Company: LBRX
Filing Date: 2025-07-23
Form Type: DRS/A
Source: 0000950123-25-006557
Chunk: 318

Company: LB PHARMACEUTICALS INC
Filing Date: 2025-07-23
Form: DRS/A
Chunk 318
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 thereunder, judicial decisions, and published rulings and administrative pronouncements of the Internal Revenue Service, or the IRS, all as in effect as of the date hereof. These authorities are subject to differing interpretations and may change, possibly retroactively, resulting in U.S. federal income tax consequences different from those discussed below. We have not requested nor do we intend to request a ruling from the IRS, or an opinion of counsel, with respect to the statements made and the conclusions reached in the following summary, and there can be no assurance that the IRS or a court will agree with such statements and conclusions. This discussion is limited to non-U.S.holders that purchase our common stock pursuant to this offering and that hold our common stock as a “capital asset” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not address all of the U.S. federal income tax consequences that may be relevant to a particular holder in light of such holder’s circumstances. This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation:

| • |     | certain former citizens or long-term residents of the United States; |

| • |     | partnerships, S corporations, or other pass-through entities or arrangements (and investors therein); |

| • |     | “specified foreign corporations” (including “controlled foreign corporations”) or 
 “passive foreign investment companies;”                                           |

| • |     | persons who have elected to mark securities to market; |

| • |     | corporations that accumulate earnings to avoid U.S. federal income tax; |

| • |     | banks, financial institutions, investment funds, insurance companies, or brokers or dealers in securities; |

| • |     | tax-exempt organizations, governmental organizations, or tax-qualified retirement plans; |

| • |     | “qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all of 
 the interests of which are held by qualified foreign pension funds;                               |

| • |     | real estate investment trusts or regulated investment companies; |

| • |     | persons who hold common stock that constitutes “qualified small business stock” under Section 1202 
 of the Code, or “Section 1244 stock” under Section 1244 of the Code;                               |

| • |     | persons who acquired our common stock in a transaction subject to the gain