Company: LBRX
Filing Date: 2025-07-23
Form Type: DRS/A
Source: 0000950123-25-006557
Chunk: 319

Company: LB PHARMACEUTICALS INC
Filing Date: 2025-07-23
Form: DRS/A
Chunk 319
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 rollover provisions of the Code 
 (including Section 1045 of the Code);                                                                      |

| • |     | persons that own, or have owned, actually or constructively, more than 5% of our common stock at any time (other 
 than as expressly provided below);                                                                               |

| • |     | persons that acquired our common stock pursuant to the exercise of warrants or conversion rights under 
 convertible instruments;                                                                               |

| • |     | persons whose functional currency is not the U.S. dollar; |

| • |     | persons who acquire our common stock through the exercise options or otherwise as compensation for services; and |

219

| • |     | persons holding our common stock as part of a hedging or conversion transaction, straddle, synthetic security, 
 constructive sale, or other risk reduction strategy or integrated investment.                                  |

If a partnership (or an entity or arrangement that is treated as a partnership for U.S. federal income tax purposes) holds our common stock, the U.S. federal income tax treatment of a partner in the partnership will generally depend on the status of the partner, the activities of the partnership and certain determinations made at the partner level. Partnerships holding our common stock and the partners in such partnerships are urged to consult their tax advisors about the particular U.S. federal income tax consequences to them of holding and disposing of our common stock. THIS DISCUSSION IS FOR INFORMATIONAL PURPOSES ONLY AND IS NOT TAX ADVICE. PROSPECTIVE INVESTORS SHOULD CONSULT THEIR TAX ADVISORS REGARDING THE PARTICULAR U.S. FEDERAL INCOME TAX CONSEQUENCES TO THEM OF ACQUIRING, OWNING AND DISPOSING OF OUR COMMON STOCK, AS WELL AS ANY TAX CONSEQUENCES ARISING UNDER ANY STATE, LOCAL OR NON-U.S.TAX LAWS AND ANY U.S. FEDERAL NON-INCOMETAX LAWS, OR UNDER ANY APPLICABLE INCOME TAX TREATY. Definition of Non-U.S.Holder For purposes of this discussion, a non-U.S.holder is any beneficial owner of our common stock that is neither a “U.S. holder” nor a partnership (including any entity or arrangement treated as a partnership or that is disregarded from its owner) for U.S. federal income tax purposes. A U.S. holder is any beneficial owner of our common stock that, for U.S. federal income tax purposes, is or is treated as any of the following:

| • |     | an individual who is a citizen or