Company: SCLXW
Filing Date: 2025-05-14
Form Type: 424B3
Source: 0001193125-25-119831
Chunk: 452

Company: Scilex Holding Co
Filing Date: 2025-05-14
Form: 424B3
Chunk 452
---
 December 31, 2024, appearing in this prospectus, have been audited by BPM LLP, independent registered public accounting firm, as set forth in their report thereon (which contains an explanatory paragraph describing
conditions that raise substantial doubt about the Company’s ability to continue as a going concern as described in Note 2 to the consolidated financial statements) appearing elsewhere herein, and are included in reliance upon such report
given on the authority of such firm as experts in accounting and auditing.

WHERE YOU CAN FIND MORE INFORMATION

We have filed a registration statement on Form S-1, including exhibits,
under the Securities Act, with respect to the securities offered by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information pertaining to us and our securities, you
should refer to the registration statement of which this prospectus is a part and the exhibits to such registration statement. The descriptions in this prospectus of the provisions of documents filed as exhibits to this prospectus are only summaries
of those documents’ material terms. You can read copies of such documents, along with copies of reports, proxy statements and other information filed by us with the SEC at the SEC’s website at http://www.sec.gov.

We also maintain a website at www.scilexholding.com. Through our website, we make available, free of charge, annual, quarterly and current
reports, proxy statements and other information as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. The information contained on, or that may be accessed through, our website is not part of, and is
not incorporated into, this prospectus and the inclusion of our website address in this prospectus is an inactive textual reference only.

284

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

| Report of Independent Registered Public Accounting Firm (PCAOB ID:         
 207)                                                                       
 Consolidated Balance Sheets as of December 31, 2024 and                    
 2023                                                                       
 Consolidated Statements of Operations and Comprehensive Loss for the Years 
 ended December 31, 2024 and 2023                                           |     | F-2 
 F-3 
 F-4 |
|:---------------------------------------------------------------------------|:----|:----|
| Consolidated Statements of Stockholders’ Equity / (Deficit) for the Years  
 ended December 31, 2024 and 2023                                           |     | F-5 |
| Consolidated Statements of Cash Flows for the Years ended