Company: SION
Filing Date: 2025-02-03
Form Type: S-1/A
Source: 0001193125-25-018825
Chunk: 19

Company: Sionna Therapeutics, Inc.
Filing Date: 2025-02-03
Form: S-1/A
Chunk 19
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 additional 1,323,529 shares of common stock in this 
 offering; and                                                                                                    |

| • |     | the filing and effectiveness of our fifth amended and restated certificate of incorporation immediately prior to the                                                             
 completion of this offering and the effectiveness of our amended and restated bylaws upon the effectiveness of the registration statement of which this prospectus forms a part. |

14

SUMMARY CONSOLIDATED FINANCIAL DATA The following tables set forth our summary consolidated statements of operations for the years ended December 31, 2023 and 2022. The summary consolidated statements of operations and comprehensive loss data for the years ended December 31, 2023 and 2022 have been derived from our audited consolidated financial statements included elsewhere in this prospectus. The summary interim condensed statements of operations data for the nine months ended September 30, 2024 and 2023, and the summary interim condensed balance sheet data as of September 30, 2024, have been derived from our unaudited interim condensed financial statements included elsewhere in this prospectus. Our audited consolidated financial statements and unaudited interim condensed financial statements included elsewhere in this prospectus have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). Our unaudited interim condensed financial statements were prepared on a basis consistent with our audited financial statements and include, in our opinion, all adjustments of a normal and recurring nature that are necessary for the fair statement of the financial information set forth in those statements included elsewhere in this prospectus. Our historical results are not necessarily indicative of the results that may be expected for any period in the future. You should read the following summary financial data together with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our audited consolidated financial statements and unaudited interim condensed financial statements and the related notes included elsewhere in this prospectus. The summary consolidated financial data included in this section are not intended to replace the audited consolidated financial statements and are qualified in their entirety by our audited consolidated financial statements and the related notes included elsewhere in this prospectus.

|                                                                                                 |     | Nine Months Ended                                  
 September 30,                                      
 2024                                               |            |   |     | 2023 |           |   |     | Year Ended December 31, 
 2023                    |            |   |     | 2022 |           |   |
|:------------------------------------------------------------------------------------------------|:----|:---------------------------------------------------|-----------:|:--|:----