Company: SCLXW
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0000950170-25-071904
Chunk: 35

Company: Scilex Holding Co
Filing Date: 2025-05-15
Form: 424B3
Chunk 35
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ed Expenses Accrued expenses consists of the following (in thousands):

|                                        |     | 2025 | March 31, |     | 2024 | December 31, |
|:---------------------------------------|:----|:-----|----------:|:----|:-----|-------------:|
| Accrued professional service fees      |     | $    |     2,153 |     | $    |          667 |
| Accrued sales and marketing costs      |     |      |       337 |     |      |          876 |
| Accrued research and development costs |     |      |       182 |     |      |          315 |
| Accrued tax payable                    |     |      |       663 |     |      |          876 |
| Accrued others                         |     |      |       147 |     |      |          107 |
| Accrued expenses                       |     | $    |     3,482 |     | $    |        2,841 |

6. Goodwill and Intangible Assets As of March 31, 2025 and December 31, 2024, the Company had recorded goodwill of $13.5 million. No goodwill impairment was recognized for the three months ended March 31, 2025 and 2024. Amortization of the intangible assets that have finite useful lives is generally recorded on a straight-line basis over their useful lives, with remaining useful lives ranging from 6.58 to 12.75 years. A summary of the Company’s identifiable intangible assets as of March 31, 2025 and December 31, 2024 is as follows (in thousands):

|                         | March 31, 2025        |        |     |                          |        |     |                  |        |
|:------------------------|:----------------------|-------:|:----|:-------------------------|-------:|:----|:-----------------|-------:|
|                         | Gross Carrying Amount |        |     | Accumulated Amortization |        |     | Intangibles, net |        |
| Patent rights           | $                     | 32,630 |     | $                        | 18,314 |     | $                | 14,316 |
| Acquired technology     |                       | 21,940 |     |                          |  9,509 |     |                  | 12,431 |
| Acquired licenses