Company: PTPI
Filing Date: 2025-02-10
Form Type: S-1/A
Source: 0001410578-25-000108
Chunk: 218

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-10
Form: S-1/A
Chunk 218
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 is comprised of the following:

| ​                               
 ​                               | ​ 
 ​ 
 ​ | ​    
 2023 |            ​ 
 December 31, | ​ 
 ​ | ​    
 2022 |            ​ 
 December 31, |
|:--------------------------------|:--|:-----|-------------:|:--|:-----|-------------:|
| Gross accounts receivables      | ​ | $    |    2,887,317 | ​ | $    |    2,757,839 |
| Distribution service fees       |   | ​    |     -398,968 |   | ​    |     -339,094 |
| Chargebacks accrual             |   | ​    |       -2,462 |   | ​    |       -1,960 |
| Cash discount allowances        |   | ​    |      -24,639 |   | ​    |      -99,671 |
| Allowance for doubtful accounts |   | ​    |     -235,097 |   | ​    |     -206,868 |
| Total accounts receivable, net  | ​ | $    |    2,226,151 | ​ | $    |    2,110,246 |

For the year ended December 31, 2023, gross billings to customers representing 10% or more of the Company’s total gross billings included customers which represented approximately %, %, and % of total gross billings. For the year ended December 31, 2022, gross billings to customers representing 10% or more of the Company’s total gross billings included customers which represented approximately %, %, %, and % of total gross billings.

F-16

Receivables from customers representing 10% or more of the Company’s gross accounts receivable included 3customers at December 31, 2023, equal to 36%, 24% and 16%, respectively, of the Company’s total gross accounts receivables. Receivables from customers representing 10% or more of the Company’s gross accounts receivable included twocustomers at December 31, 2022, equal to 43%, and 16%, respectively, of the Company’s total gross accounts receivables.

4) Inventories, net

Inventory is comprised of the following:

| ​               | ​ 
 ​ | ​ |                 ​ 
 December 31, 2023 | ​ | ​ |                 ​