4. DISCONTINUED OPERATIONS

Liabilities classified as discontinued operations as of both September 30, 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- and nine months ended September 30, 2024 and 2023.

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

Cash used from discontinued operations, operating activities, was $20,000, and provided by investing activities was $0.4 million for the nine months ended September 30, 2023. There was no cash used from discontinued operations for the nine months ended September 30, 2024. There was no depreciation and amortization expense for the three or nine months ended September 30, 2024 and September 30, 2023, respectively, in discontinued operations.