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VTGN US Equity

Vistagen Therapeutics, Inc.Health Care · Pharmaceutical Preparations · CIK 1411685 · FY ends Mar 31
$0.24
+0.00 (+0.87%)
USD · as of 2026-08-19 · marketstack

VTGN · 10-K · period ended 2021-03-31

← all VTGN documents
filed 2021-06-29 · EDGAR original ↗

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Item 7. Management’s

Discussion and Analysis of Financial Condition and Results of

Operations

Cautionary Note Regarding Forward-Looking Statements

This Annual Report on Form 10-K (Annual Report or Report) includes

forward-looking statements. All statements contained in this Annual

Report other than statements of historical fact, including

statements regarding our future results of operations and financial

position, our business strategy and plans, and our objectives for

future operations, are forward- looking statements. The words

“believe,” “may,” “estimate,”

“continue,” “anticipate,”

“intend,” “expect” and similar expressions

are intended to identify forward-looking statements. We have based

these forward- looking statements largely on our current

expectations and projections about future events and trends that we

believe may affect our financial condition, results of operations,

business strategy, short-term and long-term business operations and

objectives, and financial needs. These forward-looking statements

are subject to a number of risks, uncertainties and assumptions.

Our business is subject to significant risks including, but not

limited to, our ability to obtain additional financing, the results

of our research and development efforts, the results of nonclinical

and clinical testing, the effect of regulation by the United States

Food and Drug Administration (FDA) and other agencies, the impact

of competitive products, product development, commercialization and

technological difficulties, the effect of our accounting policies,

and other risks as detailed in the section entitled “Risk

Factors” in this Annual Report. Further, even if

our product candidates appear promising at various stages of

development, our share price may decrease such that we are unable

to raise additional capital without significant dilution or other

terms that may be unacceptable to our management, Board of

Directors (our Board) and stockholders.

-66-

Moreover, we operate in a very competitive and rapidly changing

environment. New risks emerge from time to time. It is not possible

for our management or Board to predict all risks, nor can we assess

the impact of all factors on our business or the extent to which

any factor, or combination of factors, may cause actual results to

differ materially from those contained in any forward-looking

statements we may make. In light of these risks, uncertainties and

assumptions, the future events and trends discussed in this Annual

Report may not occur and actual results could differ materially and

adversely from those anticipated or implied in the forward-looking

statements.

You should not rely upon forward-looking statements as predictions

of future events. The events and circumstances reflected in the

forward-looking statements may not be achieved or occur. Although

we believe that the expectations reflected in the forward-looking

statements are reasonable, we cannot guarantee future results,

levels of activity, performance or achievements. We are under no

duty to update any of these forward-looking statements after the

date of this Annual Report or to conform these statements to actual

results or revised expectations. If we do update one or more

forward-looking statements, no inference should be drawn that we

will make additional updates with respect to those or other

forward-looking statements.

Business Overview

We are a biopharmaceutical company committed to

developing and commercializing differentiated new generation

medications that go beyond the current standard of care for

widespread anxiety, depression and other central nervous system

(CNS) disorders. Our CNS pipeline includes three CNS

product candidates, PH94B Nasal Spray, PH10 Nasal Spray and AV-101,

each with a differentiated profile, favorable safety results

observed in all clinical studies to date and therapeutic potential

in multiple CNS indications. PH94B Nasal Spray (PH94B) is being developed for multiple anxiety

disorders. We recently initiated our PH94B Phase 3 development

program, which we refer to as the PALISADE program, with

PALISADE-1, a U.S., multi-center, randomized, double-blind,

placebo-controlled Phase 3 clinical study to evaluate the efficacy

and safety of PH94B for the acute treatment of anxiety in adults

with social anxiety disorder (SAD), as well as preparations for the additional

studies required to support our potential U.S. New Drug Application

(NDA) for that indication should the PALISADE Phase 3

program be successful. We are also preparing for exploratory Phase

2A clinical studies of PH94B in adults experiencing several other

anxiety disorders. PH10 Nasal Spray (PH10) is being developed as a stand-alone treatment

for multiple depression disorders. Exploratory Phase 2A clinical

development of PH10 for major depressive disorder

(MDD) has been completed. We are now preparing for

planned Phase 2B clinical development of PH10 for this indication.

We are preparing for a Phase 1B clinical study of AV-101 in

combination with probenecid to assess potential future Phase 2A

clinical development of the combination for MDD or certain

neurological indications. Our goal is to become a biopharmaceutical

company that develops and commercializes innovative CNS therapies

for highly prevalent neuropsychiatry and neurology indications

where current treatments options are inadequate to meet the needs

of millions of patients in markets worldwide.

Our Product Candidates

PH94B is a

synthetic investigational neurosteroid developed from proprietary

compounds called pherines. With its novel mechanism of action,

PH94B is an odorless nasal spray administered at microgram-level

doses to achieve rapid-onset anti-anxiety, or anxiolytic, effects.

The pharmacological activity of PH94B is fundamentally

differentiated from that of all FDA-approved anti-anxiety drugs,

including all antidepressants approved by the U.S. Food and Drug

Administration (FDA) for

treatment of SAD, as well as all benzodiazepines and beta blockers

prescribed on an off-label basis. PH94B engages peripheral

chemosensory receptors in nasal passages that trigger a subset of

neurons in the main olfactory bulbs (OB) at the base of the brain. The

OB neurons then stimulate inhibitory GABAergic neurons in the

limbic amygdala, decreasing the activity of the sympathetic nervous

system, and facilitating fear extinction activity of the

limbic-hypothalamic system, the main fear and anxiety center in the

brain, as well as in other parts of the brain. Importantly, PH94B

does not require systemic uptake and distribution to produce its

rapid-onset anti-anxiety effects. Our

ongoing PALISADE Phase 3 program for PH94B is designed to further

demonstrate its potential as a fast-acting, non-sedating,

non-addictive acute treatment of anxiety in adults with SAD. We

believe PH94B also has potential to be developed as a novel

treatment for adjustment disorder with anxiety, postpartum anxiety,

post-traumatic stress disorder, procedural anxiety, panic and other

anxiety disorders. PH94B has been granted Fast Track designation

status by the FDA for development for the acute treatment of

SAD.

PH10 is a synthetic

investigational neurosteroid, which also was developed from

proprietary compounds called pherines. Its novel, rapid-onset

mechanism of action (MOA)

is fundamentally differentiated from the MOA of all current

treatments for MDD and other depression disorders. PH10 is

self-administered at microgram-level doses as an odorless nasal

spray. PH10 activates nasal chemosensory cells in the nasal

passages, connected to neural circuits in the brain that produce

antidepressant effects. Specifically, PH10 engages peripheral

chemosensory receptors in the nasal passages that trigger a subset

of neurons in the main OB that stimulate neurons in the limbic

amygdala. This is turn increases activity of the

limbic-hypothalamic sympathetic nervous system and increases the

release of catecholamines. Importantly, unlike all currently

approved oral antidepressants (ADs), PH10 does not require systemic

uptake and distribution to produce rapid-onset of antidepressant

effects. In all clinical studies to date, PH10 has not caused

psychological side effects (such as dissociation and

hallucinations) or safety concerns that may be associated with

rapid-onset ketamine-based therapy (KBT), including intravenous ketamine or

intranasal ketamine (esketamine). We

believe PH10 has potential to be a new stand-alone treatment for

MDD and several other depression disorders.

AV-101 (4-Cl-KYN) targets the NMDAR (N-methyl-D-aspartate

receptor), an ionotropic glutamate receptor in the brain. Abnormal

NMDAR function is associated with numerous CNS diseases and

disorders. AV-101 is an oral prodrug of 7-chloro-kynurenic acid

(7-Cl-KYNA), which is a potent and selective full antagonist of the

glycine co-agonist site of the NMDAR that inhibits the function of

the NMDAR. However, unlike ketamine and many other NMDAR

antagonists, 7-Cl-KYNA is not an ion channel blocker. At doses

administered in all studies to date, AV-101 has been observed to be

well tolerated and has not exhibited dissociative or hallucinogenic

psychological side effects or safety concerns. In light of these

observations and findings from preclinical studies, we believe that

AV-101, in combination with FDA-approved probenecid, has potential

to become a new oral treatment alternative for certain CNS

indications involving the NMDAR. We are currently preparing to

evaluate AV-101 in combination with probenecid in a Phase 1B

clinical study. The FDA has granted Fast Track designation for

development of AV-101 as a potential adjunctive treatment for MDD

and as a non-opioid treatment for neuropathic pain

(NP).

-67-

Critical Accounting Policies and Estimates

We consider certain accounting policies related to revenue

recognition, determination of right of use assets under lease

transactions and related lease obligations, impairment of

long-lived assets, research and development, stock-based

compensation, warrant liability and income taxes to be critical

accounting policies that require the use of significant judgments

and estimates relating to matters that are inherently uncertain and

may result in materially different results under different

assumptions and conditions. The preparation of financial statements

in conformity with United States generally accepted accounting

principles (GAAP) requires us to make estimates and assumptions

that affect the amounts reported in the financial statements and

accompanying notes to the consolidated financial statements. These

estimates include, but are not limited to, those relating to

stock-based compensation, revenue recognition, research and

development expenses, determination of right of use assets under

lease transactions and related lease obligations, and

the assumptions used to value warrants, warrant modifications,

and useful lives for property and equipment and related

depreciation calculations. Our actual results could differ from

these estimates.

Revenue Recognition

We have historically generated revenue principally from

collaborative research and development arrangements, licensing and

technology access fees and government grants. We adopted

Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic

606) and its related amendments, collectively referred to as

ASC (Accounting Standards

Codification) Topic 606, as of April 1, 2018, using the

modified retrospective transition method.

Under

ASC Topic 606, we recognize revenue when our customer obtains

control of promised goods or services, in an amount that reflects

the consideration that we expect to receive in exchange for those

goods or services. To determine revenue recognition for

arrangements that we determine are within the scope of Topic 606,

we perform the following five steps: (i) identify the contract with

a customer; (ii) identify the performance obligations in the

contract; (iii) determine the transaction price, including variable

consideration, if any; (iv) allocate the transaction price to the

performance obligations in the contract; and (v) recognize revenue

when (or as) we satisfy a performance obligation. We only apply the

five-step model to contracts when it is probable that we will

collect the consideration to which we are entitled in exchange for

the goods or services we transfer to a customer.

Once a

contract is determined to be within the scope of Topic 606, we

assess the goods or services promised within each contract and

determine those that are performance obligations. Arrangements that

include rights to additional goods or services that are exercisable

at a customer’s discretion are generally considered options.

We assess whether these options provide a material right to the

customer and if so, they are considered performance obligations.

The exercise of a material right may be accounted for as a contract

modification or as a continuation of the contract for accounting

purposes.

We

assess whether each promised good or service is distinct for the

purpose of identifying the performance obligations in the contract.

This assessment involves subjective determinations and requires

judgments about the individual promised goods or services and

whether such are separable from the other aspects of the

contractual relationship. Promised goods and services are

considered distinct provided that: (i) the customer can benefit

from the good or service either on its own or together with other

resources that are readily available to the customer (that is, the

good or service is capable of being distinct) and (ii) our promise

to transfer the good or service to the customer is separately

identifiable from other promises in the contract (that is, the

promise to transfer the good or service is distinct within the

context of the contract). In assessing whether a promised good or

service is distinct in the evaluation of a collaboration

arrangement subject to Topic 606, we consider factors such as the

research, manufacturing and commercialization capabilities of the

collaboration partner and the availability of the associated

expertise in the general marketplace. We also consider the intended

benefit of the contract in assessing whether a promised good or

service is separately identifiable from other promises in the

contract. If a promised good or service is not distinct, we are

required to combine that good or service with other promised goods

or services until we identify a bundle of goods or services that is

distinct.

-68-

The

transaction price is then determined and allocated to the

identified performance obligations in proportion to their

standalone selling prices (SSP) on a relative SSP basis. SSP is

determined at contract inception and is not updated to reflect

changes between contract inception and satisfaction of the

performance obligations. Determining the SSP for performance

obligations requires significant judgment. In developing the SSP

for a performance obligation, we consider applicable market

conditions and relevant Company-specific factors, including factors

that were contemplated in negotiating the agreement with the

customer and estimated costs. In certain circumstances, we may

apply the residual method to determine the SSP of a good or service

if the standalone selling price is considered highly variable or

uncertain. We validate the SSP for performance obligations by

evaluating whether changes in the key assumptions used to determine

the SSP will have a significant effect on the allocation of

arrangement consideration between multiple performance

obligations.

If the

consideration promised in a contract includes a variable amount, we

estimate the amount of consideration to which we will be entitled

in exchange for transferring the promised goods or services to a

customer. We determine the amount of variable consideration by

using the expected value method or the most likely amount method.

We include the unconstrained amount of estimated variable

consideration in the transaction price. The amount included in the

transaction price is constrained to the amount for which it is

probable that a significant reversal of cumulative revenue

recognized will not occur. At the end of each subsequent reporting

period, we re-evaluate the estimated variable consideration

included in the transaction price and any related constraint, and

if necessary, adjust our estimate of the overall transaction price.

Any such adjustments are recorded on a cumulative catch-up basis in

the period of adjustment.

If an

arrangement includes development and regulatory milestone payments,

we evaluate whether the milestones are considered probable of being

reached and estimate the amount to be included in the transaction

price using the most likely amount method. If it is probable that a

significant revenue reversal would not occur, the associated

milestone value is included in the transaction price. Milestone

payments that are not within our control or the licensee’s

control, such as regulatory approvals, are generally not considered

probable of being achieved until those approvals are

received.

In

determining the transaction price, we adjust consideration for the

effects of the time value of money if the timing of payments

provides us with a significant benefit of financing. We do not

assess whether a contract has a significant financing component if

the expectation at contract inception is such that the period

between payment by the licensee and the transfer of the promised

goods or services to the licensee will be one year or less. For

arrangements with licenses of intellectual property that include

sales-based royalties, including milestone payments based on the

level of sales, and the license is deemed to be the predominant

item to which the royalties relate, we recognize royalty revenue

and sales-based milestones at the later of (i) when the related

sales occur, or (ii) when the performance obligation to which the

royalty has been allocated has been satisfied.

We then

recognize as revenue the amount of the transaction price that is

allocated to the respective performance obligation when (or as)

each performance obligation is satisfied at a point in time or over

time, and if over time, based on the use of an output or input

method.

Right of use assets and lease obligations

We adopted Accounting Standards Update No. 2016-02,

“Leases (Topic

842)”(ASU

2016-02) effective April 1,

2019. ASU 2016-02

requires that we determine, at the inception of an arrangement,

whether the arrangement is or contains a lease, based on the unique

facts and circumstances present. Operating lease assets represent

our right to use an underlying asset for the lease term

(Right of use assets) and

operating lease liabilities represent our obligation to make lease

payments arising from the lease. Right of use assets and operating

lease liabilities are recognized at the commencement date of the

lease based upon the present value of lease payments over the lease

term. When determining the lease term, we include options to extend

or terminate the lease when it is reasonably certain, at inception,

that we will exercise that option. The interest rate implicit in

lease contracts is typically not readily determinable; accordingly,

we use our incremental borrowing rate, which is the rate that would

be incurred to borrow on a collateralized basis over a similar term

an amount equal to the lease payments in a similar economic

environment, based upon the information available at the

commencement date. The lease payments used to determine our

operating lease assets may include lease incentives, stated rent

increases and escalation clauses linked to rates of inflation, when

determinable, and are recognized in determining our Right of use

assets. Our operating lease is reflected in the right-of-use asset

– operating lease; operating lease obligation - current

portion; and operating lease obligation - non-current portion in

our consolidated balance sheets.

Lease

expense for minimum lease payments is recognized on a straight-line

basis over the lease term. As a result of our adoption of ASU

2016-02, we no longer recognize deferred rent on the consolidated

balance sheet. Short-term leases, defined as leases that have a

lease term of 12 months or less at the commencement date, are

excluded from this treatment and are recognized on a straight-line

basis over the term of the lease. Variable lease payments are

amounts owed by us to a lessor that are not fixed, such as

reimbursement for common area maintenance costs for our facility

lease; and are expensed when incurred.

Financing

leases, formerly referred to as capitalized leases, are treated

similarly to operating leases except that the asset subject to the

lease is included in the appropriate fixed asset category, rather

than recorded as a Right of use asset, and depreciated over its

estimated useful life, or lease term, if shorter.

-69-

Impairment of Long-Lived Assets

In accordance with ASC 360-10, Property, Plant &

Equipment—Overall, we

review long-lived assets for impairment whenever events or changes

in circumstances indicate that the carrying amount of property and

equipment may not be recoverable. Determination of recoverability

is based on an estimate of undiscounted future cash flows resulting

from the use of the asset and its eventual disposition. In the

event that such cash flows are not expected to be sufficient to

recover the carrying amount of the assets, we write down the assets

to their estimated fair values and recognize the loss in the

Consolidated Statements of Operations and Comprehensive

Loss.

Research and Development Expenses

Research and development expenses are composed of both internal and

external costs. Internal costs include salaries and

employment-related expenses, including stock-based compensation

expense, of scientific personnel and direct project

costs. External research and development expenses

consist primarily of costs associated with clinical and nonclinical

development of PH94B, PH10,and AV-101, stem cell research and development

costs, and costs related to the application and prosecution of

patents related to AV-101, PH94B, PH10 and our stem cell technology

platform. All such costs are charged to expense as

incurred.

We also record accruals for estimated ongoing clinical trial costs.

Clinical trial costs represent costs incurred by contract research

organizations (CROs) and clinical trial sites. Progress payments are

generally made to CROs, clinical sites, investigators and other

professional service providers. We analyze the progress of the

clinical trial, including levels of subject enrollment, invoices

received and contracted costs when evaluating the adequacy of

accrued liabilities. Significant judgments and estimates must be

made in determining the clinical trial accrual in any reporting

period. Actual results could differ from those estimates under

different assumptions. Revisions are charged to research and

development expense in the period in which the facts that give rise

to the revision become known.

Costs incurred in obtaining product or technology licenses are

charged immediately to research and development expense if the

product or technology licensed has not achieved regulatory approval

or reached technical feasibility and has no alternative future

uses. In September 2018, we acquired an exclusive license to

develop and commercialize PH94B and an option to acquire a license

to develop and commercialize PH10 by issuing an aggregate of

1,630,435 unregistered shares of our common stock having a fair

market value of $2,250,000. In October 2018, we exercised

our option to acquire an exclusive license to develop and

commercialize PH10 by issuing 925,926 shares of our unregistered

common stock having a fair market value of $2,000,000. Since, at the date of each acquisition, neither

product candidate had achieved regulatory approval and each

requires significant additional development and expense, we

recorded the costs related to acquiring the licenses and the option

as research and development expense.

Stock-Based Compensation

We recognize compensation cost for all stock-based awards to

employees and non-employee consultants based on the grant date fair

value of the award. We record stock-based compensation

expense over the period during which the employee or other grantee

is required to perform services in exchange for the award, which

generally represents the scheduled vesting period. We have not

granted restricted stock awards to employees or consultants nor do

we have any awards with market or performance

conditions. Prior to our April 1, 2019 adoption of ASU

2018-07, Compensation-Stock

Compensation (Topic 718), Improvements to Nonemployee Share-Based

Payment Accounting (ASU

2018-07), we historically

re-measured the fair value of option grants to non-employees as

they vested and any resulting increase in value was recognized as

an expense during the period over which the services were

performed. Under ASU 2018-17, expense recognition for grants to

non-employees follows the same methodology as for employees.

Noncash expense attributable to compensatory grants of our common

stock to non-employees is determined by the quoted market price of

the stock on the date of grant and is either recognized as

fully-earned at the time of the grant or expensed ratably over the

term of the related service agreement, depending on the terms of

the specific agreement.

We use the Black-Scholes option pricing model to estimate the fair

value of stock-based awards as of the grant date. The Black-Scholes

model is complex and dependent upon key data input estimates. The

primary data inputs with the greatest degree of judgment are the

expected term of the stock options and the estimated volatility of

our stock price. The Black-Scholes model is highly sensitive to

changes in these two inputs. The expected term of the options

represents the period of time that options granted are expected to

be outstanding. We use the simplified method in accordance with

guidance provided by the Securities and Exchange Commission

(SEC) to estimate the expected term as an input into

the Black-Scholes option pricing model. We determine expected

volatility using the historical method, which, because of the

relatively limited period during which our stock has been publicly

traded on a major exchange and its historically limited trading

volume, is based on the historical daily trading data of the common

stock of a peer group of public companies over the expected term of

the option.

Warrants Issued in Connection with Equity Financing

We generally account for warrants issued in connection with equity

financings as a component of equity, unless there is a deemed

possibility that we may have to settle the warrants in cash or the

warrants contain other features requiring them to be treated as

liabilities. For warrants issued with the possibility of cash

settlement or otherwise requiring liability treatment, we record

the fair value of the issued warrants as a liability at each

reporting period and record changes in the estimated fair value as

noncash gain or loss in the Consolidated Statements of Operations

and Comprehensive Loss.

-70-

Income Taxes

We account for income taxes using the asset and liability approach

for financial reporting purposes. We recognize deferred tax assets

and liabilities for the future tax consequences attributable to

differences between the financial statement carrying amounts of

existing assets and liabilities and their respective tax bases and

operating loss and tax credit carryforwards. Deferred tax assets

and liabilities are measured using enacted tax rates expected to

apply to taxable income in the years in which those temporary

differences are expected to be recovered or settled. The effect on

deferred tax assets and liabilities of a change in tax rates is

recognized in income in the period that includes the enactment

date. Valuation allowances are established, when necessary, to

reduce the deferred tax assets to an amount expected to be

realized.

Recent Accounting Pronouncements

See Note 3 to the Consolidated Financial Statements included in

Item 8 in this Annual Report on Form 10-K for information on recent

accounting pronouncements.

Financial Operations Overview and Results of

Operations

Net Loss

Although

we entered into the AffaMed Agreement in June 2020 and the Bayer

Agreement in December 2016, we have not yet achieved recurring

revenue-generating status in amounts sufficient to sustain our

operations and enable our strategic business plans from any of our

product candidates or technologies. Since inception, we have devoted substantial time

and effort to developing AV-101 for multiple CNS indications,

including manufacturing research, process development and

production of AV-101 drug substance and finished drug product,

preclinical efficacy and safety studies, and clinical efficacy and

safety studies in CNS indications. Since acquiring our exclusive

worldwide licenses to PH94B and PH10 in 2018, we have devoted

substantial resources focused on research, development and

commercialization of PH94B and PH10, including initiatives to

advance manufacturing research, process development and production

programs for drug substance and finished drug product, additional

preclinical safety studies, and clinical efficacy and safety

studies in multiple neuropsychiatry indications. Also,

from-time-to-time, we have devoted resources to VistaStem’s

stem cell technology research and development, bioassay development

and small molecule drug rescue initiatives, as well as creating,

protecting and patenting intellectual property (IP) related to our product candidates and stem cell

technologies, with the corollary initiatives of recruiting and

retaining personnel and raising working capital. As of March

31, 2021, we had an accumulated deficit of approximately $242.8

million. Our net loss for the fiscal years ended March 31, 2021 and

2020 was approximately $17.9 million and $20.8 million,

respectively. We expect losses to continue for the foreseeable

future, primarily as we engage in

further research, development and commercialization activities

related to PH94B, PH10 and AV-101, and pursue VistaStem’s

potential drug rescue, drug development and CT and RM

opportunities.

Summary of the Fiscal Year Ended March 31, 2021

On December 22, 2020, we completed a transformative $100 million

underwritten public offering (theDecember 2020Public

Offering) of our securities,

consisting of shares of our common stock and shares of our newly

created Series D Convertible Preferred Stock (Series

D Preferred).After deducting underwriting discounts and

commissions and offering expenses payable by us, we received net

proceeds of approximately $93.6 million from the sale of our

securities in the December 2020 Public Offering.Combined

with financing and development and commercialization partnering

transactions completed earlier in our fiscal year, aggregating

approximately an additional $25 million, the proceeds from the

December 2020 Public Offering have provided us with working capital

to advance an important stream of potential catalysts across our

CNS pipeline, including, among others, our Phase 3 development

program for PH94B for the acute treatment of anxiety in adults with

social anxiety disorder (SAD)

and, upon successful Phase 3 development, submission of our New

Drug Application to the U.S. Food and Drug Administration and

potential U.S. market approval of PH94B.

From an operational perspective, during our fiscal year ended March

31, 2021 (Fiscal 2021), we continued to advance our manufacturing,

preclinical and clinical development, and regulatory initiatives

necessary for our Phase 3 clinical development of PH94B as a

potential acute treatment of anxiety in adults with SAD, PH10 as a

potential stand-alone treatment of MDD and AV-101 in combination

with probenecid as a potential treatment for NMDAR-focused

indications. During the quarter ended March 31, 2021, and

thereafter, following the completion of the December 2020 Public

Offering, we increased our headcount with the addition of twelve

additional employees with significant expertise in various

disciplines including manufacturing, regulatory affairs, clinical

development, commercial affairs and administrative functions.

Further, we accelerated our planning for clinical trials for both

PH94B and PH10, culminating in the start of the PALISADE-1 Phase 3

clinical study in late-May 2021. The PALISADE-1 Phase 3 clinical

study is part of our PH94B PALISADE Phase 3 program for the acute

treatment of anxiety in adult patients with SAD. Throughout Fiscal

2021, we continued to expand our regulatory and intellectual

property foundation to support broad clinical development and,

ultimately, commercialization of our CNS product candidates in the

U.S. and foreign markets.

-71-

Throughout

Fiscal 2021 and through the date of this Report, a strain of SARS-CoV-2, commonly referred to as

COVID-19, has spread to many countries in the world and the

outbreak was declared a pandemic by the World Health Organization.

The U.S. Secretary of Health and Human Services also declared a

public health emergency in the U.S. in response to the

outbreak. From time to time during the COVID-19 pandemic,

our operations and those of our CROs and CMOs have been and still

may be impacted by shelter-in-place

orders, social distancing measures, travel bans and restrictions,

and certain business and government closures or reductions in

service. Our headquarters operations have been significantly

curtailed and our employees have worked remotely since the

beginning of the COVID-19 pandemic. From time to time since

the beginning of the COVID-19 pandemic, we have experienced delays

in the delivery of supplies of active pharmaceutical product

(API) or other key

materials required to continue development of PH94B and PH10.

Future unexpected delays may result in a significant, material

delay or disruption to our current clinical development plans,

programs, and operations.

During our

fiscal quarter ended June 30, 2020, we completeda successful and positive meeting with

the FDA regarding Phase 3 clinical development of PH94B for the

acute treatment of anxiety in adult patients with SAD, reaching

consensus with the FDA on key aspects of the design of our Phase 3

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-03-31, filed 2021-06-29 · accession 0001654954-21-007380

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 20 headings are on that chain and 3 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.