Company: SWKH
Filing Date: 2025-04-29
Form Type: ARS
Source: 0001628280-25-020753
Chunk: 85

Company: SWK Holdings Corp
Filing Date: 2025-04-29
Form: ARS
Chunk 85
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 shares one year after the exercise date.

The following table presents gains and losses on equity securities as prescribed by ASC 321, Investments - Equity Securities during the year ended December 31, 2024 and 2023 (in thousands):

|                                                                           |     | December 31, | 2024 |     |   | 2023 |
|:--------------------------------------------------------------------------|:----|:-------------|-----:|:----|:--|-----:|
| Net (gain) loss on equity securities during the period                    |     | $            | -180 |     | $ |  799 |
| Add: Net gain (loss) on warrants exercised or cancelled during the period |     |              |  445 |     | $ | -799 |
| Add: Net loss recognized on equity securities sold during the period      |     |              | -180 |     |   |    — |
| Unrealized loss on equity securities held at the end of the period        |     | $            |   85 |     | $ |    — |

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#### Note 7.

#### Assets and Liabilities Held for Sale
With an effective date of January 1, 2024, the Company entered into an Option and Asset Purchase Agreement with a strategic partner on March 14, 2024, which granted the strategic partner an exclusive option to acquire certain of Enteris’ assets related to its business of providing CDMO services to third parties, subject to certain exclusions. The strategic partner must exercise the Option by or before January 1, 2026. As we expect the strategic partner to exercise the Option within the next 12 months from the year ended December 31, 2024, certain assets and liabilities of the Enteris business have been classified as held for sale. The assets and liabilities held for sale represent the major operating assets and liabilities of the Enteris business (i.e. the majority of the Pharmaceutical Development segment) and as such, when the Option is exercised, this segment of the business will no longer exist and only the specialty finance business will remain. The decision to enter into the Option and Asset Purchase Agreement was made to align with the overall strategy to focus on the specialty finance business.

The following table summarizes the assets and liabilities held for sale:

|                                        |     | December 31, 2024 |       |
|:---------------------------------------|:----|:------------------|------:|
| Assets:                                |     |                   |