4. DISCONTINUED OPERATIONS

Liabilities classified as discontinued operations as of both March 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 business unit’s results included within loss from discontinued operations, net of tax in the condensed consolidated statements of operations for the three- months ended March 31, 2024 and 2023.

SCHEDULE OF COMPONENTS OF ASSETS AND LIABILITIES AND REVENUE CLASSIFIED AS DISCONTINUED OPERATIONS

There was no cash flow activity from discontinued operations for the three months ended March 31, 2024 or March 31, 2023. There was no depreciation and amortization expense for either the three months ended March 31, 2024 or March 31, 2023.