Company: SXTPW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003343
Chunk: 1276

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 5
Chunk 1276
---
 Qualitative Disclosures About Market Risk.

We qualify as a smaller reporting company, as
defined by SEC Rule 229.10(f)(1) and are not required to provide the information required by this Item.

58

Item 8. Financial Statements
and Supplementary Data.

INDEX TO FINANCIAL STATEMENTS

    Report
    of Independent Registered Public Accounting Firm
     
    F-2
  
    Audited
    Consolidated Balance Sheets at December 31, 2024 and 2023
     
    F-3
  
    Audited
    Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2024 and 2023
     
    F-4
  
    Audited
    Consolidated Statements of Shareholders’ Equity for the years ended December 31, 2024 and 2023
     
    F-6
  
    Audited
    Consolidated Statements of Cash Flows for the years ended December 31, 2024 and 2023
     
    F-7
  
    Notes
    to Audited Consolidated Financial Statements
     
    F-8

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of

60 Degrees Pharmaceuticals, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of 60 Degrees Pharmaceuticals, Inc. and subsidiary (“the Company”) as of December 31, 2024 and 2023, and the
related statements of operations and comprehensive loss, shareholders’ equity, and cash flows for each of the years in the two-year
period ended December 31, 2024, 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, 2024 and 2023, and the results
of its operations and its cash flows for each of the years in the two-year period ended December 31, 2024, in conformity with accounting
principles generally accepted in the United States of America.

The Company’s Ability to Continue as a Going Concern

The accompanying consolidated financial statements
have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements,
the Company has an accumulated deficit, recurring losses and expects future losses that raise substantial doubt about