Company: LBRX
Filing Date: 2025-09-08
Form Type: S-1/A
Source: 0001193125-25-197877
Chunk: 360

Company: LB PHARMACEUTICALS INC
Filing Date: 2025-09-08
Form: S-1/A
Chunk 360
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 F-2 
 F-3 
 F-4 |
|:-------------------------------------------------------------------------------|:----|:----|
| Statements of Comprehensive Loss for the Years Ended December                  
 31, 2024 and 2023                                                              |     | F-5 |
| Statements of Redeemable Convertible Preferred Stock and Stockholders’ Deficit 
 for the Years Ended December 31, 2024 and 2023                                 |     | F-6 |
| Statements of Cash Flows for the Years Ended December 31, 2024 and             
 2023                                                                           |     | F-7 |
| Notes to Financial Statements                                                  |     | F-8 |

| Unaudited Condensed Financial Statements                                          
 Condensed Balance Sheets as of June 30, 2025 and December 31,                     
 2024                                                                              
 Condensed Statements of Operations for the Six Months Ended June 30, 2025 and     
 2024                                                                              |     | F-38 
 F-39 |
|:----------------------------------------------------------------------------------|:----|:-----|
| Condensed Statements of Comprehensive Loss for the Six Months Ended June 30, 2025 
 and 2024                                                                          |     | F-40 |
| Condensed Statements of Redeemable Convertible Preferred Stock and Stockholders’  
 Deficit for the Six Months Ended June 30, 2025 and 2024                           |     | F-41 |
| Condensed Statements of Cash Flows for the Six Months Ended June 30, 2025 and     
 2024                                                                              |     | F-42 |
| Notes to Condensed Financial Statements                                           |     | F-43 |

F-1

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors

LB Pharmaceuticals
Inc

New York, New York

Opinion on the Financial Statements

We have audited the accompanying balance sheets of LB Pharmaceuticals Inc (the “Company”) as of December 31, 2024 and
2023, the related statements of operations, comprehensive loss, redeemable convertible preferred stock and stockholders’ deficit, and cash flows for the years then ended, 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 at December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then
ended, in conformity with accounting principles generally accepted in the