Benitec Biopharma Inc 2024年度报告

(Mark One)☒Annual Report Pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 For the fiscal year endedJune 30,2025 Benitec Biopharma Inc.(Exact name of registrant as specified in its charter) Securities registered pursuant to Section12(b) of the Act: TradingSymbol(s)BNTC Securities registered pursuant to Section12(g) of the Act: Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.Yes☐No☒ Indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(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 the preceding 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 past 90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data file required to be submitted pursuant to Rule 405 of RegulationS-T(§232.405 ofthis chapter) during the preceding 12 months (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, anon-acceleratedfiler, smaller reporting company, or an emerging growth company.See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule12b-2of the Exchange Act. LargeAcceleratedFiler☐Non-AcceleratedFiler☒ 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 financialaccounting 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 over financial reportingunder 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.☐ 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-2of the Act).Yes☐No☒ The aggregate market value of the Registrant’s common equity held bynon-affiliates,based upon the closing price of the Registrant’s securities on the Nasdaq Capital Market of$12.63 on December31, 2024 was approximately $152,964,292 DOCUMENTS INCORPORATED BY REFERENCE Portions of the Registrant’s proxy statement (“Proxy Statement”) to be filed with the Securities and Exchange Commission (“SEC”) pursuant to Regulation 14A in connection withthe Registrant’s 2025 Annual Meeting of Stockholders, which will be filed subsequent to the date hereof, are incorporated by reference into Part III of this Form 10 K. Such ProxyStatement will be filed with the SEC not later than 120 days following the end of the Registrant’s fiscal year ended June30, 2025. Table of Contents RESTATMENTEXPLANATORY NOTE In connection with the preparation of Benitec Biopharma Inc.’s (the “Company”) Annual Report on Form10-Kfor the fiscal year ended June30, 2025,the Company determined that in prior periods it had not appropriately recorded certainnon-cashshare-based compensation expenses. As previously announced in the Current Report on Form8-Kfiled with the U.S. Securities and Exchange Commission (the “SEC”) on September 12,2025, the Audit Committee of the Board of Directors of the Company (the “Board”), after consultation with the Company’s management and Baker TillyUS, LLP, the Company’s independent registered public accounting firm, concluded that the following financial statements should no longer be reliedupon because of such misstatements related to accounting for share-based compensation expense; (i)the Company’s unaudited consolidated financialstatements as of and for the three months and nine months ended March31, 2025, contained in its Quarterly Report on Form10-Qfor the quarter endedMarch31, 2025, originally filed with the SEC on May14, 2025, and (ii)the Company’s unaudited consolidated financial statements as of and for thethree and six months ended December31, 2024, contained in its Quarterly Report on Form10-Qfor the quarter ended December31, 2024, originallyfiled with the SEC on February14, 2025 (collectively, the“Non-ReliancePeriods”). As a result of these misstatements, the Company is restating financial information for theNon-ReliancePeriods. All restated financial information fortheNon-ReliancePeriods is included in this Annual Report on Form10-Kand the