Company: SMNR
Filing Date: 2025-08-13
Form Type: 424B3
Source: 0001193125-25-179226
Chunk: 699

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-08-13
Form: 424B3
Chunk 699
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 STATEMENTS:                                                          |     |      |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 6841) |     |      | F-64 |
| Balance Sheets as of December 31, 2024 and 2023                                |     |      | F-66 |
| Statements of Operations for the years ended December 31, 2024 and             
 2023                                                                           |     |      | F-67 |
| Statements of Stockholders’ Deficit for the years ended December 31, 2024      
 and 2023                                                                       |     |      | F-68 |
| Statements of Cash Flows for the years ended December 31, 2024 and             
 2023                                                                           |     |      | F-69 |
| Notes to the Financial Statements                                              |     |      | F-70 |
| UNAUDITED CONDENSED FINANCIAL STATEMENTS:                                      |     |      |      |
| Unaudited Condensed Balance Sheets as of March 31, 2025 and December 31, 2024  |     |      | F-86 |
| Unaudited Condensed Statements of Operations for the three months ended March  
 31, 2025 and 2024                                                              |     |      | F-87 |
| Unaudited Condensed Statements of Stockholders’ Deficit for the three          
 months ended March 31, 2025 and 2024                                           |     |      | F-88 |
| Unaudited Condensed Statements of Cash Flows for the three months ended March  
 31, 2025 and 2024                                                              |     |      | F-89 |
| Notes to the Unaudited Condensed Financial Statements                          |     |      | F-90 |

F-1

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 31, 2024, the
related consolidated statements of operations, shareholders’ deficit and cash flows for the year ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, based on
our audit, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024