Company: SXTPW
Filing Date: 2025-02-14
Form Type: S-1
Source: 0001213900-25-014334
Chunk: 266

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-02-14
Form: S-1
Chunk 266
---
 split ratio ranging from 1:3to 1:5inclusive, as may be determined at the appropriate time by the Board of Directors in its sole discretion. On November 12, 2024, the Board of Directors approved a one-off cash payment of $ 20,000to each of the non-executive Directors in lieu of forfeiting the grant of restricted stock units that would have otherwise been granted for the second half of 2024. There have been no other events or transactions during this time which would have a material effect on these consolidated condensed financial statements. F-32

| Reports of Independent Registered Public Accounting Firm                                                                      
 Audited Consolidated Balance Sheets at December 31, 2023 and 2022                                                             
 Audited Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2023 and 2022           |     | F-34 
 F-35 
 F-36 |
|:------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Audited Consolidated Statements of Shareholders’ and Members’ Equity (Deficit) for the years ended December 31, 2023 and 2022 |     | F-37 |
| Audited Consolidated Statements of Cash Flows for the years ended December 31, 2023 and 2022                                  |     | F-39 |
| Notes to Audited Consolidated Financial Statements                                                                            |     | F-40 |

F-33 REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholders of 60 Degrees Pharmaceuticals, Inc. Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of 60 Degrees Pharmaceuticals, Inc. (formerly known as 60 Degrees Pharmaceuticals, LLC) and subsidiary (“the Company”) as of December 31, 2023 and 2022, and the related statements of operations and comprehensive loss, shareholders’ and members’ deficit, and cash flows for each of the years in the two-year period ended December 31, 2023, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2022, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2023, in conformity with accounting principles generally accepted in the United States of America. The Company’s