Company: SCLXW
Filing Date: 2025-08-04
Form Type: S-1
Source: 0001193125-25-172703
Chunk: 463

Company: Scilex Holding Co
Filing Date: 2025-08-04
Form: S-1
Chunk 463
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 and 2023 |     | F-2 
 F-3 
 F-4 |
|:------------------------------------------------------------------------------------------------------------|:----|:----|
| Consolidated Statements of Stockholders’ Equity / (Deficit) for the Years ended December 31, 2024 and 2023  |     | F-5 |
| Consolidated Statements of Cash Flows for the Years ended December 31, 2024 and 2023                        |     | F-6 |
| Notes to Consolidated Financial Statements                                                                  |     | F-8 |

Unaudited Interim Consolidated Financial Statements as of March 31, 2025 and for the Three Months Ended March 31, 2025 and 2024.

| Financial Statements (Unaudited)                                                                   
 Condensed Consolidated Balance Sheets as of December 31 2024 and March 31, 2025                    
 Condensed Consolidated Statements of Operations for the three months ended March 31, 2024 and 2025 |     | F-58 
 F-58 
 F-59 |
|:---------------------------------------------------------------------------------------------------|:----|:-----|
| Condensed Consolidated Statements of Stockholders’ Deficit                                         |     | F-60 |
| Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2024 and 2025 |     | F-61 |
| Notes to Unaudited Condensed Consolidated Financial Statements                                     |     | F-62 |

F-1

Report of Independent Registered Public Accounting Firm To the Board of Directors and stockholders of Scilex Holding Company Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Scilex Holding Company and Subsidiaries (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of operations and comprehensive loss, stockholders’ equity/(deficit), and cash flows for each of the two years in the period ended December 31, 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of their operations and cash flows for each of the two years in the period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America. Going Concern The accompanying