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SXTP US Equity

60 Degrees Pharmaceuticals, Inc.Health Care · Pharmaceutical Preparations · CIK 1946563 · FY ends Dec 31
$1.13
+0.01 (+0.89%)
USD · as of 2026-08-19 · marketstack

SXTP · 10-K · period ended 2023-12-31

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filed 2024-04-01 · EDGAR original ↗

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Year Ended December 31, 2023

☐TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ until ______

Commission File Number: 001-41719

60 DEGREES PHARMACEUTICALS, INC.

(Exact name of Registrant as specified in its charter)

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

incorporation or organization) Identification No.)

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (202)327-5422

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, par value $0.0001 per share SXTP The Nasdaq Stock Market LLC

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 check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange

Act of 1934 during the past 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 post such files).

Yes ☒ No ☐

Indicate

by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting

company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”

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

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 Exchange Act).

Yes ☐ No ☒

The aggregate market value of the Registrant’s

common stock, held by non-affiliates of the Registrant was approximately $11,551,806 as of July 14, 2023. Note that July 14, 2023, the

closing date of the Registrant’s initial public offering, is used to calculate the aggregate market value held by non-affiliates

since the Registrant was not publicly traded on June 30, 2023.

As of April 1, 2024, the Registrant had 11,570,578

shares of common stock, par value $0.0001 per share, issued and outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

None.

TABLE OF CONTENTS

PAGE

PART I 1

Item 1. Description of Business 1

Item 1A. Risk Factors 37

Item 1B. Unresolved Staff Comments 37

Item 1C. Cybersecurity 37

Item 2. Properties 38

Item 3. Legal Proceedings 38

Item 4. Mine Safety Disclosures 38

Item 6. [Reserved] 42

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 52

Item 8. Financial Statements and Supplementary Data F-1

Item 9A. Controls and Procedures 53

Item 9B. Other Information 54

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 54

PART III 55

Item 10. Directors, Executive Officers and Corporate Governance 55

Item 11. Executive Compensation 61

Item 14. Principal Accountant Fees and Services 71

Item 15. Exhibits and Financial Statement Schedules 72

SIGNATURES 75

In this Annual Report on Form 10-K, unless otherwise

stated or as the context otherwise requires, references to “60 Degrees Pharmaceuticals, Inc.,” “60 Degrees Pharmaceuticals,”

“60P,” the “Company,” “we,” “us,” “our” and similar references refer to 60

Degrees Pharmaceuticals, Inc., a Delaware corporation. Our logo and other trademarks or service marks of the Company appearing in this

Annual Report on Form 10-K are the property of 60 Degrees Pharmaceuticals, Inc. This Annual Report on Form 10-K also contains registered

marks, trademarks and trade names of other companies. All other trademarks, registered marks and trade names appearing in this Annual

Report on Form 10-K are the property of their respective holders.

i

Cautionary Note Regarding Forward-Looking Statements

and Industry Data

This Annual Report on Form 10-K, in particular,

Part II Item 7 “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” contains

certain “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities

Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). These forward-looking

statements represent our expectations, beliefs, intentions or strategies concerning future events, including, but not limited to, any

statements regarding our assumptions about financial performance; the continuation of historical trends; the sufficiency of our cash balances

for future liquidity and capital resource needs; the expected impact of changes in accounting policies on our results of operations, financial

condition or cash flows; anticipated problems and our plans for future operations; and the economy in general or the future of the industry

in which we operate, all of which were subject to various risks and uncertainties.

When used in this Annual Report on Form 10-K and

other reports, statements and information we have filed with the Securities and Exchange Commission (“SEC”), in our press

releases, presentations to securities analysts or investors, in oral statements made by or with the approval of an executive officer,

the words or phrases “believes,” “may,” “will,” “expects,” “should,” “continue,”

“anticipates,” “intends,” “will likely result,” “estimates,” “projects” or

similar expressions and variations thereof are intended to identify such forward-looking statements. However, any statements contained

in this Annual Report on Form 10-K that are not statements of historical fact may be deemed to be forward-looking statements. These statements

are only predictions. All forward-looking statements included in this Annual Report on Form 10-K are based on information available to

us on the date hereof, and we assume no obligation to update any such forward-looking statements. Any or all of our forward-looking statements

in this document may turn out to be wrong. Actual events or results may differ materially. Our forward-looking statements can be affected

by inaccurate assumptions we might make or by known or unknown risks, uncertainties and other factors.

This Annual Report on Form 10-K also contains

estimates, projections and other information concerning our industry, our business and particular markets, including data regarding the

estimated size of those markets. Information that is based on estimates, forecasts, projections, market research or similar methodologies

is inherently subject to uncertainties and actual events or circumstances may differ materially from events and circumstances reflected

in this information. Unless otherwise expressly stated, we obtained this industry, business, market and other data from reports, research

surveys, studies and similar data prepared by market research firms and other third parties, industry, general publications, government

data and similar sources.

ii

PART

I

Item 1. Description of Business.

Overview

We are a specialty pharmaceutical company with

a goal of using cutting-edge biological science and applied research to further develop and commercialize new therapies for the prevention

and treatment of infectious diseases. We have successfully achieved regulatory approval of Arakoda, a malaria preventative treatment that

has been on the market since late 2019. Currently, 60P’s pipeline under development covers development programs for vector-borne,

fungal, and viral diseases utilizing three of the Company’s future products: (i) new products that contain the Arakoda regimen of

Tafenoquine; (ii) new products that contain Tafenoquine; and (iii) Celgosivir. Additionally, we are conducting due diligence activities

in relation to potential in-licensing of a product relevant to Lyme disease and an antimalarial combination partner for Tafenoquine for

P. vivax malaria.

Corporate History

60 Degrees Pharmaceuticals, Inc. is a Delaware

corporation that was incorporated on June 1, 2022. On June 1, 2022, 60 Degrees Pharmaceuticals, LLC, a District of Columbia limited liability

company (“60P LLC”), entered into the Agreement and Plan of Merger with 60 Degrees Pharmaceuticals, Inc., pursuant to which

60P LLC merged into 60 Degrees Pharmaceuticals, Inc. The value of each outstanding member’s membership interest in 60P LLC was correspondingly

converted into common stock of 60 Degrees Pharmaceuticals, Inc., par value $0.0001 per share, with a cost-basis equal to $5.00 per share.

We also operate one subsidiary. A summary of our

majority-owned subsidiary is below.

We own 97% equity in

60P Australia Pty Ltd, a Sydney-Australia based subsidiary (“60P Australia”). 60P Australia holds sub-licensing rights for

several ex-U.S. territories for our product.

60P Australia previously

solely owned a Singaporean subsidiary company, 60P Singapore Pte. Ltd., which dissolved at our election in the second quarter of 2022.

Business Developments

The following highlights recent material developments

in our business:

Recent Developments

Monash University Agreement

On February 13, 2024, our majority-owned Australian

subsidiary, 60P Australia Pty Ltd, and Monash University entered into the Research Services Agreement (the “Monash Agreement”)

in which Monash University agreed to provide research services, including among other things, testing the efficacy of tafenoquine against

candidemia, confirming suitable fungal infection dosage and determining the pharmacokinetics of tafenoquine following intraperitoneal

drug administration (collectively, the “Monash Services”). The commencement date of the Monash Agreement was effective as

of February 5, 2024, and the anticipated commencement of experiments and the completion date is in May 2024 and on November 30, 2024,

respectively. The Company agreed to pay Monash University $90,167 AUD on April 1, 2024 and $90,167 AUD upon the completion of the Monash

Services.

1

January 2024 Public Offering

On January 29, 2024, we entered into an

Underwriting Agreement with WallachBeth Capital LLC, as representative of the underwriters listed on Schedule I thereto (the

“Underwriting Agreement”), relating to our public offering (the “2024 Offering”) of 5,260,901 units (the

“Units”) at an offering price of $0.385 per Unit and 999,076 pre-funded units (the “Pre-Funded Units”) at an

offering price of $0.375 per Pre-Funded Unit. Each Unit consists of one share of common stock and one warrant exercisable for one

share of common stock (the “Warrant”). Each Warrant has an exercise price of $0.4235 per share (110% of the offering price per Unit), is exercisable

immediately upon issuance and expires five years from the date of issuance. Each Pre-Funded Unit consists of one pre-funded warrant

exercisable for one share of common stock (the “Pre-Funded Warrant”) and one warrant identical to the Warrants included

in the Units. The purchase price of each Pre-Funded Unit is equal to the price per Unit sold to the public in the offering, minus

$0.01, and the exercise price of each Pre-Funded Warrant is $0.01 per share. The Pre-Funded Warrants are immediately exercisable and

may be exercised at any time until all of the Pre-Funded Warrants are exercised in full.

The underwriters were granted an option, exercisable

within 45 days after the closing of the offering, to purchase up to 789,136 shares of our common stock at a price of $0.375 per share

and/or 938,997 Warrants at a price of $0.01 per Warrant and/or 149,862 Pre-Funded Warrants at a price of $0.375 per Pre-Funded Warrant,

or any combination of additional shares of common stock, Warrants and/or Pre-Funded Warrants, representing, in the aggregate, up to 15%

of the number of Units sold in the offering, 15% of the Warrants underlying the Units and Pre-Funded Units sold in the offering and 15%

of the Pre-Funded Warrants underlying the Pre-Funded Units sold in the offering, in all cases less the underwriting discount to cover

over-allotments, if any. On January 31, 2024, WallachBeth Capital LLC partially exercised its over-allotment option with respect to 818,177

Warrants. On February 14, 2024, WallachBeth Capital LLC partially exercised its over-allotment option with respect to 50 shares of common

stock and 50 Warrants.

The net proceeds to us from the 2024 Offering

were approximately $1.9 million, after deducting underwriting discounts and commissions and the payment of other offering expenses associated

with the 2024 Offering that were payable by us. We paid the Underwriter an underwriting discount equal to 8.0% of the gross proceeds of

the 2024 Offering and a non-accountable expense fee equal to 1.5% of the gross proceeds of the 2024 Offering.

We also issued to WallachBeth Capital LLC warrants

(the “Representative Warrants”) to purchase 375,599 shares of our common stock, which is equal to six percent (6%) of the

common stock sold that were part of the Units and the pre-funded warrants sold that were part of the Pre-Funded Units in the 2024 Offering,

at an exercise price of $0.4235 per share, which is equal to 110% of the offering price per Unit. The Representative Warrants may be exercised

beginning on January 31, 2024 until January 31, 2029.

We intend to use the net proceeds from the 2024 Offering for increasing

capitalization and financial flexibility, and relaunching our malaria prevention project in the U.S. later in 2024.

Our officers and directors have agreed, subject

to certain exceptions, not to offer, issue, sell, contract to sell, encumber, grant any option for the sale of or otherwise dispose of

any shares of common stock or other securities convertible into or exercisable or exchangeable for shares of common stock until July 29,

2024 without the prior written consent of WallachBeth Capital LLC.

Mission

Our mission is to address the unmet medical need

associated with infectious diseases through the development and commercialization of new small molecule therapeutics, focusing on synthetic

drugs (made by chemists in labs, excluding biologics) with good safety profiles based on prior clinical studies, in order to reduce cost,

risk, and capitalize on existing research. Our present focus is the expansion of Arakoda sales for malaria prevention and to demonstrate

clinical benefit for other disease indications.

Market Opportunity

In 2018, the FDA approved Arakoda for malaria prevention in individuals

18 years and older, an indication for which there has historically been approximately 550,000 prescriptions combined (one prescription

per three weeks of travel) in the United States each year for the current market-leading product (atovaquone-proguanil) and one of the

legacy weekly administered antimalarials, mefloquine. Arakoda entered the U.S. supply chain in the third quarter of 2019, just prior to

the COVID-19 pandemic. As the approved indication is for travel medicine, and international travel was substantially impacted by the pandemic,

we did not undertake any active marketing efforts for Arakoda. For the calendar year 2023, our U.S. sales of Arakoda (not excluding returns)

to pharmacies and other outlets was 1,632 boxes (a gross value of $383,520 at a WAC price of $235 per box), a substantial increase from

the 570 boxes of Arakoda sold in 2022. We are currently assessing a targeted marketing strategy that will extract value from the current

malaria prophylaxis indication and will continue our efforts to develop Arakoda for other applications.

2

We are repositioning the Arakoda regimen of Tafenoquine

for new indications to address several therapeutic indications that have substantial U.S. caseloads, as further described below:

3 According to IDSA guidelines.

3

Celgosivir, a potential clinical candidate of

60P’s, has activity in a number of animal models of important viral diseases such as Dengue and RSV, both of which are associated

with at least 4.1 million cases globally according to the European CDC (Dengue)10 and up to 240,000 hospitalizations (RSV)

in children less than five years of age and adults greater than 65 years of age in the United States each year according to the CDC.11

As outlined in the “Strategy” section below, we expect to evaluate Celgosivir in additional non-clinical disease models

before making a decision regarding clinical development.

4

More information about our products is provided

in the next section, and the status of various development efforts for the above-mentioned diseases is outlined in Figure A, below.

Figure A

Products

Arakoda (Tafenoquine) for malaria prevention

We entered into a cooperative research and development

agreement with the United States Army in 2014 to complete development of Arakoda for prevention of malaria.12 With the U.S.

Army, and other private sector entities as partners, we coordinated the execution of two clinical trials, development of a full manufacturing

package, gap-filling non-clinical studies, compilation of a full regulatory dossier, successful defense of our program at an FDA advisory

committee meeting, and submitted a new drug application (“NDA”) to the FDA in 2018. The history of that collaboration has

been publicly communicated by the U.S. Army.13

The FDA and Australia’s medicinal regulatory

agency, Therapeutic Goods Administration, subsequently approved Arakoda and Kodatef (brand name in Australia), respectively, for prevention

of malaria in travelers in 2018. Prescribing information and guidance for patients can be found at www.arakoda.com. The features

and benefits of Tafenoquine for malaria prophylaxis (marketed as Arakoda in the United States), some of which have been noted by third-party

experts, include: convenient once weekly dosing following a three day load; the absence of reports of drug resistance during malaria prophylaxis;

activity against liver and blood stages of malaria as well as both the major malaria species (Plasmodium vivax and Plasmodium

falciparum); absence of any black-box safety warnings; good tolerability including in women and individuals with prior psychiatric

medical history, and a comparable adverse event rate to placebo with up to 12 months continuous dosing.14 Tafenoquine entered

the commercial supply chains in the U.S. (as Arakoda) and Australia (as Kodatef) in the third quarter of 2019.

5

The only limitation of Arakoda is the requirement

for a G6PD test prior to administration.15 The G6PD test must be administered to a prospective patient prior to administration

of Arakoda in order to prevent the potential occurrence of hemolytic anemia in individuals with G6PD deficiency.16 G6PD

is one of the most common enzyme deficiencies and is implicated in hemolysis following administration/ingestion of a variety of oxidant

drugs/food. G6PD must also be ruled out as a possible cause when diagnosing neonatal jaundice. As a consequence, G6PD testing is widely

available in the United States through commercial pathology service providers (e.g., Labcorp, Quest Diagnostics, etc.). Although these

tests have a turn-around time of up to 72 hours, the test needs only to be administered once. Thus, existing U.S. testing infrastructure

is sufficient to support the FDA-approved use of the product (malaria prevention) by members of the armed forces (who automatically have

a G6PD test when they enlist), civilian travelers with a long planning horizon or repeat travelers.

Tafenoquine for Other (Infectious) Diseases

During the pandemic, we also worked with NIH to

evaluate the utility of Tafenoquine as an antifungal. We, and the NIH, found that Tafenoquine exhibits a Broad Spectrum of Activity in

cell culture against Candida and other yeast strains via a different Mode of Action than traditional antifungals and also exhibits

antifungal activity against some fungal strains at clinically relevant doses in animal models.17 Our work followed Legacy Studies

that show Tafenoquine is effective for treatment and prevention of Pneumocystis pneumonia in animal models.18 We believe

that if added to the standard of care for anti-fungal and yeast infection treatments for general use, Tafenoquine has the potential to

improve patient outcomes in terms of recovery from yeast infections, and prevention of fungal pneumonias in immunosuppressed patients.

There are limited treatment options available for these indications, and Tafenoquine’s novel mechanism of action might also mitigate

problems of resistance. Clinical trial(s) to prove safety and efficacy, and approval by the FDA and other regulators, would be required

before Tafenoquine could be marketed for these indications.

Tafenoquine is effective in animal models of babesiosis

(tick borne red blood cell infections). In two of three recent clinical case studies, Tafenoquine administered after failure of conventional

antibiotics in immunosuppressed babesiosis patients resulted in cures.19 Consequently, we believe that (i) if combined with

standard of care products, Tafenoquine has the potential to reduce the duration of treatment with antibiotic therapy in immunosuppressed

patients and the time to parasite clearance in non-immunosuppressed patients and (ii) that once appropriate clinical studies have been

conducted, it is likely that Tafenoquine would be quickly embraced for post-exposure prophylaxis of babesiosis in patients with tick bites

and suspected of being co-infected with Lyme disease. Clinical trial(s) to prove safety and efficacy, and approval by FDA and other regulators,

would be required before Tafenoquine could be marketed for these indications.

Celgosivir

Celgosivir is a host targeted glucosidase inhibitor

that was developed separately by other sponsors for HIV then for hepatitis C.20 The sponsors abandoned Celgosivir after completion

of Phase II clinical trials involving 700+ patients, because other antivirals in development at the time had superior activity. The National

University of Singapore initiated development of Celgosivir independently for Dengue fever. A clinical study, conducted in Singapore,

the results of which were accepted for publication in the peer-reviewed journal Lancet Infectious Diseases, confirmed its safety but the

observed reduction in viral load was lower than what the study was powered to detect.21 Celgosivir (as with other Dengue antivirals)

exhibits greater capacity to cure Dengue infections in animal models when administered prior to symptom onset compared to post-symptom

onset. In animal models, this problem can be addressed for Celgosivir, by administering the same dose of drug split into four doses per

day rather than two doses per day (as was the case in the Singaporean clinical trial).22 This observation led to the filing

and approval of a patent related to Dengue, which we licensed from the National University of Singapore.

15 See prescribing information at www.arakoda.com.

16 See prescribing information at www.arakoda.com.

22 Watanabe et al, Antiviral Research 2016; 10:e19.

6

Additional clinical studies would be required

to prove that such a 4x daily dosing regimen would be safe and effective in Dengue patients to regulators’ satisfaction. To that

end, earlier in our history, we, in partnership with the National University of Singapore, and Singapore General Hospital, successfully

secured a grant from the government of Singapore for a follow-on clinical trial, but were unable at that time to raise matching private

sector funding. We concluded as a result that development of Repositioned Molecules for Dengue, solely and without simultaneous development

for other therapeutic use, despite substantial morbidity and mortality in tropical countries, was an effort best suited for philanthropic

entities. Accordingly, during the pandemic, we undertook an effort (in partnership with NIH’s Division of Microbiology and Infectious

Diseases program and Florida State University) to determine whether Celgosivir might be more broadly useful for respiratory diseases that

have impact in both tropical and temperate countries. Preliminary data suggest Celgosivir inhibits the replication of the virus that causes

COVID-19 (SARS-CoV-2) in cell culture, and the RSV virus in cell culture and provides benefits in animals. We have filed and/or licensed

patents in relation to Celgosivir for these other viruses as we believe there is potential applications to fight respiratory diseases

that might have more commercial viability than historical development of Celgosivir to combat Dengue fever.

Competitive Strengths

Our main competitive strength has been our ability

to achieve important clinical milestones inexpensively in therapeutic areas that other entities have found extremely challenging. With

a small virtual management team, we have successfully built productive research partnerships with public and academic entities, and licensed

products with well characterized safety profiles in prior clinical studies, thereby reducing the cost and risk of clinical development.

This business and product model enabled Arakoda to be approved in 2018, with a total operating expense of < $10 million. We plan to

focus in the future on generating proof of concept clinical data sets for the approved Arakoda regimen of Tafenoquine in other therapeutic

areas, all of which is expected to foster and continue our existing tradition of inexpensive product development.

Strategy

Following our initial public offering in July

2023, our initial strategic priority was to conduct a Phase IIB that would have evaluated the potential of the Arakoda regimen of Tafenoquine

to accelerate disease recovery in COVID-19 patients with low risk of disease progression. In October 2023, we made a decision to suspend

this study. This was a consequence of advice previously received from the FDA, which we interpreted to mean that they would not have granted

clearance for the study to proceed unless we redesigned it to (i) enroll a patient population in which receipt of Paxlovid or Lagevrio

would be medically contraindicated or (ii) compare Tafenoquine to placebo in patients taking a “standard of care” regimen

(defined by the FDA as Lagevrio or Paxlovid). The FDA’s position was somewhat surprising given that neither Paxlovid nor Lagevrio

is indicated for treatment of COVID-19 in low-risk patients. We determined that conducting our study in an alternate population in the

United States would be unfeasible, and conducting an add-on-to standard of care study might not be Phase III enabling. Accordingly, the

Company made a decision to pivot back to continue commercialization of Arakoda for malaria, and further evaluation of the Arakoda regimen

of Tafenoquine for babesiosis and other diseases. We believe such an approach is both less risky and less expensive.

Moving forward, our general strategy to achieve

profitability and grow shareholder value has three facets: (i) increase sales of Arakoda; (ii) conduct clinical trials to expand the number

of patients who can use Tafenoquine for new indications in the future; and (iii) reposition small molecule therapeutics with good clinical

safety profiles for new indications.”

7

Expansion of U.S. Arakoda Sales

Hiring of Chief Commercial Officer. In February

2024, the Company hired a Chief Commercial Officer, Kristen Landon, to lead its activities relating to commercialization of Arakoda for

malaria prevention. The Company’s planned activities for the first two quarters of 2024 are summarized below.

Acceptability and Demand of the Arakoda

Product Profile. Market research will be conducted to understand current brand awareness and usage among prescribers and

product acceptability among consumers, determine barriers to use, acceptability of differential price points, and demand of Arakoda

relative to its main competitors. Generic atovaquone-proguanil is substantially cheaper than Arakoda for the average trip length

(three weeks) and has superior formulary positioning (Tier 1 vs. Tier 3). However, generic-atovaquone proguanil does not provide the

same level of confidence a traveler may experience from taking a product with a convenient weekly dosing regimen during travel, that

works everywhere in the world against all malaria species and drug resistant strains, and which requires only a single dose for

post-exposure prophylaxis upon return from a malarious area. The value those advantages confer needs to be quantified and

communicated with stakeholders.

Market Segment Definition and Targeting.

We plan to purchase additional sales data in order to define the list of top prescribers of atovaquone-proguanil, the main generic competitor

to Arakoda for malaria prophylaxis Beginning in the third quarter of 2024, we plan to reach out to prescribers covering the top 80% of

atovaquone-proguanil prescribers in order to educate them about the value proposition of Arakoda. We will also compile a list of the top

institutions/organization that have ex-U.S. deployed workforces and internal occupational health and safety programs, and target these

organizations with messaging regarding the convenience and global effectiveness of Arakoda. We do not initially plan to target U.S. government

agencies as these organizations, such as the Department of Defense, are expected to be extremely price sensitive until operational considerations

justify the use of superior products (the DOD used inexpensive doxycycline for malaria prevention in the low malaria risk setting of Afghanistan,

but chose superior weekly mefloquine, despite safety concerns, for the Ebola mission to west Africa in 2014, where malaria rates were

extremely high).

Digital Revamp and Collateral. We will

work with an Agency of Record to test brand positioning and key marketing messages that we believe best highlight the features and benefits

of Arakoda, namely the convenience of the travel and post-travel regimen and global effectiveness. Once these activities are completed,

we will develop a marketing campaign that clearly articulates the brand’s value proposition including, key marketing messages and

the development of promotional materials. The Arakoda website will be updated to reflect the aforementioned marketing messaging to support

the relaunch of the product.

Revised Forecast. Once the above activities

are completed (which we expect to be by the end of the second quarter of 2024), we will develop an internal three-year forecast for the

malaria indication.

Arakoda Regimen of Tafenoquine for Babesiosis

In animal models, Tafenoquine monotherapy has

been shown to suppress acute babesiosis infections to the point where the immune system can control them following single or multiple

doses similar to those effective against malaria parasites, and combination of Tafenoquine with atovaquone leads to complete radical cure

and to the conference of sterile immunity.23 In three case studies in individuals with immunosuppression and/or refractory

parasites, Tafenoquine alone or combination with various standard of care antimalarials and antibiotics successfully cleared parasites

leading to three consecutive negative PCR tests, and prevention of further relapses in two of three individuals.24 Collectively

these data suggest Tafenoquine might have utility as monotherapy in patients with uncomplicated babesiosis and improve clinical outcomes

in hospitalized/immunosuppressed patients already administered standard of care antibiotic regimens.

8

In November 2023, we submitted a request for an

advice (Type C) meeting to FDA to discuss our Tafenoquine babesiosis program. In that correspondence we proposed to the FDA that for a

supplementary indication for Tafenoquine for babesiosis, it would be appropriate to conduct a single randomized placebo-controlled study

in low-risk patients and a case series in high-risk patients. On January 17, 2024, during the requested regulatory advice meeting, the

FDA stated that in principle, a single pivotal study could support a supplementary New Drug Application, provided that it included high-risk

patients and incorporated a clinical endpoint as the primary endpoint. The clinical trial design that we discussed with FDA would have

randomized symptomatic hospitalized patients diagnosed with babesiosis and at low risk of relapse who are taking azithromycin/atovaquone

to receive four daily doses of Tafenoquine or placebo. This initial protocol had previously been approved by an ethics committee, and

submitted to clinicaltrials.gov for public disclosure. We are now redrafting this protocol, per the FDA’s advice, as a pivotal study

which will also include high risk patients, and be powered off a clinical endpoint. We remain on track to recruit patients in three hospitals

in the North-Eastern United States, beginning in the summer of 2024, with a goal of reaching an interim analysis point by the end of 2024.

If we do not achieve statistical significance, a sample re-estimation will be conducted, and additional subjects will be recruited during

the 2025 tick season.

We will also be submitting a compassionate use

IND to FDA so we can provide commercial Arakoda for use in immunosuppressed patients with babesiosis – the data collected under

that future protocol will support data generated from the randomized study. We may, if resources permit, submit a similar compassionate

use protocol to the FDA for the use of Tafenoquine for treatment of chronic babesiosis.

We have signed an agreement with North Carolina State University to

support a pilot study of Tafenoquine for treatment of canine babesiosis in the United States under a sponsored research program. Should

this collaboration be successful, we believe that the data from that study may provide supportive data for the clinical babesiosis development

program, and could provide proof of concept for an expanded study to prove utility for veterinary indications.

From a commercial standpoint we are conducting

market research and engaging with Key Opinion Leaders (KOLs) to further understand the commercial demand in acute and chronic babesiosis,

including an assessment of the pre and post exposure prophylaxis opportunity. We will review current treatment regimens including diagnosis

criteria and management of disease, understand the patient burden, and assess the competitive landscape.

Parenteral Tafenoquine for Fungal Infections

We plan to support a series of studies in animal models to determine

whether single dose parenteral administration of Tafenoquine exhibits efficacy against Candida spp including C. auris. These

studies will be conducted under a sponsored research agreement with Monash University in Melbourne, Australia.

Combination Partner for Tafenoquine for

Malaria

Most new antimalarial treatment products are developed

as drug combinations to proactively combat drug resistance. We believe that Tafenoquine, due to its long half-life and activity against

all parasite species and strains, would be an ideal partner in a drug combination. Recently, Kentucky Technology Inc. (“KTI”),

completed Phase IIA studies in P. vivax malaria, in which they evaluated the safety and efficacy of SJ733, their ATP4 inhibitor

in combination with Tafenoquine as the combination partner drug. Recently it was announced the SJ733 development program would be partially

supported by a grant from the Global Health Innovative Technology Fund (“GHIT”). As part of its shares for services agreement

with KTI, The Company expects to receive a detailed feasibility assessment and business plan for the project in Q1 2024, including an

assessment of potential PRV eligibility. The Company will utilize this information to make a business decision about whether it wishes

to license commercial rights to SJ733.

Celgosivir for Antiviral Diseases

Reviewing prior studies of Celgosivir for Zika, Dengue, and RSV, it

is evident that the drug protects against the pathological effects of viruses through a combination of anti-inflammatory and antiviral

effects. These properties suggest it might have a beneficial effect in several viral diseases. Celgosivir is synthesized from castanospermine,

which is obtained from botanical sources in low yield, making its inherent cost of goods potentially high. Castanospermine is also quite

water soluble making it amenable to intravenous formulation. We plan to conduct a proof of concept study in an animal -COVID-19 model

to evaluate whether parenterally administered castanospermine can ameliorate the pathological effects of SARS CoV-2 via modulation of

cytokine response to infection. This project will be added to our statement of work for our services agreement with FSURF, and will commence

when there are sufficient proceeds from the sale of FSURF’s 60P shares to support this research. The data generated from the study

will allow us to assess whether to move forward with IND enabling studies of parenteral castanospermine (or Celgosivir) for viral indications.

9

Post-Marketing Requirements

We have an FDA post-marketing requirement to conduct

a malaria prophylaxis study of Arakoda in pediatric and adolescent subjects. We proposed to the FDA, in late 2021, that this might not

be safe to execute given that malaria prevention is administered to asymptomatic individuals and that methemoglobinemia (damage to the

hemoglobin in blood that carries oxygen) occurred in 5% of patients, and exceeded a level of 10% in 3% of individuals in a study conducted

by another sponsor in pediatric subjects with symptomatic vivax malaria.25 The FDA has asked us to propose an alternate design,

for which we submitted a concept protocol in the fourth quarter of 2022, and submitted a full protocol in early 2024. We estimate the

cost of conducting the study proposed by the FDA, if conducted in the manner suggested by the FDA, would be $2 million, and, due to the

time periods required to secure protocol approvals from the FDA and Ethics Committees, could not be initiated any earlier than the third

quarter of 2025. The funds from our January 2024 public offering to be expended on such a pediatric study will be limited to the minimum

required to support protocol preparation and regulatory interactions with the FDA.

Potential In Licensing Activities

We may in the future engage a business development

consultant to assist us with in-licensing additional late-stage development or early commercial stage infectious disease assets that complement

our existing product portfolio and business plan. We are particularly interested in securing the rights to new products targeted at tick-borne

diseases.

Capitalization and Future Financing

As outlined in "Liquidity and Capital Resources",

following the recent public offering in which we netted approximately $1.9 million, our runway is through approximately October 31, 2024.

To simplify the financing effort in August 2024, we expect that we will become shelf eligible and if we seek additional funding at that

time, we will seek to file a shelf registration statement on Form S-3 to register our securities for sale to the public. Additionally,

if we are able to develop a more robust forecast for Arakoda for the malaria indication, we may seek non-dilutive royalty-based funding

or an equity line of credit to support further commercialization of Arakoda. There is no assurance that funds will be available on acceptable

terms.

Competitors and Competitive Advantage

Arakoda is approved by the FDA for malaria prevention

in travelers. The major (but not only) competing products are generic atovaquone-proguanil and doxycycline – these products have

the benefit of being well established, not requiring a G6PD screen prior to travel (as is the case for Arakoda) and in the case of atovaquone-proguanil

being generally recognized as well tolerated and safe. The major limitations of these two established products are the requirement for

daily dosing including for up to 30 days post-travel in the case of doxycycline, the requirement to also take Primaquine (a medication

used to treat and prevent malaria) for post-exposure prophylaxis to prevent relapse from P. vivax malaria, and the potential inconvenience

for many patients of complying with a daily dosing regimen during travel. Doxycycline has the added disadvantages of a higher risk of

vaginitis, sunburn following sun exposure, contraction of malaria due to missed daily doses, and esophageal necrosis. Drug resistance

against the individual components of the atovaquone-proguanil is prevalent in some regions of the work, and the higher doses of atovaquone-proguanil

used to treat malaria, are no longer effective in some parts of Southeast Asia.

Arakoda has the benefit of a convenient weekly

dosing regimen following a three-day loading dose and a single day of dosing for post-exposure prophylaxis upon return from travel. It

is effective against all species of malaria everywhere in the world, which simplifies prescribing decisions. It is the only FDA-approved

antimalarial other than mefloquine with a safety profile demonstrated based on continuous dosing for 12 months, but unlike that product,

it does not have a black-box safety warning. While G6PD testing is a potential limitation for first time travelers with short planning

horizons, this is not the case for institutional occupation travel or repeat business travel, because a G6PD test need only be performed

once and can be captured in electronic health records. G6PD testing is routinely available in the United States through commercial laboratory

pathology services. Over time, Arakoda is expected to capture a significant share of the antimalarial prophylaxis market as a consequence

of these advantages.

We are targeting additional indications for the

Arakoda regimen of Tafenoquine, of which the priority is treatment of Babesiosis. In hospitalized patients, the Arakoda regimen will be

partnered with the existing standard of care. For follow-on prevention indications for babesiosis there are no competing products.

10

Intellectual Property

We are co-owners, with the U.S. Army, of patents

in the United States and certain foreign jurisdictions directed toward use of Tafenoquine for malaria and have obtained an exclusive worldwide

license from the U.S. Army to practice these inventions. We also have an exclusive worldwide license to use manufacturing information

and non-clinical and clinical data that the U.S. Army possesses relating to use of Tafenoquine for all therapeutic applications and uses

excluding radical cure of symptomatic vivax malaria. We have submitted patent applications in the United States and certain foreign jurisdictions

for use of Tafenoquine for COVID-19, fungal lung infections, tick-borne diseases, and other infectious and non-infectious diseases in

which induction of host cytokines/inflammation is a component of the disease process. The United States Patent and Trademark Office (“USPTO”)

recently allowed our first COVID-19 patent for Tafenoquine. We have optioned or licensed patents involving Celgosivir for the treatment

and prevention of Dengue (from the National University of Singapore), COVID-19 & Zika (Florida State University), and have pending

patent applications related to Celgosivir for RSV. We have optioned or own manufacturing methods related to Celgosivir. A detailed list

of our intellectual property is as follows:

Patents

11

12

All patents not designated with a “+”

list Geoffrey S. Dow, Ph.D. as an inventor.

All patents not designated with a “+”

or a “#” list 60 Degrees Pharmaceuticals, Inc. as an applicant.

All estimated patent expiration dates and anticipated

patent expiration assume payment of any maintenance/annuity fees during the patent term.

Trademarks

13

Key Relationships & Licenses

On May 30, 2014, we entered into the Exclusive

License Agreement (the “2014 NUS-SHS Agreement”) with National University of Singapore (“NUS”) and Singapore Health

Services Pte Ltd (“SHS”) in which we were granted a license from NUS and SHS with respect to their share of patent rights

regarding “Dosing Regimen for Use of Celgosivir as an Antiviral Therapeutic for Dengue Virus Infection” to develop, market

and sell licensed products. The 2014 NUS-SHS Agreement continues in force until the expiration of the last to expire of any patents under

the patent rights unless terminated earlier in accordance with the 2014 NUS-SHS Agreement. We are obligated to pay at the rate of 1.5%

of gross sales.

On July 15, 2015, we entered into the Exclusive

License Agreement with the U.S. Army Medical Materiel Development Activity (the “U.S. Army”), which was subsequently amended

(the “U.S. Army Agreement”), in which we obtained a license to develop and commercialize the licensed technology with respect

to all therapeutic applications and uses excluding radical cure of symptomatic vivax malaria. This exclusion does not impact our ability

to market Arakoda for the FDA-approved use, which is the prevention of malaria utilizing the indicated dose in asymptomatic individuals

traveling to malarious areas (whereas the license exclusion relates to its use to treat symptomatic vivax malaria in a patient already

presenting with that disease). The term of the U.S. Army Agreement will continue until the expiration of the last to expire of the patent

application or valid claim of the licensed technology, or 20 years from the start date of the U.S. Army Agreement, unless terminated earlier

by the parties. We will be required to make a minimum annual royalty payment of 3% of net sales for net sales < $35 million, and 5%

of net sales greater than $35 million, with US government sales excluded from the definition of net sales. In addition, we must pay a

milestone fee of $75,000 once cumulative net sales from all sources exceeds $6 million, $100,000 if the company is acquired or merges,

and regulatory approval milestone payments once marketing authorizations are achieved in Canada ($5,000) and Europe ($5,000). Also, we

will be required to obtain the U.S. Army Medical Materiel Development Activity’s consent prior to a change of control of the Company,

which consent was obtained on September 2, 2022.

On September 15, 2016, we entered into the Exclusive

License Agreement (the “2016 NUS-SHS Agreement”) with National University of Singapore (“NUS”) and Singapore Health

Services Pte Ltd (“SHS”) in which we were granted a license from NUS and SHS with respect to their share of patent rights

regarding “Novel Dosing Regimens of Celgosivir for The Prevention of Dengue” to develop, market and sell licensed products.

The 2016 NUS-SHS Agreement continues in force until the expiration of the last to expire of any patents under the patent rights unless

terminated earlier in accordance with the 2016 NUS-SHS Agreement. We are obligated to pay at the rate of 1.5% of gross sales or minimum

annual royalty ($5,000 in 2022 and $15,000 in 2023). In July 2022, the Company renegotiated the timing of a license fee of $85,000 Singapore

Dollars, payable to the National University of Singapore, such that payment would be due at the earlier of (i) enrollment of a patient

in a Phase II clinical trial involving Celgosivir, (ii) two years from the agreement date and (iii) an initial public offering.

On December 4, 2020, we entered into the

Other Transaction Authority for Prototype Agreement (“OTAP Agreement”) with the Natick Contracting Division of the U.S.

government in which we will, among other things, conduct activities for a Phase II clinical trial to assess the safety and efficacy

of Tafenoquine for the treatment of mild to moderate COVID-19 disease, with the goal of delivering Tafenoquine with an FDA Emergency

Use Authorization (“EUA”) approved as a countermeasure against COVID-19. The total amount of the OTAP Agreement is

$4,999,814. The term of the OTAP Agreement commenced on December 4, 2020, and was completed in the third quarter of 2022. The U.S.

government may terminate the OTAP Agreement for any or no reason by providing us with at least thirty (30) calendar days’

prior written notice. Pursuant to the OTAP Agreement, we will not offer, sell or otherwise provide the EUA or licensed version of

the prototype (Tafenoquine) that is FDA approved for COVID-19 or any like product to any entity at a price lower than that offered

to the DoD, which applies only to products sold in the U.S., European Union and Canada related to COVID-19.

14

On February 15, 2021, we entered into the Inter-Institutional

Agreement with FSURF (the “FSURF Agreement”) in which FUSRF granted us the right to manage the licensing of intellectual property

created at FSURF. The term of the FSURF Agreement expires five years from February 15, 2021. After deduction of a 5% administrative fee

by FSURF, capped at $15,000 annually, and reimbursement of patent prosecution expenses, we will receive 20% of license income and FSURF

will receive 80% of license income. Payments of license income shall be paid in U.S. dollars quarterly each year. On February 19, 2021,

we entered into an agreement with FSURF, subsequently amended on February 15, 2023, that collectively granted an option, effective through

August 19, 2023, to us to license methods for purifying castanospermine and its use for the treatment of COVID-19. On August 19, 2021,

we entered into an agreement with FSURF, subsequently amended on February 15, 2023, that collectively granted an option, effective through

August 19, 2023, to us to license a patent relating to the use of alpha glucosidase inhibitors (including Castanospermine and Celgosivir)

for treatment of Zika infections.

Ending upon July 12, 2033 or the conversion or

redemption in full of all of the shares of Series A Preferred Stock owned by Knight, we will pay Knight a royalty equal to 3.5% of our

net sales, where “net sales” has the same meaning as in our license agreement with the U.S. Army for Tafenoquine. Due

to the success of the qualified IPO, at the end of the quarter and each quarter thereafter the royalty will be calculated, and payment

will be made within fifteen days.

On February 13, 2024, 60 Degrees Pharmaceuticals,

Inc.’s (the “Company”) majority-owned Australian subsidiary, 60P Australia Pty Ltd, and Monash University entered into

the Research Services Agreement (the “Agreement”) in which Monash University agreed to provide research services, including

among other things, testing the efficacy of tafenoquine against candidemia, confirming suitable fungal infection dosage and determining

the pharmacokinetics of tafenoquine following intraperitoneal drug administration (collectively, the “Services”). The commencement

date of the Agreement was effective as of February 5, 2024, and the anticipated commencement of experiments and the completion date is

in May 2024 and on November 30, 2024, respectively (each, a “Milestone”). The Company agreed to pay Monash University $90,167

AUD on April 1, 2024 and $90,167 AUD upon the completion of the Services.

Either 60P Australia Pty Ltd or Monash University

may terminate the Agreement immediately by notice to the other if (i) the defaulting party is in breach of the Agreement and the defaulting

party fails to remedy the breach within 20 business days of receiving written notice of the breach from the terminating party; (ii) an

insolvency event occurs in relation to the defaulting party; or (iii) the parties agree that a Milestone will not be met by its anticipated

completion date. Monash University may unilaterally terminate the Agreement if any of the Services contravene Australian Sanctions Law.

Sales and Marketing

Following our recent hire of a new Chief Commercial Officer, in 2024,

we plan to evaluate our “relaunch” strategy for Arakoda for malaria prevention in the United States. As described in the “Strategy”

section this will consist of i) conducting market research to understand HCP and consumer demand which will inform our sales forecast.

A targeted marketing strategy will be developed and implemented in the second half of 2024 and we will evaluate the need to hire a small

account team and /or Medical Science Liaisons (MSL) If so, we may utilize a contract services organization to ensure greater flexibility

and limit overhead. We may also choose to develop an omnichannel approach utilizing digital, non-personal promotion and possibly a tele

sales model if an in-person field force does not support a positive return on investment.

15

In 2023, we began to see named-patient sales in

Europe, without any adjustments to pricing, triggering the purchase of another partial lot of Arakoda by our European distributor. Sales

volume has increased in Australia in response to repricing of Kodatef by our local distributor to be more competitive with atovaquone-proguanil.

Manufacturing

We do not currently own or operate manufacturing

facilities for the production of clinical or commercial quantities of our product candidates.

Australian Research Tax Credit and Overseas Finding Process

Under Section 27 of the Industry Research and

Development Act 198626, the Australian government offers a research tax credit of 43.5% on registered research and development

activities executed in Australia by eligible Australian domiciled entities. Companies are eligible to receive tax credits if they meet

the following criteria: (i) are domiciled in Australia, (ii) have incurred at least $20,000 in eligible research and development expenses,

(iii) have conducted at least one eligible research and development activity, (iv) beneficial owner(s) with > 40 % beneficial ownership

when considered together do not have > $20 million AUD aggregated turnover on an annual basis. 60P Australia Pty Ltd meets all these

criteria, and will continue to do so in the future unless, considered together with any of our shareholders who have > 40% beneficial

ownership, have > $20 million AUD in aggregate annual turnover.

Under Section 28D of the Industry Research and

Development Act 198627, research and development activities conducted outside Australia are also potentially eligible if they

meet the following criteria: (i) they are approved in advance, (ii) they are linked to a core research and development activity conducted

in Australia, (iii) cannot be conducted in Australia for various reasons and (iv) the value of activities conducted overseas is less than

the value of activities conducted in Australia.

Government Regulation and Product Approvals

Government authorities in the United States, at

the federal, state and local level, and in other countries and jurisdictions, including the European Union, extensively regulate, among

other things, the research, development, testing, manufacture, quality control, approval, packaging, storage, recordkeeping, labeling,

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-12-31, filed 2024-04-01 · accession 0001213900-24-028577

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