Company: FLDDW
Filing Date: 2025-01-24
Form Type: 424B3
Source: 0001213900-25-006075
Chunk: 493

Company: Fold Holdings, Inc.
Filing Date: 2025-01-24
Form: 424B3
Chunk 493
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 5,416,015 |     | $       | 5,416,015 |     | $       |         — |     | $       |          — |
| Safeguarding customer digital assets      |     |                         |  1,229,467 |     |         |         — |     |         | 1,229,467 |     |         |          — |
| Total assets                              |     | $                       |  6,645,482 |     | $       | 5,416,015 |     | $       | 1,229,467 |     | $       |          — |
| Liabilities:                              |     |                         |            |     |         |           |     |         |           |     |         |            |
| Customer rewards liability                |     | $                       |  5,333,384 |     | $       |         — |     | $       |         — |     | $       |  5,333,384 |
| Safeguarding customer digital liabilities |     |                         |  1,229,467 |     |         |         — |     |         | 1,229,467 |     |         |          — |
| SAFEs                                     |     |                         | 10,601,545 |     |         |         — |     |         |         — |     |         | 10,601,545 |
| Total liabilities                         |     | $                       | 17,164,396 |     | $       |         — |     | $       | 1,229,467 |     | $       | 15,934,929 |

The carrying amounts of certain financial instruments, including cash and cash equivalents, accounts receivables, accounts payable and accrued liabilities, and deferred revenue approximate their fair values due to their short -termnature. The fair value of the safeguarding obligation for digital assets and the corresponding safeguarding asset for digital assets was determined using Level 2 inputs which included using the value of the safeguarded asset in the market we determined to be the principal market for the related digital asset as of September 30, 2024 and December 31, 2023.

F-43

Fold, Inc.
Notes to Unaudited Condensed Financial Statements 12. FAIR VALUE MEASUREMENTS (cont.) Customer rewards liability The customer reward liability is classified as a Level 3 financial instrument within the fair value hierarchy primarily due to the reward forfeiture rate