Company: LIMN
Filing Date: 2025-01-16
Form Type: POS AM
Source: 0001104659-25-003835
Chunk: 210

Company: Liminatus Pharma, Inc.
Filing Date: 2025-01-16
Form: POS AM
Chunk 210
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 | ​ |      ​ | ​ | ​ | ​ | ​ | ​ | ​   | ​ | ​ | ​ | ​                                                   | ​ |          ​ | ​ | ​ | ​ | ​                                                                              | ​ | ​ | ​ | ​ | ​ | ​                                             | ​ |          ​ | ​ | ​ |
| Basic and diluted net income (loss) perunit/ share - Class B          | ​ | ​ | ​                     | $ |      -0.15 | ​ | ​ | ​ | ​                | $ |     -0.15 | ​ | ​ | ​ | ​                                                                          | ​ |      ​ | ​ | ​ | ​ | ​ | ​ | ​   | ​ | ​ | ​ | ​                                                   | ​ |          ​ | ​ | ​ | ​ | ​                                                                              | ​ | ​ | ​ | ​ | ​ | ​                                             | ​ |          ​ | ​ | ​ |
| Basic and diluted weighted average sharesoutstanding                  | ​ | ​ | ​                     | ​ |          ​ | ​ | ​ | ​ | ​                | ​ |         ​ | ​ | ​ | ​ | ​                                                                          | ​ |      ​ | ​ | ​ | ​ | ​ | ​ | ​   | ​ | ​ | ​ | ​                                                   | ​ | 26,774,477 | ​ | ​ | ​ | ​                                                                              | ​ | ​ | ​ | ​ | ​ | ​                                             | ​ | 26,600,000 | ​ | ​ |
| Basic and diluted net income (loss) pershare                          | ​ | ​ | ​                     | ​ |          ​ | ​ | ​ | ​ | ​                | ​ |         ​ | ​ | ​ | ​ | ​                                                                          | ​ |      ​ | ​ | ​ | ​ | ​ | ​ | ​   | ​ | ​ | ​ | ​                                                   | $ |      -0.39 | ​ | ​ | ​ | ​                                                                              | ​ | ​ | ​ | ​ | ​ | ​                                             | $ |      -0.39 | ​ | ​ |

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TABLE OF CONTENTS

### Notes to Unaudited Pro Forma Combined Financial Statements

#### 1.

#### Basis of Presentation
The Business Combination is expected to be accounted for as a reverse recapitalization in accordance with GAAP, whereby Iris will be treated as the “acquired” company. Accordingly, for accounting purposes, the financial statements of the Combined Company will represent a continuation of the financial statements of Liminatus, and the Business