Company: SCLXW
Filing Date: 2025-05-07
Form Type: POS AM
Source: 0001193125-25-115088
Chunk: 481

Company: Scilex Holding Co
Filing Date: 2025-05-07
Form: POS AM
Chunk 481
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 December 31, 2024 and 2023, respectively.

<div align='center'>F-26</div>

Accrued Expenses

Accrued expenses consists of the following (in thousands):

|                                        |     |   | December 31,2024 |     |   | December 31,2023 |
|:---------------------------------------|:----|:--|-----------------:|:----|:--|-----------------:|
| Accrued professional service fees      |     | $ |              667 |     | $ |            2,029 |
| Accrued sales and marketing costs      |     |   |              876 |     |   |            1,601 |
| Accrued research and development costs |     |   |              315 |     |   |            1,546 |
| Accrued tax payable                    |     |   |              876 |     |   |            1,452 |
| Accrued litigation expenses            |     |   |                — |     |   |              500 |
| Accrued others                         |     |   |              107 |     |   |              280 |
| Accrued expenses                       |     | $ |            2,841 |     | $ |            7,408 |

6. Goodwill and Intangible Assets

As of December 31, 2024 and 2023, the Company had recorded goodwill of $ 13.5 million. No goodwill impairment was recognized for the years ended December 31, 2024 and 2023.

Amortization of the intangible assets that have finite useful lives is generally recorded on a straight-line basis over their useful lives, ranging from 6.8 to 13.0 years. A summary of the Company’s identifiable intangible assets as of December 31, 2024 and 2023 is as follows (in thousands):

|                         |     | December 31, 2024    |        |     |                         |        |     |                  |        |
|:------------------------|:----|:---------------------|-------:|:----|:------------------------|-------:|:----|:-----------------|-------:|
|                         |     | Gross CarryingAmount |        |     | AccumulatedAmortization |        |     | Intangibles, net |        |
| Patent rights           |     | $                    | 32,630 |     | $