prevent completion of clinical

trials, require conducting bridging clinical trials or the repetition of one or more clinical trials, increase clinical trial costs,

delay or prevent approval of our product candidates and jeopardize our ability to commence sales and generate revenue.

We

may be subject to lawsuits.

From

time to time, we may be subject to legal proceedings and claims in the ordinary course of business. Such claims, even if lacking merit,

could result in the expenditure of significant financial and managerial resources.

The

successful development of our pharmaceutical products involves a lengthy and expensive process and is highly uncertain.

Successful

development of our pharmaceutical products involves a lengthy and expensive process, is highly uncertain, and is dependent

on numerous factors, many of which are beyond our control. Product candidates that appear promising in the early phases of development

may fail to reach the market for several reasons, including:

● failure to receive the necessary post-marketing approval requirements; or

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Furthermore,

the length of time necessary to complete clinical trials and submit an application for marketing approval for a final decision by a regulatory

authority varies significantly from one product candidate to the next and from one country or jurisdiction to the next and may be difficult

to predict.

Even

if a product is approved, the FDA may limit the indications for which the product may be marketed, require extensive warnings on the

product labeling or require expensive and time-consuming clinical trials and/or reporting as conditions of approval. Regulators of other

countries and jurisdictions have their own procedures for the approval of product candidates with which we must comply prior to marketing

in those countries or jurisdictions.

Even

if we are successful in obtaining marketing approval, commercial success of any approved products will also depend in large part on the

availability of coverage and adequate reimbursement from third-party payors, including government payors such as the Medicare and Medicaid

programs and managed care organizations in the United States or country-specific governmental organizations in foreign countries, which

may be affected by existing and future healthcare reform measures designed to reduce the cost of healthcare. Third-party payors could

require us to conduct additional studies, including post-marketing studies related to the cost effectiveness of a product, to qualify

for reimbursement, which could be costly and divert our resources. If government and other healthcare payors were not to provide coverage

and adequate reimbursement for our products once approved, market acceptance and commercial success would be reduced. Even if we are

able to obtain coverage and adequate reimbursement for approved products, there may be features or characteristics of our products, such

as dose preparation requirements, that prevent our products from achieving market acceptance by the healthcare or patient communities.

In

addition, if any of our product candidates receive marketing approval, we will be subject to significant regulatory obligations regarding

the submission of safety and other post-marketing information and reports and registration, and will need to continue to comply (or ensure

that our third-party providers comply) with current cGMPs and GCPs for any clinical trials that we conduct post-approval. In addition, there is always the risk that we, a regulatory authority or a third

party might identify previously unknown problems with a product post-approval, such as adverse events of unanticipated severity or frequency.

Compliance with these requirements is costly, and any failure to comply or other issues with our product candidates post-approval could

adversely affect our business, financial condition and results of operations.

Risks

Related to Our Legal and Regulatory Requirements

We

are subject, directly or indirectly, to federal and state healthcare, fraud, abuse false claims, and other laws and regulations as well

as health data privacy and security laws and regulations, contractual obligations and self-regulatory schemes. If we are unable to comply,

or have not fully complied, with such laws, we could face investigations and substantial penalties. Furthermore, it may be difficult

and costly for us to comply with the extensive government regulations to which our business is subject.

Our

operations are subject to extensive regulation by the U.S. federal and state governments. Healthcare providers and third-party payors

in the United States and elsewhere play a primary role in the recommendation and prescription of any product candidates for which we

obtain marketing approval. Our operations and our current and future arrangements with healthcare professionals, principal investigators,

consultants, customers and third-party payors may subject us to various federal and state fraud and abuse laws and other healthcare laws,

including, without limitation, the federal Anti-Kickback Statute, the federal civil and criminal false claims laws and the law commonly

referred to as the Physician Payments Sunshine Act and regulations. These laws will impact, among other things, our clinical research,

as well as our proposed sales and marketing programs.

We

may be subject to health information privacy and security laws by the federal government, the states and other jurisdictions in which

we may conduct our business. In particular, we may be subject to regulations promulgated pursuant to the Health Insurance Portability

and Accountability Act of 1996 (“HIPAA”), which establishes privacy and security standards that limit the use and disclosure

of individually identifiable health information, known as “protected health information,” and requires the implementation

of administrative, physical and technological safeguards to protect the privacy of protected health information and ensure the confidentiality,

integrity and availability of electronic protected health information. We are directly subject to certain provisions of the regulations

as a “Business Associate” through our relationships with customers. We are also directly subject to the HIPAA privacy and

security regulations as a “Covered Entity” with respect to our operations as a healthcare clearinghouse, specialty pharmacy

and medical surgical supply business. If we are unable to properly protect the privacy and security of protected health information entrusted

to us, we could be found to have breached our contracts with our customers. Further, if we fail to comply with applicable HIPAA privacy

and security standards, we could face civil and criminal penalties. Although we have implemented and continue to maintain policies and

processes to assist us in complying with these regulations and our contractual obligations, we cannot provide assurances regarding how

these regulations will be interpreted, enforced or applied by the government and regulators to our operations. In addition to the risks

associated with enforcement activities and potential contractual liabilities, our ongoing efforts to comply with evolving laws and regulations

at the federal and state level might also require us to make costly system purchases /or modifications from time to time.

We

also may be subject to extensive, and frequently changing, local, state and federal laws and regulations relating to healthcare fraud,

waste and abuse. Local, state and federal governments continue to strengthen their position and scrutiny over practices involving fraud,

waste and abuse affecting Medicare, Medicaid and other government healthcare programs. Many of the regulations applicable to us, including

those relating to marketing incentives, are vague or indefinite and have not been interpreted by the courts. The regulations may be interpreted

or applied by a prosecutorial, regulatory, or judicial authority in a manner that could require us to make changes in our operations.

If we fail to comply with applicable laws and regulations, we could become liable for damages and suffer civil and criminal penalties,

including the loss of licenses or our ability to participate in Medicare, Medicaid and other federal and state healthcare programs.

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In

addition, we may be subject to the operating and security standards of the Drug Enforcement Administration, the FDA, various state boards

of pharmacy, state health departments, the HHS, the CMS, and other comparable agencies. We are also subject to certain state laws relating

to price gouging. Although we have enhanced our procedures to ensure compliance, a regulatory agency or tribunal may conclude that our

operations are not compliant with applicable laws and regulations. In addition, we may be unable to maintain or renew existing permits,

licenses or any other regulatory approvals or obtain without significant delay, future permits, licenses or other approvals needed for

the operation of our businesses. Any noncompliance by us with applicable laws and regulations or the failure to maintain, renew or obtain

necessary permits and licenses could lead to litigation and have a material adverse impact on our results of operations.

Because

of the breadth of these laws and the limited statutory exceptions and regulatory safe harbors available, it is possible that some of

our business activities could be subject to challenge under one or more of such laws. Efforts to ensure that our business arrangements

with third parties will comply with applicable healthcare laws and regulations will involve substantial costs. Any action against us

for violation of these laws, even if we successfully defend against it, could cause us to incur significant legal expenses and divert

our management’s attention from the operation of our business. The shifting compliance environment and the need to build and maintain

robust and expandable systems to comply with multiple jurisdictions with different compliance and/or reporting requirements increases

the possibility that a healthcare company may run afoul of one or more of the requirements.

If

our operations are found to be in violation of any of these laws or any other governmental regulations that may apply to us, we may be

subject to significant civil, criminal and administrative penalties, damages, fines, disgorgement, imprisonment, exclusion from participation

in government funded healthcare programs, such as Medicare and Medicaid, additional reporting requirements and oversight if we become

subject to a corporate integrity agreement or similar agreement to resolve allegations of non-compliance with these laws and the curtailment

or restructuring of our operations.

We

may be unable to obtain regulatory approval for our product candidates under applicable regulatory requirements. The denial or delay

of any such approval would delay commercialization of our product candidates and adversely impact our business and results of operations.

An NDA or other similar regulatory filing requesting approval to market a product candidate must include extensive

preclinical and clinical data and supporting information to establish that the product candidate is safe, effective, pure and potent

for each desired indication. The NDA or other similar regulatory filing must also include significant information regarding the chemistry,

manufacturing and controls for the product.

The

research, testing, manufacturing, labeling, approval, sale, marketing and distribution of pharmaceutical products are subject to extensive

regulation by the FDA and other regulatory authorities in the United States and other countries, and such regulations differ from country

to country. We are not permitted to market any product candidate in the United States or in any foreign countries until we receive the

requisite approval from the applicable regulatory authorities of such jurisdictions.

The

FDA or any foreign regulatory bodies can delay, limit or deny approval of a product candidate for many reasons, including:

Of

the large number of pharmaceutical products in development, only a small percentage successfully complete the FDA or other regulatory

bodies’ approval processes and are commercialized.

Even

if we eventually complete clinical testing and receive approval from the FDA or applicable foreign agencies for our product candidates,

the FDA or the applicable foreign regulatory agency may grant approval contingent on the performance of costly additional clinical trials

which may be required after approval. The FDA or the applicable foreign regulatory agency also may approve a product candidate for a

more limited indication or a narrower patient population than we originally requested, and the FDA, or applicable foreign regulatory

agency, may not approve it with the labeling that we believe is necessary or desirable for the successful commercialization.

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Any

delay in obtaining, or inability to obtain, applicable regulatory approval would delay or prevent commercialization of our product candidates

and would materially adversely impact our business and prospects.

Even

if we obtain regulatory approval for any of our product candidates, we will be subject to ongoing regulatory requirements, which may

result in significant additional expenses. Additionally, our product candidates, if approved, could be subject to labeling and other

restrictions, and we may be subject to penalties if we fail to comply with regulatory requirements or experience unanticipated problems

with our product candidates.

If

any of our product candidates are approved by the FDA or a comparable foreign regulatory authority, they will be subject to extensive

and ongoing regulatory requirements for manufacturing, labeling, packaging, storage, advertising, promotion, sampling, record-keeping,

conduct of post-marketing studies, and submission of safety, efficacy, and other post-market information, including both federal and

state requirements in the United States and requirements of comparable foreign regulatory authorities. These requirements include submissions

of safety and other post-marketing information and reports, establishment registration and listing, as well as continued compliance with

cGMPs and GMPs for any clinical trials that we conduct post-approval. Any regulatory approvals that we receive for our product candidates

may also be subject to limitations on the approved indicated uses, including the duration of use, for which the product may be marketed

or to the conditions of approval, or contain requirements for potentially costly post-marketing studies, including Phase 4 clinical trials,

and surveillance to monitor the safety and efficacy of the product. The FDA may also require a Risk Evaluation and Mitigation Strategy

in order to approve our product candidates, which could entail requirements for a medication guide, physician communication plans or

additional elements to ensure safe use, such as restricted distribution methods, patient registries and other risk minimization tools.

Manufacturers

and manufacturers’ facilities are required to comply with extensive FDA and comparable foreign regulatory authority requirements,

including ensuring that quality control and manufacturing procedures conform to cGMP regulations and implementing tracking and tracing

requirements for certain prescription pharmaceutical products. As such, we and our contract manufacturers will be subject to continual

review and inspections to assess compliance with cGMPs and adherence to commitments made in any approved marketing application. Accordingly,

we and others with whom we work must continue to expend time, money, and effort in all areas of regulatory compliance, including manufacturing,

production, and quality control.

We

will have to comply with requirements concerning advertising and promotion for our product candidates. Promotional communications with

respect to prescription drugs are subject to a variety of legal and regulatory restrictions and must be consistent with the information

in the product’s approved label. As such, we may not promote any of our products for indications or uses for which they do not

have approval. However, companies may share truthful and not misleading information that is otherwise consistent with a product’s

FDA approved labeling. We also must submit new or supplemental applications and obtain approval for certain changes to the product labeling

or manufacturing processes for our products, if approved.

If

we discover previously unknown problems with any of our product candidates, such as adverse events of unanticipated severity or frequency,

or problems with the facility where they manufactured, or if the FDA disagrees with the promotion, marketing or labeling of our products,

the FDA may impose restrictions on us, including requiring withdrawal from the market. If we fail to comply with applicable regulatory

requirements, the FDA and other regulatory authorities may, among other things:

● issue warning letters or other regulatory enforcement action;

● impose injunctions, fines or civil or criminal penalties;

● suspend or withdraw regulatory approval;

● suspend any ongoing clinical studies;

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Any

government action or investigation of alleged violations of law could require us to expend significant time and resources in response,

Source: SEC EDGAR (public domain) · 10-K for the period ended 2025-12-31, filed 2026-03-30 · accession 0001493152-26-013475

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