Company: LIMN
Filing Date: 2025-06-24
Form Type: S-1
Source: 0001410578-25-001432
Chunk: 206

Company: Liminatus Pharma, Inc.
Filing Date: 2025-06-24
Form: S-1
Chunk 206
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 CORP. CONSOLIDATED STATEMENTS OF CASH FLOWS

| ​                                          
 ​                                          | ​ 
 ​ | ​                               
 For the year ended December 31, 
 ​                               |    ​ 
 2024 | ​ | ​ |    ​ 
 2023 |
|:-------------------------------------------|:--|:--------------------------------|-----:|:--|:--|-----:|
| Cash Flows from Operating Activities:      | ​ | ​                               |      | ​ | ​ |      |
| ​                                          | ​ | ​                               |    ​ | ​ | ​ |    ​ |
| Net loss                                   | ​ | $                               | -405 | ​ | $ | -378 |
| Changes in current assets and liabilities: | ​ |                                 |      | ​ |   |      |
| Accrued expenses                           | ​ |                                 |  405 | ​ |   |  378 |
| Net cash provided by operating activities  | ​ |                                 |    — | ​ |   |    — |
| ​                                          | ​ | ​                               |    ​ | ​ | ​ |    ​ |
| Net change in cash                         | ​ |                                 |    — | ​ |   |    — |
| Cash - beginning of the year               | ​ |                                 |    — | ​ |   |    — |
| Cash - end of the year                     | ​ | $                               |    — | ​ | $ |    — |

The accompanying notes are an integral part of these consolidated financial statements.

F-14

#### IRIS PARENT HOLDING CORP.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSNote 1. Description of Organization and Business OperationsIris Parent Holding Corp. (the “Company”) was incorporated in the State of Delaware on November 23, 2022. The purpose of the Company is to facilitate a business combination, as further described below.Wholly-owned subsidiariesThe Company hastwowholly-owned subsidiaries, Liminatus Pharma Merger Sub, Inc., a Delaware corporation (“Liminatus Merger Sub”), and SPAC Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of the Company (“SPAC Merger Sub”). The purpose of thesetwowholly-owned subsidiaries is to facilitate a business combination.Business CombinationOn November 30, 2022, Iris Acquisition Corporation, a Delaware corporation (“Iris”), the Company, Liminatus Pharma, LLC, a Delaware limited liability company (“Liminatus”), Liminatus Merger Sub