Company: SCLXW
Filing Date: 2025-12-29
Form Type: 424B3
Source: 0001193125-25-335429
Chunk: 247

Company: Scilex Holding Co
Filing Date: 2025-12-29
Form: 424B3
Chunk 247
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 not emerging growth companies. Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerginggrowth companies but any such election to opt out is irrevocable. We have irrevocably elected not to avail ourselves of this exemption from new or revised accounting standards and, therefore, will be subject to the same new or revised accounting standards as other public companies that are not emerging growth companies. As a result, changes in GAAP or their interpretation, the adoption of new guidance or the application of existing guidance to changes in Scilex’s business could significantly affect our business, financial condition and results of operations. In addition, we are in the process of evaluating the benefits of relying on the other exemptions and reduced reporting requirements provided by the JOBS Act. Subject to certain conditions set forth in the JOBS Act, as an emerging growth company we may take advantage of certain exemptions from various reporting requirements and other burdens that are otherwise applicable generally to public companies. These provisions include, but are not limited to:

| • |     | an exemption from compliance with the requirement to obtain an attestation and report from our auditors on the 
 assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act;                |

| • |     | an exemption from compliance with any new requirements adopted by the Public Company Accounting Oversight Board 
 requiring mandatory audit firm rotation;                                                                        |

| • |     | reduced disclosure about our executive compensation arrangements in our periodic reports, proxy statements and 
 registration statements; and                                                                                   |

| • |     | exemptions from the requirements of holding non-binding advisory votes on 
 executive compensation or golden parachute arrangements.                  |

Scilex qualifies and will remain as an emerging growth company until the earlier of (i) the last day of the fiscal year (a) following the fifth anniversary of the closing of the IPO, (b) in which Scilex has total annual gross 163

revenue of at least $1.235 billion, or (c) in which Scilex is deemed to be a large accelerated filer, which means the