5. Discontinued Operations

Liabilities classified as discontinued operations as of both December 31, 2024 and December 31, 2023 consists of accrued expenses which are liabilities related to the former Commercial Services business unit.

The table below presents the significant components of its former Pharma Solutions and Commercial Services business units’ results included within loss from discontinued operations, net of tax in the consolidated statements of operations for the years ended December 31, 2024 and 2023.

Schedule of Components of Assets and Liabilities and Revenue Classified as Discontinued

The income tax expense for the years ended December 31, 2024 and December 31, 2023 primarily pertained to the interest accrued on uncertain tax position liabilities.

There were no cash flows associated with discontinued operations in 2024. Cash used from discontinued operations, operating activities, for the year ended December 31, 2023 was approximately $0.1 million. There was cash provided by discontinued operations, investing activities, for the year ended December 31, 2023 of $0.4 million which pertained to the net proceeds released from escrow for the Pharma Solutions sale net of final working capital adjustments. There was no depreciation and amortization expense within discontinued operations for the years ended December 31, 2024 and December 31, 2023.