Elevation Oncology Inc 2024年度报告

FORM10-K ELEVATION ONCOLOGY,INC.(Exact name of registrant as specified in its charter) 84-1771427(I.R.S. Employer Identification No.)02110(Zip code) Securities registered pursuant to Section12(b)of the Act: Securities registered pursuant to Section12(g)of the Act:None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act.Yes☐No☒ Indicate by check mark if the registrant is not required to file reports pursuant to Section13 or Section15(d)of the Act.Yes☐No☒ Indicate by check mark whether the registrant: (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934 during thepreceding 12months (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 past90days.Yes☒No☐ Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T(§232.0405 of this chapter) during the preceding 12months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerginggrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule12b-2 of theExchange 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 revisedfinancial accounting standards provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control overfinancial reporting under Section404(b)of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect thecorrection of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of theregistrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act). Yes☐No☒ The aggregate market value of Common Stock held by non-affiliates of the registrant computed by reference to the price of the registrant’s Common Stock as of June30, 2024, the last business day of the registrant’s most recently completed second fiscal quarter, was approximately $135.2million (based on the last reported sale priceon the Nasdaq Global Select Market as of such date). As of February 28, 2025, there were59,215,795shares of the registrant’s common stock, par value $0.0001 pershare, outstanding. Documents Incorporated by Reference The registrant intends to file a definitive proxy statement pursuant to Regulation 14A relating to the 2025 Annual Meeting of Stockholders within 120 days of the end ofthe registrant’s fiscal year ended December31,2024. Portions of such definitive proxy statement are incorporated by reference into Part III of this Annual Report onForm 10-K to the extent stated herein. TABLE OF CONTENTS PART I Item1. Business5Item1A. Risk Factors28Item1B. Unresolved Staff Comments84Item1C. Cybersecurity84Item2. Properties86Item3. Legal Proceedings86Item4. Mine Safety Disclosures86 PART II Item5. Market for Registrant’s Common Equity, Related Stockholder Matters and IssuerPurchases of Equity Securities86Item6. [Reserved]87Item7. Management’s Discussion and Analysis of Financial Condition and Results ofOperations88Item7A. Quantitative and Qualitative Disclosures About Market Risk101Item8. Financial Statements and Supplementary Data101Item9. Changes in and Disagreements with Accountants on Accounting and FinancialDisclosure128Item9A. Controls and Procedures128Item9B. Other Information129Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections129PART IIIItem10. Directors, Executive Officers and Corporate Governance129Item11. Executive Compensation129Item12. Security Ownership of Certain Beneficial Owners and Management and RelatedStockholder Matters129Item13. Certain Relationships and Related Transactions, and Director Independence130Item14. Principal Accountant’s Fees and Services130PART IVItem15. Exhibits and Financial Statement Schedules130Item16. Form