Dogwood Therapeutics, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Business Combination (Tables)

v3.25.3

Business Combination (Tables)

9 Months Ended

Sep. 30, 2025

Business Combination

Schedule of fair value of consideration



Fair value of common stock issued	$	893,093
Fair value of preferred stock issued		70,372,634
Total Consideration Paid	$	71,265,727

Schedule of allocation of purchase price to fair values of assets and liabilities acquired


Assets acquired:
Cash	$	3,762,000
Prepaid expenses and other current assets		380,000
Property and equipment		19,000
In-process research and development assets		69,500,000
Goodwill		12,493,727
Right-of-use asset - operating leases		230,000
Total assets acquired	$	86,384,727
Liabilities assumed:
Accounts payable	$	904,000
Accrued expenses and other current liabilities		2,017,000
Deferred tax liability		11,968,000
Operating lease liabilities		230,000
Total liabilities assumed	$	15,119,000

Net assets acquired	$	71,265,727

Schedule of intangible assets acquired


							Carrying Value
							as of
	Combination Date						September 30,
	Fair Value		Impairment		Translation Adj		2025
Halneuron® for Cancer Related Pain	$	59,900,000	$	—	$	(1,362,099)	$	58,537,901
Halneuron® for Chemotherapy Induced Neuropathic Pain		9,600,000		—		(218,300)		9,381,700
Total in-process research and development (IPR&D)	$	69,500,000	$	—	$	(1,580,399)	$	67,919,601

Goodwill	$	12,493,727	$	—	$	(284,136)	$	12,209,591

Schedule of unaudited pro forma information


	Three months ended		Nine months ended
	September 30,		September 30,
(In thousands)	2024		2024
Net revenues	$	—	$	—
Net loss before taxes	$	(5,022,733)	$	(10,185,991)

- Definition

Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations.

+ References

+ Details

Name:	us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

- References

No definition available.

+ Details

Name:	us-gaap_BusinessCombinationsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-8

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-41

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-3

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

+ Details

Name:	us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

- Definition

Tabular disclosure of indefinite-lived intangible asset acquired in business combination.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

+ Details

Name:	us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

- Definition

Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date.

+ References

+ Details

Name:	us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration