Company: SION
Filing Date: 2025-02-03
Form Type: S-1/A
Source: 0001193125-25-018825
Chunk: 338

Company: Sionna Therapeutics, Inc.
Filing Date: 2025-02-03
Form: S-1/A
Chunk 338
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     — |   |
| Furniture & fixtures                 |     |              |   722 |   |     |   |     — |   |
| Total property and equipment         |     |              | 4,021 |   |     |   | 2,918 |   |
| Less: accumulated depreciation       |     |              |  (914 | ) |     |   |  (344 | ) |
| Property and equipment, net          |     | $            | 3,107 |   |     | $ | 2,574 |   |

Depreciation expense was $0.6 million and $0.1 million for the years ended December 31, 2023 and 2022, respectively. 6. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following (in thousands):

|                                                      |     | December 31, |  2023 |     |   |  2022 |
|:-----------------------------------------------------|:----|:-------------|------:|:----|:--|------:|
| Accrued research and development                     |     | $            | 3,065 |     | $ | 5,107 |
| Accrued compensation and benefits                    |     |              | 3,112 |     |   | 1,953 |
| Accrued professional fees                            |     |              |   362 |     |   |   147 |
| Accrued other                                        |     |              |    51 |     |   |   489 |
| Total accrued expenses and other current liabilities |     | $            | 6,590 |     | $ | 7,696 |

7. Leases Operating Leases Summary Natick, Massachusetts In January 2020, the Company entered into a noncancelable facility lease agreement to lease 1,700 square feet of laboratory space in Natick, Massachusetts (“Natick Lease”). The original term of the Natick Lease commenced in February 2020 for a 12-monthperiod and was classified as a short-term lease. The Natick Lease was subsequently extended three times and the lease term ended in June 2023. Waltham, Massachusetts In May 2022, the Company entered into a noncancelable facility lease agreement to lease 24,051 square feet of office and laboratory space in Waltham, Massachusetts (“Waltham Lease”), which became the Company headquarters