Company: PTPI
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001410578-25-000047
Chunk: 17

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 17
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 intellectual property rights, its ability to pursue the development of its products would be negatively affected. |

| ● | Changes in trends in the pharmaceutical and medical device industries, including changes to market conditions, could adversely affect Petros’ operating results. |

| ● | Acquisitions involve risks that could result in a reduction of our operating results, cash flows and liquidity. |

| ● | Holders of Petros’ Series A Preferred Stock are entitled to certain payments under the Certificate of Designations that may be paid in cash or in shares of common stock depending on the circumstances. If Petros makes these payments in cash, it may be |

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| required to expend a substantial portion of its cash resources. If Petros make these payments in common stock, it may result in substantial dilution to the holders of common stock. |

| ● | The Certificate of Designations for the Series A Preferred Stock and the warrants issued concurrently therewith contain anti-dilution provisions that may result in the reduction of the conversion price of the Series A Preferred Stock or the exercise price of such warrants as a result of this offering and in the future. These features may increase the number of shares of common stock being issuable upon conversion of the Series A Preferred Stock or upon the exercise of the warrants. |

| ● | Petros does not anticipate paying dividends on its common stock in the foreseeable future. |

| ● | Sales of a substantial number of shares of Petros’ common stock, or the perception that such sales may occur, may adversely impact the price of its common stock. |

| ● | Petros’ stock price may be volatile. |

| ● | Petros’ largest stockholder maintains the ability to significantly influence all matters submitted to Petros’ stockholders for approval. |

Implications of Being an Emerging Growth Company and Smaller Reporting Company As a company with less than $1.235 billion in revenue during our last fiscal year, we qualify as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act (the “JOBS Act”) enacted in April 2012. An “emerging growth company” may take advantage of exemptions from some of the reporting requirements that are otherwise applicable to public companies. These exceptions include:

| ● | being permitted to present only two years of audited financial statements and only two years of related Management’s Discussion and Analysis of Financial Condition and Results of Operations in this prospectus; |

| ● | not being required to comply with the auditor attestation requirements of Section 404 of the