Company: SMNR
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001213900-25-027319
Chunk: 1235

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-04-02
Form: 10-K
Item: Item 8
Chunk 1235
---
udit services performed by its independent auditor, Marcum Asia CPAs LLP, for Fiscal 2024 and Marcum LLP, for Fiscal 2023.

33

PART
IV

Item
15. Exhibit and Financial Statement Schedules.

(a)The
following documents are filed as part of this report:

(1)Financial
Statements

(2)Financial
Statements Schedules

All
financial statement schedules are omitted because they are not applicable or the amounts are immaterial and not required, or the required
information is presented in the financial statements and notes herein.

(3)Exhibits

We
hereby file, furnish or incorporate by reference, as applicable, as part of this report the exhibits listed in the attached Exhibit Index.
Copies of such material can be obtained on the SEC website at www.sec.gov.

Item
16. Form 10-K Summary.

Not
applicable.

34

DENALI
CAPITAL ACQUISITION CORP.
INDEX TO FINANCIAL STATEMENTS

        Page  PART 1 - FINANCIAL INFORMATION                  Item 1. Consolidated Financial Statements                 Report of Independent Registered Public Accounting Firm (PCAOB ID Number 5395)   F-2             Report of Independent Registered Public Accounting Firm (PCAOB ID Number 688)   F-3             Consolidated Balance Sheets as of December 31, 2024 and 2023   F-4             Consolidated Statements of Operations for the years ended December 31, 2024 and 2023   F-5             Consolidated Statements of Changes in Shareholders’ Deficit for the years ended December 31, 2024 and 2023   F-6             Consolidated Statements of Cash Flows for the years ended December 31, 2024 and 2023   F-7             Notes to Consolidated Financial Statements   F-8 

F-1

PART 1 - FINANCIAL INFORMATION

Item 1. Consolidated
Financial Statements

Report of Independent Registered Public Accounting
Firm

To the Shareholders and Board of Directors of

Denali Capital Acquisition Corp.

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheet of Denali Capital Acquisition Corp. (the “Company”) as of December