More than one million people in the United States today are fighting blood cancer. While a traditional allogeneic stem cell transplant has been the best hope for many, the transplant itself can prove fatal or lead to serious conditions, such as graft vs. host disease. Orca Bio is a commercial-stage biotechnology company redefining the transplant process by developing next-generation cell therapies with the goal of providing significantly better survival rates with dramatically fewer risks. With our purified, high-precision cell therapies we hope to not only replace patients' blood and immune systems with healthy ones, but also restore their lives.
Position Summary: The Senior Manager / Associate Director, Gross-to-Net (GTN) & Revenue Planning will own gross-to-net, revenue forecasting, and commercial operating expense forecasting for Orca Bio's first commercial product. Reporting to the Senior Director/Head, FP&A, this role establishes the accrual methodology, forecast architecture, documentation, and monthly cadence that a newly commercial company requires — in a product setting where individual transactions are material and where there is limited precedent to inherit. The position requires strong technical judgment, cross-functional partnership, and deep expertise in pharmaceutical revenue deductions and government pricing.
This is a hands-on individual contributor role. The successful candidate will build the models, run the monthly process, reconcile the underlying data, and present results directly to executive leadership and external auditors.
Key Responsibilities
Cross-Functional Ownership & Key Interactions
This role carries broader ownership of the gross-to-net cycle than a typical FP&A revenue position — performing the methodology, calculation, and reconciliation work for activities that are often split into Accounting — while Controllership retains accountability for the close and Market Access owns contracting.
Gross-to-Net Accounting & Analysis
Own the monthly and quarterly gross-to-net accrual and reserve process end to end, including distribution and title fees, specialty pharmacy fees and prompt-pay discounts, Medicaid rebates, 340B, FSS/VA pricing, chargebacks, and other revenue deductions as the channel develops
Establish and maintain accrual rate methodology and assumption documentation for a newly launched product with limited claims history
Execute rate true-ups as actual claims and utilization data mature, and explain the resulting variances
Build and maintain reserve roll-forwards, reserve-to-payment reconciliations, and rate variance analyses
Serve as the finance owner of third-party government pricing calculations — AMP, Best Price, non-FAMP, Medicaid unit rebate amount, and 340B ceiling price — validating vendor output in partnership with Market Access and supporting executive certification
Monitor payer mix, channel dynamics, and reimbursement developments, and translate them into forecast and reserve implications
Revenue Forecasting & Analysis
Partner with Commercial Operations & Strategy on the revenue forecast build, from treatment-center-level demand through gross sales to net revenue
Support the modeling of drivers specific to cell therapy, including authorized treatment center activation and ramp, referral-to-infusion conversion, manufacturing capacity and slot constraints, donor eligibility yield, and vein-to-vein timing
Work with Commercial Operations & Strategy to deliver the monthly latest estimate, quarterly reforecast, annual budget, and long-range plan inputs for revenue and gross-to-net
Produce variance analysis and written commentary for executives and Board reporting
Partner with Commercial and Market Access to align demand assumptions with field intelligence and account activation plans
Commercial Operating Expense Planning
Partner with Commercial, Market Access, Patient Services, and Medical Affairs on budget, latest estimate, and long-range planning for commercial operating expenses
Own budget-versus-actual reporting, accrual review, and variance commentary for commercial functions
Track headcount and program spend against plan, and support functional leaders in managing their budgets
Financial Reporting & Compliance
Partner with Accounting on the revenue close, including journal entries, account reconciliations, flux analysis, and cut-off
Ensure compliance with GAAP, ASC 606, SOX (as applicable), and internal controls
Build and maintain audit-ready documentation and control narratives for gross-to-net and revenue processes
Serve as a primary point of contact for external auditors on gross-to-net methodology and revenue forecasting assumptions
Contribute analysis and peer benchmarking to technical accounting positions on revenue deductions and other ASC 606 matters
Systems, Data & Process Scale
Own the flow of finance data from third-party logistics, specialty pharmacy, and distribution partners into forecast and accrual models
Support implementation and maintenance of ERP and planning systems as they relate to revenue and gross-to-net
Drive automation and reporting improvements as transaction volume grows
Support gross-to-net and revenue process design for ex-US markets as they are added
Required Qualifications
• Bachelor's degree in Finance, Accounting, Economics, or related field
• 7+ years of progressive biopharmaceutical finance experience, including direct, hands-on ownership of gross-to-net
• Demonstrated experience building gross-to-net accrual methodology from first principles, rather than solely operating an established revenue management system
• Strong understanding of US GAAP and ASC 606 as applied to pharmaceutical revenue and revenue deductions
• Working knowledge of US government pricing programs — Medicaid, 340B, FSS/VA — and how they interact with commercial channel terms
• Experience partnering across Accounting, Market Access, Commercial, and external auditors
• Strong analytical and problem-solving skills, with sound judgment in the absence of established precedent
• High attention to detail and accuracy and ability to manage multiple priorities in a fast-paced environment
