Company: PTPI
Filing Date: 2025-02-10
Form Type: S-1/A
Source: 0001410578-25-000108
Chunk: 195

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-10
Form: S-1/A
Chunk 195
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 part, as well as the exhibits thereto. These documents, along with future reports, proxy statements and other information about us, are available at the SEC’s website, www.sec.gov.

We are subject to the information and reporting requirements of the Exchange Act, and, in accordance with this law, file periodic reports and other information with the SEC. These periodic reports and other information are available at the SEC’s website, www.sec.gov. We also maintain a website at http://www.petrospharma.com. You may access these materials free of charge as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. Information contained on our website is not a part of this prospectus, and the inclusion of our website address in this prospectus is an inactive textual reference only.

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INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Audited Consolidated Financial Statements

| ​                                                                                                                                                                  |      |
| ​                                                                                                                                                                  | Page |
| Report of Independent Registered Public Accounting Firm (Firm ID 

# 688)                                                                                            | F-2  |
| Report of Independent Registered Public Accounting Firm (Firm ID 

# 274)                                                                                            | F-3  |
| Consolidated Balance Sheets as of December 31, 2023, and December 31, 2022                                                                                         | F-4  |
| Consolidated Statements of Operations for the years ended December 31, 2023, and December 31, 2022                                                                 | F-5  |
| Consolidated Statements of Changes in Convertible Redeemable Preferred Stock and Stockholders’ Equity for the years ended December 31, 2023, and December 31, 2022 | F-6  |
| Consolidated Statements of Cash Flows for the years ended December 31, 2023, and December 31, 2022                                                                 | F-7  |
| Notes to Consolidated Financial Statements                                                                                                                         | F-8  |

Interim Consolidated Financial Statements (Unaudited)

| ​                                                                                                                                                                                
 ​                                                                                                                                                                                
 Condensed Consolidated Balance Sheets as of September 30, 2024, and December 31, 2023                                                                                            
 Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2024, and 2023                                                                 | Page 
 F-33 
 F-34 |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----|
| Condensed Consolidated Statements of Changes in Convert