CRDF 10-Q Quarterly Report June 30, 2025 | Alphaminr
Cardiff Oncology, Inc.

CRDF 10-Q Quarter ended June 30, 2025

CARDIFF ONCOLOGY, INC.
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10-Q
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Table of Contents

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

(Mark One)

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

For the quarterly period ended June 30, 2025

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

For the transition period from to

COMMISSION FILE NUMBER 001-35558

CARDIFF ONCOLOGY, INC.

(Exact Name of registrant as specified in its charter)

Delaware

27-2004382

(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

11055 Flintkote Avenue , San Diego , California

92121

(Address of principal executive offices)

(Zip Code)

( 858 ) 952-7570

(Registrant’s telephone number, including area code)

Title of each class:

Trading Symbol(s)

Name of each exchange on which registered:

Common Stock

CRDF

The Nasdaq Stock Market LLC

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 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 and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted 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 and post such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No

As of July 22, 2025 , the issuer had 66,525,854 shares of Common Stock issued and outstanding.


Table of Contents

CARDIFF ONCOLOGY, INC.

Table of Contents

Page

PART I

FINANCIAL INFORMATION

3

Item 1.

Financial Statements (unaudited)

3

Condensed Balance Sheets

3

Condensed Statements of Operations

4

Condensed Statements of Comprehensive Loss

5

Condensed Statements of Stockholders’ Equity

6

Condensed Statements of Cash Flows

8

Notes to Condensed Financial Statements

9

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

16

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

22

Item 4.

Controls and Procedures

22

PART II

OTHER INFORMATION

23

Item 1.

Legal Proceedings

23

Item 1A.

Risk Factors

23

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

23

Item 3.

Defaults Upon Senior Securities

23

Item 4.

Mine Safety Disclosures

23

Item 5.

Other Information

23

Item 6.

Exhibits

23

SIGNATURES

24

2


Table of Contents

PART I. FIN ANCIAL INFORMATION

ITEM 1. FINANCIAL STAT EMENTS

CARDIFF ONCOLOGY, INC.

CONDENSED BALANC E SHEETS

(in thousands, except par value)

(Unaudited)

June 30,
2025

December 31,
2024

Assets

Current assets:

Cash and cash equivalents

$

10,784

$

51,470

Short-term investments

60,173

40,276

Accounts receivable and unbilled receivable

526

773

Prepaid expenses and other current assets

2,213

2,535

Total current assets

73,696

95,054

Property and equipment, net

743

898

Operating lease right-of-use assets

899

1,169

Other assets

401

69

Total Assets

$

75,739

$

97,190

Liabilities and Stockholders’ Equity

Current liabilities:

Accounts payable

$

6,010

$

4,821

Accrued liabilities

9,938

7,897

Operating lease liabilities

721

710

Total current liabilities

16,669

13,428

Operating lease liabilities, net of current portion

464

813

Total Liabilities

17,133

14,241

Commitments and contingencies (Note 6)

Stockholders’ equity

Preferred stock, $ 0.001 par value, 20,000 shares
authorized;
277 designated as Series A Convertible Preferred Stock;
61 shares outstanding at June 30, 2025 and December 31, 2024
with liquidation preference of $
1,105 and $ 1,092 at
June 30, 2025 and December 31, 2024, respectively

Common stock, $ 0.0001 par value, 150,000 shares authorized; 66,526 and
66,524 shares issued and outstanding at June 30, 2025
and December 31, 2024, respectively

7

7

Additional paid-in capital

470,138

467,087

Accumulated other comprehensive gain

17

34

Accumulated deficit

( 411,556

)

( 384,179

)

Total stockholders’ equity

58,606

82,949

Total liabilities and stockholders’ equity

$

75,739

$

97,190

See accompanying notes to the unaudited condensed financial statements.

3


Table of Contents

CARDIFF ONCOLOGY, INC.

CONDENSED STATEMENTS OF OPERATIONS

(in thousands, except per share amounts)

(Unaudited)

Three Months Ended June 30,

Six Months Ended June 30,

2025

2024

2025

2024

Royalty revenues

$

121

$

163

$

230

$

368

Costs and expenses:

Research and development

11,580

9,493

22,057

17,501

Selling, general and administrative

3,318

3,215

7,332

6,345

Total operating expenses

14,898

12,708

29,389

23,846

Loss from operations

( 14,777

)

( 12,545

)

( 29,159

)

( 23,478

)

Other income (expense), net:

Interest income, net

835

805

1,776

1,731

Other income (expense), net

( 1

)

( 38

)

6

( 42

)

Total other income (expense), net

834

767

1,782

1,689

Net loss

( 13,943

)

( 11,778

)

( 27,377

)

( 21,789

)

Preferred stock dividend payable on Series A
Convertible Preferred Stock

( 6

)

( 6

)

( 12

)

( 12

)

Net loss attributable to common stockholders

$

( 13,949

)

$

( 11,784

)

$

( 27,389

)

$

( 21,801

)

Net loss per common share — basic and diluted

$

( 0.21

)

$

( 0.26

)

$

( 0.41

)

$

( 0.49

)

Weighted-average shares outstanding — basic
and diluted

66,526

44,825

66,525

44,752

See accompanying notes to the unaudited condensed financial statements.

4


Table of Contents

CARDIFF ONCOLOGY, INC.

CONDENSED STATEMENTS OF COM PREHENSIVE LOSS

(in thousands)

(Unaudited)

Three Months Ended June 30,

Six Months Ended June 30,

2025

2024

2025

2024

Net loss

$

( 13,943

)

$

( 11,778

)

$

( 27,377

)

$

( 21,789

)

Other comprehensive loss:

Unrealized gain (loss) on securities available-
for-sale

( 10

)

35

( 17

)

( 30

)

Total comprehensive loss

( 13,953

)

( 11,743

)

( 27,394

)

( 21,819

)

Preferred stock dividend payable on Series A
Convertible Preferred Stock

( 6

)

( 6

)

( 12

)

( 12

)

Comprehensive loss attributable to common
stockholders

$

( 13,959

)

$

( 11,749

)

$

( 27,406

)

$

( 21,831

)

See accompanying notes to the unaudited condensed financial statements.

5


Table of Contents

CARDIFF ONCOLOGY, INC.

CONDENSED STATEMENTS OF STOCKH OLDERS’ EQUITY

(in thousands)

(Unaudited)

Preferred
Stock
Shares

Preferred
Stock
Amount

Common
Stock
Shares

Common
Stock
Amount

Additional
Paid-In
Capital

Accumulated
Other
Comprehensive
Gain

Accumulated
Deficit

Total
Stockholders’
Equity

Balance, December 31, 2024

61

$

66,524

$

7

$

467,087

$

34

$

( 384,179

)

$

82,949

Stock-based compensation

1,365

1,365

Issuance of common stock upon
exercise of stock options

2

3

3

Other comprehensive loss

( 7

)

( 7

)

Net loss

( 13,434

)

( 13,434

)

Balance, March 31, 2025

61

66,526

7

468,455

27

( 397,613

)

70,876

Stock-based compensation

1,683

1,683

Other comprehensive loss

( 10

)

( 10

)

Net loss

( 13,943

)

( 13,943

)

Balance, June 30, 2025

61

$

66,526

$

7

$

470,138

$

17

$

( 411,556

)

$

58,606


6


Table of Contents

CARDIFF ONCOLOGY, INC.

CONDENSED STATEMENTS OF STOCKHOLDERS’ EQUITY

(in thousands)

(Unaudited)

Preferred
Stock
Shares

Preferred
Stock
Amount

Common
Stock
Shares

Common
Stock
Amount

Additional
Paid-In
Capital

Accumulated
Other
Comprehensive
Loss

Accumulated
Deficit

Total
Stockholders’
Equity

Balance, December 31, 2023

61

$

44,677

$

4

$

409,343

$

( 67

)

$

( 339,541

)

$

69,739

Modified-retrospective adoption of
ASU 2020-06

( 793

)

793

Stock-based compensation

1,124

1,124

Issuance of common stock upon
exercise of stock options

33

107

107

Other comprehensive loss

( 65

)

( 65

)

Net loss

( 10,011

)

( 10,011

)

Balance, March 31, 2024

61

44,710

4

409,781

( 132

)

( 348,759

)

60,894

Issuance of common stock, net
of expenses
(1)

792

1

1,804

1,805

Stock-based compensation

1,179

1,179

Issuance of common stock upon
exercise of stock options

100

253

253

Other comprehensive gain

35

35

Net loss

( 11,778

)

( 11,778

)

Balance, June 30, 2024

61

$

45,602

$

5

$

413,017

$

( 97

)

$

( 360,537

)

$

52,388

(1) Net of expenses of $ 197,000 .

See accompanying notes to the unaudited condensed financial statements.

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CARDIFF ONCOLOGY, INC.

CONDENSED STATEMENTS OF CASH FLOWS

(in thousands)

(Unaudited)

Six Months Ended June 30,

2025

2024

Operating activities

Net loss

$

( 27,377

)

$

( 21,789

)

Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation

187

207

Stock-based compensation expense

3,048

2,303

Amortization of right-of-use assets

270

269

Accretion of discounts on short-term investments, net

( 438

)

( 283

)

Changes in operating assets and liabilities:

Accounts receivable and unbilled receivable

247

( 163

)

Prepaid expenses and other current assets

388

696

Other assets

( 332

)

8

Accounts payable and accrued liabilities

3,223

2,088

Operating lease liabilities

( 338

)

( 306

)

Net cash used in operating activities

( 21,122

)

( 16,970

)

Investing activities

Capital expenditures

( 26

)

( 80

)

Maturities of short-term investments

35,020

12,505

Purchases of short-term investments

( 55,797

)

( 919

)

Sales of short-term investments

1,236

7,145

Net cash provided by (used in) investing activities

( 19,567

)

18,651

Financing activities

Proceeds from sales of common stock, net of expenses of $ 0 and $ 197 ,
respectively

1,805

Proceeds from exercise of options

3

360

Net cash provided by financing activities

3

2,165

Net change in cash and cash equivalents

( 40,686

)

3,846

Cash and cash equivalents—Beginning of period

51,470

21,655

Cash and cash equivalents—End of period

$

10,784

$

25,501

Supplementary disclosure of cash flow activity:

Supplemental disclosure of non-cash investing activities:

Acquisition of property and equipment included in accounts payable and accrued
liabilities

$

6

$

See accompanying notes to the unaudited condensed financial statements.

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Table of Contents

CARDIFF ONCOLOGY, INC.

NOTES TO CONDENSED FI NANCIAL STATEMENTS

(Unaudited)

1. Organization and Basis of Presentation

Business Organization and Overview

Cardiff Oncology, Inc. (“Cardiff Oncology” or the “Company”) headquartered in San Diego, California, is a clinical-stage biotechnology company leveraging Polo-like Kinase 1 (“PLK1”) inhibition, to develop novel therapies across a range of cancers. The Company’s lead asset is onvansertib, a PLK1 inhibitor that is being evaluated in combination with standard-of-care ("SoC") therapeutics in clinical programs targeting indications such as RAS-mutated metastatic colorectal cancer (“mCRC”), as well as investigator-initiated trials in metastatic pancreatic ductal adenocarcinoma (“mPDAC”), small cell lung cancer (“SCLC”), and metastatic triple negative breast cancer (“mTNBC”). These programs and the Company’s broader development strategy are designed to target tumor vulnerabilities in order to overcome treatment resistance and deliver superior clinical benefit compared to SoC alone. The Company's common stock is listed on the Nasdaq Capital Market under the ticker symbol "CRDF".

Basis of Presentation

The accompanying unaudited interim condensed financial statements of Cardiff Oncology have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) related to a quarterly report on Form 10-Q. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations. The unaudited interim condensed financial statements reflect all adjustments consisting of normal recurring adjustments which, in the opinion of management, are necessary for a fair statement of the Company’s financial position and the results of its operations and cash flows for the periods presented. The unaudited condensed balance sheet at December 31, 2024, has been derived from the audited financial statements at that date but does not include all of the information and disclosures required by GAAP for annual financial statements. The operating results presented in these unaudited interim condensed financial statements are not necessarily indicative of the results that may be expected for any future periods. These unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended December 31, 2024, included in the Company’s annual report on Form 10-K filed with the SEC on February 27, 2025.

Liquidity

The Company has incurred net losses since its inception and has negative operating cash flows. As of June 30, 2025, the Company had $ 71.0 million in cash, cash equivalents and short-term investments and believes it has sufficient cash to meet its funding requirements for at least the next 12 months following the issuance date of these financial statements.

For the foreseeable future, the Company expects to continue to incur losses and require additional capital to further advance its clinical trial programs and support its other operations. The Company cannot be certain that additional funding will be available on acceptable terms, or at all. To the extent that the Company can raise additional funds by issuing equity securities, the Company’s stockholders may experience additional dilution.

2. Summary of Significant Accounting Policies

During the six months ended June 30, 2025, there have been no changes to the Company’s significant accounting policies as described in its Annual Report on Form 10-K for the fiscal year ended December 31, 2024.

Segment Reporting

The Company operates in one business segment in the United States, which includes all activities related to the development of novel therapies across a range of cancers. The Company's chief operating decision-maker is its chief executive officer. The chief operating decision-maker allocates resources based on available cash, cash equivalents and short-term investments. The primary measure of performance reviewed by the chief operating decision-maker is net loss which is compared to the annual budget and quarterly forecasts.

All financial information required for segment reporting that is provided to the chief operating decision-maker is contained within the financial statements and notes to financial statements, with the exception of the disaggregated amounts contained in the table below:

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Table of Contents

Three Months Ended June 30,

Six Months Ended June 30,

(in thousands)

2025

2024

2025

2024

Research and development:

Salaries and staff costs

$

2,134

$

1,714

$

4,103

$

3,582

Stock-based compensation

672

397

1,187

786

Clinical trials, outside services, and lab supplies

8,306

6,950

15,803

12,202

Facilities and other

468

432

964

931

Total research and development

$

11,580

$

9,493

$

22,057

$

17,501

Selling, general and administrative:

Salaries and staff costs

$

849

$

807

$

1,775

$

1,714

Stock-based compensation

1,011

782

1,861

1,517

Outside services and professional fees

1,062

1,167

2,860

2,150

Facilities and other

396

459

836

964

Total selling, general and administrative

$

3,318

$

3,215

$

7,332

$

6,345

Net Loss Per Share

Basic and diluted net loss per common share is determined by dividing net loss attributable to common stockholders by the weighted-average common shares outstanding during the period. Preferred dividends are included in net loss attributable to common stockholders in the computation of basic and diluted earnings per share.

The following table sets forth the outstanding potentially dilutive securities that have been excluded in the calculation of diluted net loss per share because their effect was anti-dilutive:

June 30,

2025

2024

Options to purchase Common Stock

11,701,432

8,351,122

Warrants to purchase Common Stock

2,787,714

2,807,353

Series A Convertible Preferred Stock

877

877

14,490,023

11,159,352

Investment Securities

Investment transactions are recorded on the trade date, and purchases of investments that are settled after the balance sheet date are included in accrued liabilities. All investments have been classified as “available-for-sale” and are carried at fair value as determined based upon quoted market prices or pricing models for similar securities at period end. Investments with contractual maturities less than 12 months at the balance sheet date are considered short-term investments. Investments with contractual maturities beyond one year are also classified as short-term due to the Company’s ability to liquidate the investment for use in operations within the next 12 months.

Realized gains and losses on investment securities are included in earnings and are derived using the specific identification method for determining the cost of securities sold. The Company has not realized any significant gains or losses on sales of available-for-sale investment securities during any of the periods presented. As all the Company’s investment holdings are in the form of debt securities or certificates of deposit, unrealized gains and losses that are determined to be temporary in nature are reported as a component of accumulated other comprehensive loss. A decline in the fair value of any security below cost that is deemed other than temporary results in a charge to earnings and the establishment of a new cost basis for the security. Interest income is recognized when earned and is included in interest income, net, as are the amortization of purchase premiums and accretion of purchase discounts on investment securities.

Recent Accounting Pronouncement Not Yet Adopted

In December 2023, the FASB issued ASU 2023-09, “Improvements to Income Tax Disclosures.” ASU 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASU 2023-09 is effective for public entities with annual periods beginning after December 15, 2024 and for private businesses for annual periods beginning after December 15, 2025, with early adoption permitted. The Company is currently evaluating the impact of this guidance on its financial statement disclosures.

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Table of Contents

In November 2024, the FASB issued ASU 2024-03, “Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures.” The update requires disclosure of specific expense categories in the notes to the financial statements at interim and annual reporting periods. The update requires disaggregated information about certain prescribed expense categories underlying any relevant income statement expense caption. The amendments in this update are effective for public entities for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. The amendments may be adopted either prospectively or retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of this guidance on its financial statement disclosures.

3 . Fair Value Measurements

The following table presents the Company’s assets and liabilities that are measured and recognized at fair value on a recurring basis classified under the appropriate level of the fair value hierarchy as of June 30, 2025, and December 31, 2024:

Fair Value Measurements at
June 30, 2025

(in thousands)

Quoted Prices in Active Markets for Identical Assets and Liabilities
(Level 1)

Significant Other Observable Inputs
(Level 2)

Significant Unobservable Inputs
(Level 3)

Total

Assets:

Money market fund

$

9,072

$

$

$

9,072

U.S. treasury securities

1,615

1,615

Total included in cash and cash equivalents

10,687

10,687

Available for sale investments:

Corporate debt securities

35,769

35,769

Commercial paper

389

389

U.S. government agencies

4,614

4,614

U.S. treasury securities

19,401

19,401

Total available for sale investments

19,401

40,772

60,173

Total assets measured at fair value on a recurring basis

$

30,088

$

40,772

$

$

70,860

Fair Value Measurements at
December 31, 2024

(in thousands)

Quoted Prices in Active Markets for Identical Assets and Liabilities
(Level 1)

Significant Other Observable Inputs
(Level 2)

Significant Unobservable Inputs
(Level 3)

Total

Assets:

Money market fund

$

50,499

$

$

$

50,499

U.S. treasury securities

393

393

Total included in cash and cash equivalents

50,892

50,892

Available for sale investments:

Corporate debt securities

23,489

23,489

Commercial paper

313

313

U.S. treasury securities

16,474

16,474

Total available for sale investments

16,474

23,802

40,276

Total assets measured at fair value on a recurring basis

$

67,366

$

23,802

$

$

91,168

The Company’s policy is to recognize transfers between levels of the fair value hierarchy on the date of the event or change in circumstances that caused the transfer. There were no transfers into or out of Level 3 during the six months ended June 30, 2025, and 2024 .

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Table of Contents

4. Supplementary Balance Sheet Information

Investments available for sale

Investments available for sale consisted of the following:

As of June 30, 2025

(in thousands)

Amortized Cost

Gross Unrealized Gains

Gross Unrealized Losses

Fair Market Value

Maturity less than 1 year:

Corporate debt securities

$

29,706

$

14

$

( 12

)

$

29,708

Commercial paper

389

389

U.S. government agencies

2,086

2,086

U.S. treasury securities

18,204

( 6

)

18,198

Total maturity less than 1 year

50,385

14

( 18

)

50,381

Maturity 1 to 2 years:

Corporate debt securities

6,044

18

( 1

)

6,061

U.S. government agencies

2,529

1

( 2

)

2,528

U.S. treasury securities

1,198

5

1,203

Total maturity 1 to 2 years

9,771

24

( 3

)

9,792

Total short-term investments

$

60,156

$

38

$

( 21

)

$

60,173

As of December 31, 2024

(in thousands)

Amortized Cost

Gross Unrealized Gains

Gross Unrealized Losses

Fair Market Value

Maturity less than 1 year:

Corporate debt securities

$

17,192

$

27

$

( 1

)

$

17,218

Commercial paper

312

1

313

U.S. treasury securities

16,475

3

( 4

)

16,474

Total maturity less than 1 year

33,979

31

( 5

)

34,005

Maturity 1 to 2 years:

Corporate debt securities

6,263

11

( 3

)

6,271

Total maturity 1 to 2 years

6,263

11

( 3

)

6,271

Total short-term investments

$

40,242

$

42

$

( 8

)

$

40,276

We periodically review our portfolio of debt securities to determine if any investment is impaired due to credit loss or other potential valuation concerns. For debt securities where the fair value of the investment is less than the amortized cost basis, we have assessed at the individual security level for various quantitative factors including, but not limited to, the nature of the investments, changes in credit ratings, interest rate fluctuations, industry analyst reports, and the severity of impairment. Unrealized losses in investments available for sale debt securities at June 30, 2025, were substantially due to changes in interest rates, not due to increased credit risks associated with specific securities. Accordingly, we have not recorded an allowance for credit losses. It is not more likely than not that we will be required to sell the investments before recovery of their amortized cost bases, which may be at maturity.

There were no unrealized loss positions greater than one year as of June 30, 2025 and December 31, 2024.

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Table of Contents

Property and equipment

Property and equipment consisted of the following:

(in thousands)

As of June 30,
2025

As of December 31,
2024

Furniture and office equipment

$

1,053

$

1,053

Leasehold improvements

2,568

2,568

Laboratory equipment

1,446

1,414

Property and equipment, gross

5,067

5,035

Less—accumulated depreciation

( 4,324

)

( 4,137

)

Property and equipment, net

$

743

$

898

Depreciation expense for property and equipment recognized in operating results are as follows:

Three Months Ended June 30,

Six Months Ended June 30,

(in thousands)

2025

2024

2025

2024

Total depreciation expense

$

94

$

105

$

187

$

207

Accrued Liabilities

Accrued liabilities consisted of the following:

(in thousands)

As of June 30,
2025

As of December 31,
2024

Clinical trials

$

7,125

$

4,443

Accrued compensation

2,245

2,746

Research agreements and services

365

478

Other accrued liabilities

203

230

Total accrued liabilities

$

9,938

$

7,897

5. Stockholders’ Equity

Stock Options

Stock-based compensation expense related to Cardiff Oncology equity awards have been recognized in operating results as follows:

Three Months Ended June 30,

Six Months Ended June 30,

(in thousands)

2025

2024

2025

2024

Included in research and development expense

$

672

$

397

$

1,187

$

786

Included in selling, general and administrative
expense

1,011

782

1,861

1,517

Total stock-based compensation expense

$

1,683

$

1,179

$

3,048

$

2,303

The unrecognized compensation cost related to non-vested stock options outstanding at June 30, 2025, net of estimated forfeitures, was $ 13.7 million, which is expected to be recognized over a weighted-average remaining vesting period of 3.0 years. The weighted-average remaining contractual term of outstanding options as of June 30, 2025, was approximately 7.8 years. The total fair value of stock options vested during the six months ended June 30, 2025 and 2024, were $ 3.7 million and $ 2.7 million, respectively.

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Table of Contents

The estimated fair value of stock option awards was determined on the date of grant using the Black-Scholes option valuation model with the following weighted-average assumptions during the following periods indicated:

Six Months Ended June 30,

2025

2024

Risk-free interest rate

4.06

%

4.06

%

Dividend yield

0

%

0

%

Expected volatility of Cardiff Oncology common stock

106

%

106

%

Expected term

6.2 years

5.8 years

A summary of stock option activity and changes in stock options outstanding is presented below:

Total Options

Weighted-Average
Exercise Price
Per Share

Intrinsic
Value

Balance outstanding, December 31, 2024

8,334,765

$

3.88

$

11,668,989

Granted

3,368,632

$

3.59

Exercised

( 1,672

)

$

1.72

Forfeited and expired

( 293

)

$

600.39

Balance outstanding, June 30, 2025

11,701,432

$

3.78

$

4,762,925

Exercisable at June 30, 2025

6,031,484

$

4.25

$

3,392,492

Vested and expected to vest at June 30, 2025

11,421,239

$

3.80

$

4,669,472

2021 Equity Incentive Plan

In June 2021, the Company's stockholders approved the 2021 Omnibus Equity Incentive Plan ("2021 Plan"). As of June 30, 2025 the number of authorized shares in the 2021 Plan is equal to the sum of (i) 12,150,000 shares, plus (ii) the number of shares of Common Stock reserved, but unissued under the 2014 Plan; and (iii) the number of shares of Common Stock underlying forfeited awards under the 2014 Plan. As of June 30, 2025 , there were 4,425,413 shares available for issuance under the 2021 Plan.

2014 Equity Incentive Plan

Subsequent to the adoption of the 2021 Plan, no additional equity awards can be made under the terms of the 2014 Plan.

Inducement Grants

The Company issues equity awards to certain new employees as inducement grants outside of its 2021 Plan. As of June 30, 2025, an aggregate of 2,015,288 shares were issuable upon the exercise of inducement grant stock options approved by the Company.

Warrants

A summary of warrant activity and changes in warrants outstanding, classified as equity is presented below:

Total Warrants

Weighted-Average Exercise Price Per Share

Weighted-Average Remaining Contractual Term

Balance outstanding, December 31, 2024

2,807,353

$

2.40

0.9 years

Expired

( 19,639

)

$

2.27

Balance outstanding, June 30, 2025

2,787,714

$

2.40

0.5 years

6. Commitments and Contingencies

Executive Agreements

Certain executive agreements provide for severance payments in case of terminations without cause or certain change of control scenarios.

Research and Development Agreements

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Table of Contents

In March 2017, the Company entered into a license agreement with Nerviano which granted the Company development and commercialization rights to NMS-1286937, which Cardiff Oncology refers to as onvansertib. Terms of the agreement also provide for the Company to pay development and commercial milestones, and royalties based on sales volume. These potential development milestones include: (a) dosing of the first subject in the first Phase III Clinical Trial for the first Product, a registration enabling Phase II Clinical Trial, or after completion of a Phase II Clinical Trial that is used as the basis for an NDA submission; and (b) upon filing of the first NDA or equivalent for the first product candidate. During the six months ended June 30, 2025, and 2024 , no milestone or royalty payments were made.

The Company is a party to various agreements under which it licenses technology on an exclusive basis in the field of oncology therapeutics. These agreements include License fees, Royalties and Milestone payments. For the six months ended June 30, 2025, and 2024, payments have not been material. The Company also has a legacy license agreement in the field of oncology diagnostics under which royalty payments are due to the Company. These royalty payments are calculated as a percent of revenue.

Litigation

From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in matters may arise from time to time that may harm the Company’s business. As of the date of this report, management believes that there are no claims against the Company, which could result in a material adverse effect on the Company’s business or financial condition.

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Table of Contents

ITEM 2. MANAGEMENT’S DISCUSSION AN D ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward-Looking Statements

This Quarterly Report on Form 10-Q includes 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”). All statements other than statements of historical facts contained in this Quarterly Report, including statements regarding the future financial position, business strategy and plans and objectives of management for future operations, are forward-looking statements. The words “believe,” “may,” “will,” “estimate,” “continue,” “anticipate,” “intend,” “should,” “plan,” “expect,” and similar expressions, as they relate to us, are intended to identify forward-looking statements. We have based these forward-looking statements largely on current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. These forward-looking statements are subject to a number of risks, uncertainties and assumptions.

In addition, our business and financial performance may be affected by the factors that are discussed under “Risk Factors” in the Annual Report on Form 10-K for the year ended December 31, 2024, filed on February 27, 2025. Moreover, we operate in a very competitive and rapidly changing environment. New risk factors emerge from time to time and it is not possible for us to predict all risk factors, 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.

You should not rely upon forward-looking statements as predictions of future events. We cannot assure you that the events and circumstances reflected in the forward-looking statements will 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.

The following discussion and analysis is qualified in its entirety by, and should be read in conjunction with, the more detailed information set forth in the financial statements and the notes thereto appearing elsewhere in this Quarterly Report on Form 10-Q. This discussion should not be construed to imply that the results discussed herein will necessarily continue into the future, or that any conclusion reached herein will necessarily be indicative of actual operating results in the future. Such discussion represents only the best present assessment of our management.

Overview

We are a clinical-stage biotechnology company leveraging PLK1 inhibition, a well-validated oncology drug target, to develop novel therapies across a range of cancers with the greatest unmet medical need. Our goal is to target tumor vulnerabilities with treatment combinations of onvansertib, our oral and highly selective PLK1 inhibitor, and standard-of-care ("SoC") therapeutics. We are focusing our clinical program in indications such as RAS-mutated metastatic colorectal cancer ("mCRC"), as well as in investigator-initiated trials in metastatic pancreatic ductal adenocarcinoma ("mPDAC"), small cell lung cancer ("SCLC"), and metastatic triple negative breast cancer ("mTNBC"). Our clinical development programs incorporate tumor genomics and biomarker assays to refine assessment of patient response to treatment.

Our Lead Drug Candidate, Onvansertib

Onvansertib is an oral, small molecule drug candidate that is highly specific for PLK1 inhibition with a 24-hour half-life.

We believe the attributes of onvansertib described below, as well as early clinical evidence of favorable safety and efficacy, with expected on-target, manageable and tolerable side effects, may prove beneficial in addressing clinical therapeutic needs across a variety of cancers:

Onvansertib is highly potent and highly selective against the PLK1 enzyme (IC 50 = 2nM; IC 50 is the concentration for 50% inhibition), compared to prior PLK1 inhibitors that were pan-inhibitors of several PLK targets. Low or no activity of onvansertib was observed on a panel of 63 kinases (IC50>500 nM), including the PLK members PLK2 and PLK3 (IC 50 >10,000 nM);
Onvansertib is orally bioavailable, allowing for relative ease and flexibility of dosing;
Onvansertib has a relatively short drug half-life of 24 hours, allowing for flexible dosing and scheduling that has demonstrated a favorable safety profile across multiple clinical trials.

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Table of Contents

In vitro studies have shown synergistic effects when onvansertib was administered in combination with different cytotoxic agents including microtubule-targeting agents, topoisomerase 1 inhibitors, antimetabolites, alkylating agents, proteasome inhibitors, kinase inhibitors, PARP inhibitors, BCL-2 inhibitors, and androgen biosynthesis inhibitors.

In addition, in vivo combination studies have confirmed the positive results obtained in vitro and additive or synergistic effects on efficacy have been observed in xenograft models of onvansertib in combination with irinotecan, 5-fluorouracil ("5-FU"), abiraterone, PARP inhibitors, venetoclax, paclitaxel, or bevacizumab. Combining onvansertib with SoC cancer agents may provide opportunities for synergy with many cancer therapies.

There are several ongoing clinical trials of onvansertib in multiple indications: one trial (CRDF-004) in first-line treatment in patients with RAS-mutated mCRC, and investigator-initiated trials in first-line mPDAC, relapsed SCLC and unresectable locally advanced or metastatic TNBC.

RAS-mutated mCRC Program:

CRDF-004 Randomized Clinical Trial in First-Line RAS-mutated mCRC

CRDF-004 is a Phase 2 open-label, randomized multi-center clinical trial of onvansertib in combination with SoC FOLFIRI and bevacizumab or SoC FOLFOX and bevacizumab for the first-line treatment of patients with RAS-mutated mCRC. The primary objectives of the CRDF-004 trial are to evaluate onvansertib’s safety and efficacy in combination with the SoC, as well as to evaluate two doses of onvansertib, 20mg and 30mg, given in combination with SoC, against SoC alone. The primary endpoint of the trial is objective response rate ("ORR"). Progression-free survival and duration of response will be secondary endpoints. This trial is conducted in partnership with Pfizer Ignite, an end-to-end service for biotech companies. Enrollment of approximately 90 evaluable patients was completed in April 2025. For more information, please visit NCT06106308 at www.clinicialtrials.gov .

Contingent upon the results of CRDF-004, we plan to initiate CRDF-005, a Phase 3, randomized trial with registrational intent. The FDA has agreed that a seamless trial with an interim endpoint of ORR, with duration of response, is acceptable to pursue accelerated approval, with progression-free survival and lack of detriment on overall survival being the endpoints for full approval.

Data presented on December 10, 2024 provided initial results from the ongoing CRDF-004 Phase 2 randomized clinical trial in first-line RAS-mutated metastatic colorectal cancer. ORR, as of the data cut-off date of November 26, 2024, are shown below.

Control Arm (SoC alone)

20mg dose of onvansertib + SoC

30mg dose of onvansertib + SoC

All onvansertib patients

33% ORR
(3 of 9)

50% ORR
(5 of 10)

64% ORR
(7 of 11)

57% ORR
(12 of 21)

Note: Radiographic response determined per RECIST 1.1 by blinded independent central review from an ongoing trial and unlocked database.

Onvansertib in combination with chemo/bevacizumab was well-tolerated and there have been no major or unexpected toxicities observed.

Phase 1b/2 Clinical Trial in Second-Line KRAS-mutated mCRC

TROV-054, a Phase 1b/2 open-label multi-center clinical trial of onvansertib in combination with SoC FOLFIRI and bevacizumab for the second-line treatment of patients with KRAS-mutated mCRC, completed enrollment in October 2022.

The primary objectives of this trial were to evaluate the Dose-Limiting Toxicities ("DLTs"), maximum tolerated dose ("MTD") and recommended Phase 2 dose ("RP2D") of onvansertib in combination with FOLFIRI and bevacizumab (Phase 1b) and to continue to assess the safety and preliminary efficacy of onvansertib in combination with FOLFIRI and bevacizumab patients with KRAS-mutated mCRC (Phase 2). For more information, please visit NCT03829410 at www.clinicialtrials.gov .

On August 7, 2023, we presented data from the TROV-054 Phase 1b/2 single arm clinical trial in KRAS-mutated metastatic colorectal cancer:

ORR across all evaluable patients was 29%, with 19 of 66 evaluable patients achieving an objective response. Responses have been observed across multiple KRAS variants;
Median duration of response ("mDoR") across all evaluable patients was 12.0 months (95% confidence interval ("CI"): 8.9 – not reached);

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Median progression free survival ("mPFS") across all evaluable patients was 9.3 months (95% CI: 7.8 – 14). Historical control trials of different drug combinations, including the SoC of FOLFIRI with bevacizumab, in similar patient populations have shown ORR and mPFS of 5 – 13% and ~4.5 – 6.7 months, respectively;
A subgroup analysis of patients who were bevacizumab naïve when they entered second-line therapy vs. patients who had received prior bevacizumab in first-line therapy showed that patients who were bevacizumab naïve (n=15) had an ORR of 73% and mPFS of 15 months, which is well above historical controls. In contrast, patients previously treated with bevacizumab (n=51) had an ORR of 16% and mPFS of 7.8 months;
Data on Treatment Emergent Adverse Events ("TEAEs") on the trial showed that onvansertib is well-tolerated when used in combination with FOLFIRI and bevacizumab. The more severe, grade 4 TEAEs are either neutropenia or leukopenia, which are common events in patients treated with FOLFIRI and bevacizumab. None of the patients with grade 4 TEAEs discontinued treatment due to their condition and all resolved without issue. There were no major or unexpected toxicities seen in the trial;
Data from the Phase 1b portion of this trial was published in the peer-reviewed journal Clinical Cancer Research, February 6, 2024 edition;
Data from the Phase 2 portion of this trial was published online in the peer-reviewed journal of Clinical Oncology on October 30, 2024.

mPDAC Program:

Phase 1b/2 Investigator-Initiated Clinical Trial in First-Line mPDAC

In February 2024, the FDA approved NALIRIFOX as a first-line treatment option for mPDAC. As a result, we are currently supporting an investigator-initiated mPDAC Phase 1b/2 trial of onvansertib in combination with first-line SoC NALIRIFOX, which is now open for enrollment at the University of Kansas Medical Center. The trial replaced a previously planned two-cohort, non-randomized Phase 2 trial of onvansertib in combination with first-line SoC Gemzar ® and Abraxane ® . For more information, please visit NCT06736717 at www.clinicaltrials.gov.

The primary objective in this study is to determine anti-tumor activity by measuring Overall Response Rate (ORR). The secondary objectives are to determine treatment safety based on toxicities in participants who have received at least one dose of onvansertib, to determine anti-tumor activity by Progression Free Survival (PFS), to determine anti-tumor activity by Disease Control Rate (DCR), to determine Overall Survival (OS).

Other Clinical Programs:

Phase 2 Investigator-Initiated Clinical Trial in SCLC

A single-arm, two-stage, Phase 2 trial of onvansertib monotherapy in patients with relapsed SCLC is open for enrollment at the University of Maryland, Baltimore. The trial is designed to enroll 15 patients in Stage 1, with the study proceeding to Stage 2 if 2 or more Stage 1 patients achieve an objective response. Stage 2 is designed to enroll an additional 20 patients. The primary endpoint of the trial is ORR, while key secondary endpoints include PFS and overall survival. For more information, please visit NCT05450965 at www.clinicialtrials.gov .

An examination of the safety data from the first six patients by the institutional review board confirmed the trial can continue to enroll as planned. Preliminary efficacy data for seven patients presented on September 26, 2023, showed one confirmed partial response (“PR”), three stable disease (“SD”) and three progressive disease (“PD”). The disease control rate (“DCR”), including PR and SD, is 57% (4 of 7 patients).

Phase 1b Investigator-Initiated Clinical Trial in mTNBC

A single-arm, Phase 1b trial of onvansertib in combination with paclitaxel in patients with unresectable locally advanced or metastatic TNBC at Dana Farber Cancer Institute ("DFCI") has completed enrollment. The trial was designed to treat approximately 14-16 patients with different doses of onvansertib in combination with a fixed dose of paclitaxel to determine the maximum tolerated dose and the safety and efficacy of onvansertib in combination with paclitaxel.

In June 2025, the investigator presented positive data from this trial at ASCO:

Patients enrolled in the trial received a median of 3 prior lines of chemotherapy.

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Onvansertib in combination with paclitaxel demonstrated 40% objective response rate by RECIST 1.1 at RP2D of 18mg/m2 (n=10), with two confirmed partial responses and two unconfirmed partial responses.
The combination of onvansertib and paclitaxel was well-tolerated and demonstrated a safe and manageable toxicity profile with myelosuppression being the most common adverse event.
Collectively, this clinical data further supports the potential exploration of the combination of onvansertib plus paclitaxel for the treatment of mTNBC.

For more information, please visit NCT05383196 at www.clinicialtrials.gov .

Recent Updates

Appointment of Chief Medical Officer

On June 17, 2025, we announced the appointment of Roger Sidhu, M.D., as our Chief Medical Officer.

Intellectual Property Update

On April 23, 2025, we announced a second patent issuance from the United States Patent and Trademark Office (USPTO) for the treatment of mCRC for bev-naïve patients. U.S. patent No. 12,263,173 has an expected expiration date of no earlier than 2043. The claims of the patent cover the method of using onvansertib in combination with bevacizumab (bev) in any line of therapy for the treatment of metastatic colorectal cancer (mCRC) patients who have not previously been treated with bev.

Critical Accounting Policies

Our accounting policies are described in ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS of our Annual Report on Form 10-K as of and for the year ended December 31, 2024, filed with the SEC on February 27, 2025. There have been no changes to our critical accounting policies since December 31, 2024.

RESULTS OF OPERATIONS

Three Months Ended June 30, 2025 and 2024

Revenues

Total revenues were $0.1 million for the three months ended June 30, 2025, as compared to $0.2 million for the prior period. Revenues are from our sales-based or usage-based royalties on other intellectual property licenses, unrelated to onvansertib. Revenue recognition of the royalty depends on the timing and overall sales activities of the licensees.

Research and Development Expenses

Research and development expenses consisted of the following:

Three Months Ended June 30,

(in thousands)

2025

2024

Increase

Salaries and staff costs

$

2,134

$

1,714

$

420

Stock-based compensation

672

397

275

Clinical trials, outside services, and lab supplies

8,306

6,950

1,356

Facilities and other

468

432

36

Total research and development

$

11,580

$

9,493

$

2,087

Research and development expenses increased by $2.1 million for the three months ended June 30, 2025, compared to the same period in 2024. The overall increase in expenses was primarily due to costs associated with our CRDF-004 clinical trial, clinical programs and outside service costs related to the development of our lead drug candidate, onvansertib. Salaries and staff costs increased generally from key hires in research and development and clinical operations.

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Selling, General and Administrative Expenses

Selling, general and administrative expenses consisted of the following:

Three Months Ended June 30,

(in thousands)

2025

2024

Increase
(Decrease)

Salaries and staff costs

$

849

$

807

$

42

Stock-based compensation

1,011

782

229

Outside services and professional fees

1,062

1,167

(105

)

Facilities and other

396

459

(63

)

Total selling, general and administrative

$

3,318

$

3,215

$

103

Selling, general and administrative expenses increased by $0.1 million for the three months ended June 30, 2025, compared to the same period in 2024. The overall increase in expenses which was primarily within stock based compensation was due to new stock option grants in the current period. The decrease in outside services and professional fees was primarily due to litigation settled in the comparative period.

Interest Income, Net

Interest income, net was $0.8 million for the three months ended June 30, 2025 as compared to $0.8 million for the same period of 2024. Our interest income is primarily from our short-term investment portfolios and money market accounts. The amount of interest income earned varies each period based on the balance of our accounts and interest rates.

Six Months Ended June 30, 2025 and 2024

Revenues

Total revenues were $0.2 million for the six months ended June 30, 2025, as compared to $0.4 million for the same period in 2024. Revenues are from our sales-based or usage-based royalties on other intellectual property licenses, unrelated to onvansertib. Revenue recognition of the royalty depends on the timing and overall sales activities of the licensees.

Research and Development Expenses

Research and development expenses consisted of the following:

Six Months Ended June 30,

(in thousands)

2025

2024

Increase

Salaries and staff costs

$

4,103

$

3,582

$

521

Stock-based compensation

1,187

786

401

Clinical trials, outside services, and lab supplies

15,803

12,202

3,601

Facilities and other

964

931

33

Total research and development

$

22,057

$

17,501

$

4,556

Research and development expenses increased by $4.6 million for the six months ended June 30, 2025, compared to the same period in 2024. The overall increase in expenses was primarily due to costs associated with our CRDF-004 clinical trial, clinical programs and outside service costs related to the development of our lead drug candidate, onvansertib. Salaries and staff costs increased generally from key hires in research and development and clinical operations.

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Selling, General and Administrative Expenses

Selling, general and administrative expenses consisted of the following:

Six Months Ended June 30,

(in thousands)

2025

2024

Increase
(Decrease)

Salaries and staff costs

$

1,775

$

1,714

$

61

Stock-based compensation

1,861

1,517

344

Outside services and professional fees

2,860

2,150

710

Facilities and other

836

964

(128

)

Total selling, general and administrative

$

7,332

$

6,345

$

987

Selling, general and administrative expenses increased by $1.0 million for the six months ended June 30, 2025, compared to the same period in 2024. The overall increase in expenses was primarily from professional fees related to strategic advisory services utilized during the current period and an increase in patent fees. The increase in stock based compensation was due to new stock option grants during the current period.

Interest Income, Net

Interest income, net was $1.8 million for the six months ended June 30, 2025 as compared to $1.7 million for the same period of 2024. Our interest income is primarily from our short-term investment portfolios and money market accounts. The amount of interest income earned varies each period based on the balance of our accounts and interest rates.

LIQUIDITY AND CAPITAL RESOURCES

As of June 30, 2025, and December 31, 2024, we had working capital of $57.0 million and $81.6 million, respectively.

We have incurred net losses since our inception and have negative operating cash flows. As of June 30, 2025, we had $71.0 million in cash, cash equivalents and short-term investments and we believe we have sufficient cash to meet our funding requirements for at least the next 12 months following the issuance date of this Quarterly Report on Form 10-Q. Based on our current projections, we expect that our capital resources are sufficient to fund our operations into the first quarter of 2027.

Our drug development efforts are in their early stages, and we cannot make estimates of the costs or the time that our development efforts will take to complete, or the timing and amount of revenues related to the sale of our drug candidates. The risk of completion of any program is high because of the many uncertainties involved in developing new drug candidates to market, including the long duration of clinical testing, the specific performance of proposed products under stringent clinical trial protocols, extended regulatory approval and review cycles, our ability to raise additional capital, the nature and timing of research and development expenses, and competing technologies being developed by organizations with significantly greater resources.

For the foreseeable future, we expect to continue to incur losses and require additional capital to further advance our clinical trial programs and support our other operations. We cannot be certain that additional funding will be available on acceptable terms, or at all. To the extent that we can raise additional funds by issuing equity securities, our stockholders may experience additional dilution.

Cash Flow Summary

Six Months Ended June 30,

(in thousands)

2025

2024

Net cash used in operating activities

$

(21,122

)

$

(16,970

)

Net cash provided by (used in) investing activities

(19,567

)

18,651

Net cash provided by financing activities

3

2,165

Net change in cash and equivalents

$

(40,686

)

$

3,846

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Operating Activities

Net cash used in operating activities for the six months ended June 30, 2025, was $21.1 million. Our primary use of cash was from our net loss of $27.4 million, adjusted for non-cash items of $3.1 million primarily related to stock-based compensation. The net change in our operating assets and liabilities decreased cash used in operations by $3.2 million.

Net cash used in operating activities for the six months ended June 30, 2024, was $17.0 million. Our primary use of cash was from our net loss of $21.8 million, adjusted for non-cash items of $2.5 million primarily related to stock-based compensation. The net change in our operating assets and liabilities decreased cash used in operations by $2.3 million.

At our current and anticipated level of operating loss, we expect to continue to incur an operating cash outflow for the next several years.

Investing Activities

Net cash used in investing activities for the six months ended June 30, 2025 was $19.6 million, primarily related to purchases in excess of maturities and sales of marketable securities.

Net cash provided by investing activities for the six months ended June 30, 2024 was $18.7 million, primarily related to maturities and sales in excess of purchases of marketable securities.

Financing Activities

Net cash provided by financing activities for the six months ended June 30, 2025 was $3,000, from employee stock options exercises.

Net cash provided by financing activities for the six months ended June 30, 2024 was $2.2 million, from the sale of common stock and employee stock options exercises.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We have performed an evaluation under the supervision and with the participation of our management, including our principal executive officer (CEO) and principal financial officer (CFO), of the effectiveness of our disclosure controls and procedures, as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Based on that evaluation, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were effective as of June 30, 2025, to provide reasonable assurance that information required to be disclosed by us in the reports filed or submitted by us under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Our disclosure controls and procedures are designed to provide reasonable assurance of achieving their objectives as specified above. Management does not expect, however, that our disclosure controls and procedures will prevent or detect all errors and fraud. Any control system, no matter how well designed and operated, is based upon certain assumptions and can provide only reasonable, not absolute, assurance that its objectives will be met. Further, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, within our company have been detected.

Changes in Internal Control over Financial Reporting

There was no change in our internal control over financial reporting during the three months ended June 30, 2025, that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II. OTHER I NFORMATION

None.

ITEM 1A. RI SK FACTORS

There have been no material changes from the risk factors disclosed in our Form 10-K for the year ended December 31, 2024.

ITEM 2. UNREGISTERED SALE S OF EQUITY SECURITIES AND USE OF PROCEEDS

None .

ITEM 3. DEFAULTS UPON S ENIOR SECURITIES

None.

ITEM 4. MINE SAFET Y DISCLOSURES

Not applicable.

ITEM 5. OTHER IN FORMATION

During the three months ended June 30, 2025 , none of the Company’s directors or officers adopted or terminated any “Rule 10b5-1 trading arrangements” or any “non-Rule 10b5-1 trading arrangements,” as each term is defined in Item 408 of Regulation S-K.

ITEM 6. EX HIBITS

Exhibit

Number

Description of Exhibit

31.1

Certification of Principal Executive Officer required by Rule 13a-14(a)/15d-14(a) under the Exchange Act.

31.2

Certification of Principal Financial Officer required by Rule 13a-14(a)/15d-14(a) under the Exchange Act.

32.1

Certification of Principal Executive Officer pursuant to 18 U.S.C Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2

Certification of Principal Financial Officer pursuant to 18 U.S.C Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS

Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File because XBRL tags are embedded within the Inline XBRL document.

101.SCH

Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents

104

Cover Page Interactive Data File (embedded within the Inline XBRL document)

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SIGNA TURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

CARDIFF ONCOLOGY, INC.

July 29, 2025

By:

/s/ Mark Erlander

Mark Erlander

Chief Executive Officer

CARDIFF ONCOLOGY, INC.

July 29, 2025

By:

/s/ James Levine

James Levine

Chief Financial Officer

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