Citius Oncology Inc 2026年季度报告

FORM 10-Q (Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended: June 30, 2026 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ______________ to ______________ Commission File Number 001-41534 Citius Oncology, Inc.(Exact name of registrant as specified in its charter) Securities registered pursuant to Section 12(b) of the Act: Name of Each Exchange on WhichRegistered Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 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 every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant 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 smallerreporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filerEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying 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 August 13, 2026, there were 92,981,204 shares of common stock, $0.0001 par value, of the registrant issued and outstanding(which number does not include any shares held in abeyance and shares underlying pre-funded warrants). Citius Oncology, Inc.FORM 10-Q TABLE OF CONTENTSJune 30, 2026 PagePART I. FINANCIAL INFORMATION:1Item 1.Financial Statements (Unaudited)1Condensed Consolidated Balance Sheets at June 30, 2026 and September 30, 20251Condensed ConsolidatedStatements of Operations for the Three and Nine Months Ended June 30, 2026 and20252Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Three and Nine MonthsEnded June 30, 2026 and 20253Condensed Consolidated Statements of Cash Flows for the Nine Months Ended June 30, 2026 and 20254Notes to Condensed Consolidated Financial Statements5Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3.Quantitative and Qualitative Disclosures about Market Risk26Item 4.Controls and Procedures26PART II. OTHER INFORMATION27Item 1.Legal Proceedings27Item 1A.Risk Factors27Item 2.Unregistered Sales of Equity Securities and Use of Proceeds28Item 3.Defaults Upon Senior Securities28Item 4.Mine Safety Disclosures28Item 5.Other Information28Item 6.Exhibits29SIGNATURES30i EXPLANATORY NOTE In this Quarterly Report on Form 10-Q, and unless the context otherwise requires, the “Company,” “Citius Oncology,” “we,” “us,” and“our” refer to Citius Oncology, Inc. and its wholly-owned subsidiary Citius Oncology Sub Inc. (“Citius Oncology Sub”) taken as awhole. LYMPHIR®(denileukin diftitox) is our registered trademark. All other trade names, trademarks and service marks appearing in thisquarterly report are the property of their respective owners. We have assumed that the reader understands that all such terms aresource-indicating. Accordingly, such terms, when first mentioned in this report, appear with the trade name, trademark or service marknotice and then throughout the remainder of this report without trade name, trademark or service mark notices for convenience onlyand should not be construed as being used in a descriptive or generic sense. CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q contains “forward-looking statements.” Forward-looking statements include, but are not limitedto, statements that express our intentions, beliefs, expectations, strategies, predictions or any other statements relating to our futureactivities or other future events or conditions. These statements are based on current expectations, estimates and projections about ourbusiness based, in part, on assumptions made by management. These statements are not guarantees of future performance and involverisks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may, and are likely to, differmaterially from what is expressed or forecasted in the forward-looking statements due to numerous factors d