Company: PTPI
Filing Date: 2025-02-19
Form Type: 424B4
Source: 0001410578-25-000164
Chunk: 235

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-19
Form: 424B4
Chunk 235
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 subject to certain limitations, on a pre-tax basis. The Company matches up to 100% of the first 6% of each employee’s contribution and is recognized as expense in general and administrative expenses on the consolidated statement of operations. Employer contributions were $64,062 and $51,276 for the years ended December 31, 2023, and 2022, respectively.

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

18) Segment Information The Company manages its operations through two segments. The Company’s two segments, Prescription Medications and Medical Devices, focus on the treatment of male erectile dysfunction. The Prescription Medications segment consists primarily of operations related to Stendra®, which is sold generally in the United States. The Medical Devices segment consists primarily of operations related to vacuum erection devices, which are sold domestically and internationally. The Company separately presents the costs associated with certain corporate functions as Corporate, primarily consisting of unallocated operating expenses including costs that were not specific to a particular segment but are general to the group, expenses incurred for administrative and accounting staff, general liability and other insurance, professional fees and other similar corporate expenses. Interest and other income (expense), net is also not allocated to the operating segments. The Company’s results of operations by reportable segment for the year ended December 31, 2023, are summarized as follows:

| ​                                            
 ​                                            
 For the Year Ended December 31, 2023         | ​ 
 ​ | ​            
 Prescription 
 Medications  |          ​ | ​ 
 ​ | ​       
 Medical 
 Devices |         ​ | ​ 
 ​ | ​         
 ​         
 Corporate |           ​ 
           ​ | ​ 
 ​ | ​            
 ​            
 Consolidated |           ​ 
           ​ |
|:---------------------------------------------|:--|:-------------|-----------:|:--|:--------|----------:|:--|:----------|------------:|:--|:-------------|------------:|
| Net sales                                    | ​ | $            |  2,286,373 | ​ | $       | 3,536,015 | ​ | $         |           — | ​ | $            |   5,822,388 |
| Cost of goods sold                           | ​ |              |    277,490 | ​ |         | 1,353,730 | ​ |           |           — | ​ |              |   1,631,220 |
| Selling, general and administrative expenses | ​ |              |  1,736,512 | ​ |