The new active ingredient is almost certainly new. it will have been formulated specifically to tackle this strain of flu.
but, it's likely to be extremely similar to the other chemicals used. Chemicals are pretty logical things... it's reasonably easy to predict how a chemical will react based on it's chemical structure (it's one reason nomenclature works so well in chemistry and is so important)... So, I suppose the best analogy is times tables... If 22=4 and 32=6, then it follows that 4*2=8.. That's basically what the chemists are doing when looking at the chemicals... Do you see what I mean?
The non active ingredients are slightly different. they WILL have been tested and used before and will carry licences and approvals for use. The chemists just select which ones work best to carry the active ingredient.
So, for example, if the active is water soluble, then water can be used as the base. but, if it's not, then a solvent of some sort will be required and if there are any separation issues, then an emulsifier will be required.. Stabilizers and preservatives may also be required. Blah, blah...
So, no... the chemicals won't have been tested in this formulation but again, there will be a wealth of information about their effectiveness.
All that said, of course... there are always some anomolies... and that's the risk.. what IF there is a side effect which wasn't expected....