Company: PTPI
Filing Date: 2025-02-14
Form Type: S-1/A
Source: 0001410578-25-000137
Chunk: 200

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-14
Form: S-1/A
Chunk 200
---
 Consolidated Balance Sheets as of December 31, 2023, and December 31, 2022                                                                                         | F-4  |
| Consolidated Statements of Operations for the years ended December 31, 2023, and December 31, 2022                                                                 | F-5  |
| Consolidated Statements of Changes in Convertible Redeemable Preferred Stock and Stockholders’ Equity for the years ended December 31, 2023, and December 31, 2022 | F-6  |
| Consolidated Statements of Cash Flows for the years ended December 31, 2023, and December 31, 2022                                                                 | F-7  |
| Notes to Consolidated Financial Statements                                                                                                                         | F-8  |

Interim Consolidated Financial Statements (Unaudited)

| ​                                                                                                                                                                                
 ​                                                                                                                                                                                
 Condensed Consolidated Balance Sheets as of September 30, 2024, and December 31, 2023                                                                                            
 Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2024, and 2023                                                                 | Page 
 F-33 
 F-34 |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----|
| Condensed Consolidated Statements of Changes in Convertible Redeemable Preferred Stock and Stockholders’ Equity for the three and nine months ended September 30, 2024, and 2023 | F-35 |
| Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2024, and 2023                                                                           | F-36 |
| Notes to Condensed Consolidated Financial Statements                                                                                                                             | F-37 |

F-1

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Stockholders and Board of Directors of

Petros Pharmaceuticals, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheet of Petros Pharmaceuticals, Inc. (the “Company”) as of December 31, 2023, the related consolidated statement of operations, changes in convertible redeemable preferred stock and stockholders’ equity and cash flows for the year ended December 31, 2023, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023, and the results of its operations and its cash flows