Company: PTPI
Filing Date: 2025-02-19
Form Type: 424B4
Source: 0001410578-25-000164
Chunk: 260

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-19
Form: 424B4
Chunk 260
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 is comprised of the following:

| ​                              
 ​                              | ​ 
 ​ | ​    
 ​    
 2024 |             ​ 
 September 30, | ​ | ​    
 ​    
 2023 |            ​ 
 December 31, |
|:-------------------------------|:--|:-----|--------------:|:--|:-----|-------------:|
| Gross accounts receivables     | ​ | $    |     2,299,300 | ​ | $    |    2,887,317 |
| Distribution service fees      |   | ​    |      -114,073 | ​ | ​    |     -398,968 |
| Chargebacks accrual            |   | ​    |        -2,946 | ​ | ​    |       -2,462 |
| Cash discount allowances       |   | ​    |       -26,066 | ​ | ​    |      -24,639 |
| Allowance for credit losses    |   | ​    |      -207,602 | ​ | ​    |     -235,097 |
| Total accounts receivable, net | ​ | $    |     1,948,613 | ​ | $    |    2,226,151 |

For the nine months ended September 30, 2024, gross billings to customers representing 10% or more of the Company’s total gross billings included three customers which represented approximately 28%, 25%, and 14% of total gross billings, respectively. For the nine months ended September 30, 2023, gross billings to customers representing 10% or more of the Company’s total gross billings included three customers which represented approximately 23%, 19%, and 17% of total gross billings, respectively. For the three months ended

F-42

September 30, 2024, gross billings to customers representing 10% or more of the Company’s total gross billings included three customers which represented approximately 30%, 25%, and 14% of total gross billings, respectively. For the three months ended September 30, 2023, gross billings to customers representing 10% or more of the Company’s total gross billings included three customers which represented approximately 24%, 21%, and 18% of total gross billings, respectively. Receivables from customers representing 10% or more of the Company’s gross accounts receivable included three customers at September 30,