Company: SMNR
Filing Date: 2025-08-12
Form Type: S-4/A
Source: 0001193125-25-178821
Chunk: 816

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-08-12
Form: S-4/A
Chunk 816
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<div align='center'>F-6 1</div>

| Assets:                           |     | As ofDecember 31,2024 |           |     | QuotedPrices inActiveMarkets(Level 1) |   |     | SignificantOtherObservableInputs(Level 2) |           |     | SignificantOtherUnobservableInputs(Level 3) |   |
|:----------------------------------|:----|:----------------------|----------:|:----|:--------------------------------------|:--|:----|:------------------------------------------|----------:|:----|:--------------------------------------------|:--|
| Investments held in Trust Account |     | $                     | 9,021,005 |     | $                                     | — |     | $                                         | 9,021,005 |     |                                             | — |

NOTE 9 – SEGMENT INFORMATION

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company has adopted the guidance in ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, in the accompanying financial statements using the retrospective method of adoption.

The Company’s chief operating decision maker has been identified as the Chief Executive Officer (“CODM”), who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has oneoperating and reportable segment.

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

|                                                                   |     | ThreeMonthsEndedMarch 31,2025 |          |   |     | ThreeMonthsEndedMarch 31,2024 |          |   |
|:------------------------------------------------------------------|:----|:------------------------------|---------:|:--|:----|:------------------------------|---------:|:--|
| Professional services fee in connection with Business Combination |     | $                             | (114,907 | ) |     | $                             | (219,328 | ) |
| Other formation and operating costs                               |     |                               | (131,693 | ) |     |                               | (148,924 | ) |
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