OPT 20-F DEF-14A Report June 30, 2024

OPTHEA LTD

20-Fs

20-F	Fiscal year ended June 30, 2025
20-F	Fiscal year ended June 30, 2024
20-F	Fiscal year ended June 30, 2023
20-F	Fiscal year ended June 30, 2022
20-F	Fiscal year ended June 30, 2021

Name: Opthea Ltd CIK: 1815620 Filing Type: 20-F/A Report Date: 2024-06-30 Download URL: https://www.sec.gov/Archives/edgar/data/1815620/000095017024108246/opt-20240630.htm

TABLE OF CONTENTS

Part I: Gender Identity Part Ii: Demographic Background Item 7. Major Shareholders and Related Party Transactions Item 7. Major Shareholders An Item 8. Financial Information Item 8. Financi Item 9. The Offer and Listing Item 9. The Off Item 10. Additional Information Item 10. Additio Item 11. Quantitative and Qualitative Disclosures About Market Risk Item 11. Quantitative and Qualitat Item 12. Description Of Securities Other Than Equity Securities Item 12. Description Of Securiti Part II Item 13. Defaults, Dividend Arrearages and Delinquencies Item 13. Defaults, Dividend Item 14. Material Modifications To The Rights Of Security Holders and Use Of Proceeds Item 14. Material Modifications To The Righ Item 15. Controls and Procedures Item 15. Control Item 16. [reserved]Item 16A. Audit Committee Financial Expert Item 16A. Audit Commi Item 16B. Code Of Ethics Item 16B. Co Item 16C. Principal Accountant Fees and Services Item 16C. Principal Accou Item 16D. Exemptions From The Listing Standards For Audit Committees Item 16D. Exemptions From The Listi Item 16E. Purchases Of Equity Securities By The Issuer and Affiliated Purchasers Item 16E. Purchases Of Equity Securities Item 16F. Change in Registrant S Certifying Accountant Item 16F. Change in Registr Item 16G. Corporate Governance Item 16G. Corpor Item 16H. Mine Safety Disclosure Item 16H. Mine Sa Item 16I. Disclosure Regarding Foreign Jurisdictions That Prevent Inspections Item 16I. Disclosure Regarding Foreign Item 16J. Insider Trading Policies Item 16J. Insider Tra Item 16K. Cybersecurity Part III Item 17. Financial Statements Item 17. Finan Item 18. Financial Statements Item 18. Financ Item 19. Exhibits Note 1 Reporting Entity Note 2. Basis Of Accounting Note 3. Summary Of Accounting Policies Note 4. Critical Accounting Judgments and Key Sources Of Estimation Uncertainty Note 5. Application Of New and Revised Accounting Standards Note 6. Segment Information Note 7. Revenue 2024 2023 2022 Us$ Us$ Us$ Sales-based Royalties 124,666 108,406 90,683 Total Revenue 124,666 108,406 90,683 Note 7. Revenue Note 8. Other Income Note 9. Research and Development Expenses Note 10. Expenses Note 11. Finance Income Note 12. Interest Expense on Dfa Note 13. Gain on Remeasurement Of Financial Liability -dfa Note 14. Fair Value Loss on Derivative - Investor Options Note 15. Net Foreign Exchange Loss Note 16. Income Taxes Note 17. Earnings Per Share Note 18. Current Assets Cash and Cash Equivalents Note 19. Current Assets - Receivables Note 20. Current Assets - Prepayments Note 21. Non-current Assets - Right Of Use Assets Note 22. Non-current Assets - Prepayments Note 23. Current Liabilities Payables Note 24. Current Liabilities - Provisions Note 25. Current Liabilities - Derivative Financial Liabilities Investor Options Note 26. Current Liabilities - Lease Liabilities Note 27. Non-current Liabilities - Financial Liabilities - Dfa Note 28. Non-current Liabilities - Provisions Note 29. Non-current Liabilities - Lease Liabilities Note 30. Contributed Equity Note 31. Accumulated Losses and Reserves Note 32. Financial Risk Management Objectives and Policies Note 33. Related Party Disclosures Note 34. Commitments Note 35. Contingencies Note 36. Cash Flow Statements Reconciliation Note 37. Key Management Personnel Note 38. Share-based Payments Note 39. Events After The Balance Sheet Date

Exhibits

1.1 Certificate of Registration of Opthea Limited. F-1 333-249020 3.1 9/24/20 1.2 Constitution of Opthea Limited. F-1 333-249020 3.2 9/24/20 2.1 Form of Amended and Restated Deposit Agreement. F-1/A 333-249020 4.1 10/9/20 2.2 Form of American Depositary Receipt evidencing American Depositary Shares. F-1/A 333-249020 4.1 10/9/20 2.3 Description of Securities. 20-F 001-39621 2.3 10/28/21 4.1* Amended and Restated Long Term Incentive Plan Rules. 6-K 001-39621 99.3 9/13/21 4.2* Non-Executive Directors Share and Option Plan Rules. F-1 333-249020 10.6 9/24/20 4.3* Executive Employment Contract, dated April 23, 2014, between the Registrant and Megan Baldwin, Ph.D. F-1 333-249020 10.7 9/24/20 4.4* Executive Employment Contract, dated May 3, 2021, between the Registrant and Karen Adams. 20-F 001-39621 4.4 10/28/21 4.5* Executive Employment Contract, dated October 24, 2022, between the Opthea US Inc and Timothy Morris 20-F 001-39621 4.5 09/30/23 4.6* Form of Non-Executive Director Agreement. F-1/A 333-249020 10.9 10/9/20 4.7# Commercial License Agreement, dated as of October 28, 2013, between the Registrant and Selexis SA. F-1 333-249020 10.1 9/24/20 4.8# Biopharmaceutical Manufacturing Agreement, dated as of October 28, 2013, between the Registrant, Patheon Biologics Company Australia Pty Ltd. and Patheon Biologics Company B.V. F-1 333-249020 10.2 9/24/20 4.9 Form of Deed of Indemnity, Insurance and Access. F-1 333-249020 10.3 9/24/20 4.10 Lease Agreement, dated November 12, 2019, between the Registrant and The Trust Company (Australia) Limited, as custodian for the Newmark Como Property Trust. F-1 333-249020 10.4 9/24/20 4.11 Deed of Variation of Lease dated July 18, 2022, between the Registrant and the Trust Company (Australia) Limited as custodian for the Newmark Como Property Trust 20-F 001-39621 4.10 9/29/22 4.12 * Executive Employment Contract, dated December 31, 2021, between Opthea US Inc and Judith Robertson. 20-F 001-39621 4.11 9/29/22 4.14 Sales Agreement by and between the Registrant and Jefferies LLC, dated February 1, 2022. F-3 333-262444 1.2 2/1/22 4.15 # Development Funding Agreement by and between Opthea Limited and Ocelot SPV LP dated August 12, 2022 20-F 001-39621 4.14 9/29/22 4.16 Consultancy Agreement by and between Opthea Limited and Lawrence Gozlan, dated as of August 28, 2023 20-F 001-39621 4.16 9/30/23 4.17 Executive Employment Contract dated October 27, 2023 between Opthea US Inc and Fred Guerard 4.18 Executive Employment Contract dated October 27, 2023 between Opthea US, Inc. and Peter Lang. 4.19 Amended and Restated Development Funding Agreement by and between Opthea Limited, Ocelot SPV LP, as Collateral Agent, and the Investors from Time to Time Party Thereto, dated December 22, 2023 8.1 List of subsidiaries. 20-F 001-39621 8.1 10/28/21 11.1 Securities Trading policy 12.1 Certification of the Principal Executive Officer pursuant to rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to section 302 of the Sarbanes-Oxley Act of 2002. 12.2 Certification of the Principal Financial Officer pursuant to rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to section 302 of the Sarbanes-Oxley Act of 2002. 13.1 Certification of the Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002. 15.1 Consent of Deloitte Touche Tohmatsu, independent registered public accounting firm. 97.1 Opthea Limited Incentive Compensation Recoupment Policy.

OPT 20-F Report ended June 30, 2024

Exhibits