Company: SCLXW
Filing Date: 2025-08-04
Form Type: S-1
Source: 0001193125-25-172703
Chunk: 573

Company: Scilex Holding Co
Filing Date: 2025-08-04
Form: S-1
Chunk 573
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 March 31, 2025 and 2024, respectively.

F-76

Accrued Expenses**

Accrued expenses consists of the following (in thousands):

|                                        |     |   | March 31,2025 |     |   | December 31,2024 |
|:---------------------------------------|:----|:--|--------------:|:----|:--|-----------------:|
| 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      |        |     |                         |        |     |                 |        |
|:------------------------|:----|:--------------------|-------:|:----|:------------------------|-------:|:----|:----------------|-------:|
|                         |     | GrossCarryingAmount |        |     | AccumulatedAmortization |        |     | Intangibles,net |        |
| Patent rights           |     | $                   | 32,630 |     | $                       | 18,314 |     | $               | 14,316 |
| Acquired technology     |     |