ORKAMEDIUM SIGNALOPERATIONAL10-K

ORKA significantly advanced its lead drug candidate ORKA-001 from early-stage development to reporting promising Phase 1 interim results, demonstrating a 100-day half-life and sustained efficacy through 24 weeks.

The company has transitioned from pre-clinical expectations to concrete clinical data showing ORKA-001's extended half-life and sustained IL-23 inhibition, which validates the drug's design and therapeutic potential for autoimmune conditions. This clinical milestone represents meaningful progress in de-risking the lead asset, though the increased R&D spending and cash burn reflect the costs of advancing through expensive clinical trials.

Comparing 2026-03-12 vs 2025-03-06View on EDGAR →
FINANCIAL ANALYSIS

ORKA's financials show the classic profile of a clinical-stage biotech scaling operations, with R&D expenses increasing 34% to $100.6M driving wider operating losses and 52% higher cash burn to $88.2M. Despite the increased spending, the company strengthened its balance sheet with stockholders' equity rising 24% to $471.9M and total assets growing to $488.6M, though cash declined to $46.9M indicating potential future financing needs. The financial picture reflects aggressive investment in clinical development while maintaining adequate capitalization for near-term operations.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-52.5%
-$57.8M-$88.2M

Operating cash flow fell 52.5% — earnings quality concerns; investigate working capital changes and non-cash items.

Operating Income
P&L
-38.5%
-$88.1M-$122.1M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

R&D Expense
P&L
+34.1%
$75.1M$100.6M

R&D investment increased 34.1% — signals commitment to future product development, though near-term margin impact.

Interest Expense
P&L
+28.6%
$7K$9K

Interest costs rose 28.6% — monitor debt levels and coverage ratio in rising rate environment.

Net Income
P&L
-25.9%
-$83.7M-$105.4M

Net income declined 25.9% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-23.8%
$61.6M$46.9M

Cash decreased 23.8% — monitor burn rate and upcoming capital needs.

Stockholders Equity
Balance Sheet
+23.5%
$382.2M$471.9M

Equity base grew 23.5% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+23.4%
$396.0M$488.6M

Asset base grew 23.4% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+20.9%
$13.8M$16.7M

Liabilities increased 20.9% — monitor debt-to-equity ratio and interest coverage.

Current Liabilities
Balance Sheet
+17.9%
$13.0M$15.4M

Current liabilities rose 17.9% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-06
ADDED
Second Merger Sub changed its corporate name to Oruka Therapeutics Operating Company, LLC .
Our Portfolio and Development Plans 1 ORKA-001 ORKA-001 is a high affinity, extended half-life monoclonal antibody ( mAb ) designed to target IL-23p19.
We believe that the anticipated characteristics of ORKA-001 enhance its potential to deliver these disease-modifying benefits.
We initiated a Phase 1 trial of ORKA-001 in the fourth quarter of 2024 and in September 2025, we announced the interim results at the European Academy of Dermatology and Venereology (EADV) Congress.
The data showed that ORKA-001 has a human half-life of approximately 100 days.
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REMOVED
The number of the Registrant s Common Stock shares outstanding as of February 28, 2025 was 37,440,510 .
All references to our product candidates, our programs and our pipeline in this Annual Report refer to the research programs with respect to which we have exercised the option to acquire intellectual property license rights to or have the option to acquire intellectual property license rights to pursuant to those certain antibody discovery and option agreements by and among the Company, Paragon Therapeutics, Inc.
Second Merger Sub changed its corporate name to Oruka Therapeutics Operating Company, LLC.
1 Our Pipeline ORKA-001 ORKA-001 is a high affinity, extended half-life monoclonal antibody ( mAb ) designed to target IL-23p19.
We believe that the expected characteristics of ORKA-001 increase its potential to deliver these disease-modifying benefits.
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