Company: CXAI
Filing Date: 2025-04-07
Form Type: 10-K
Source: 0001829126-25-002438
Chunk: 520

Company: CXApp Inc.
Filing Date: 2025-04-07
Form: 10-K
Item: Item 3
Chunk 520
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4

    Valuation method
     
    Scenario based analysis

    Scenario based analysis

    Stock price
     
    $1.68

    $1.82

    Equity dividend yield
     
    0.00%

    0.00%

    Expected term (years)
     
    2.68

    2.42

    Volatility
     
    106.2%

    100.8%

    Discount rate
     
    11.6%

    11.8%

    Risk free rate
     
    3.58%

    4.22%

Pre-Paid Purchase #3

    Inputs

        December 9,
        2024

    December 31, 2024

    Valuation method
     
    Scenario based analysis

    Scenario based analysis

    Stock price
     
    $2.25

    $1.82

    Equity dividend yield
     
    0.00%

    0.00%

    Expected term (years)
     
    2.48

    2.42

    Volatility
     
    100.8%

    100.8%

    Discount rate
     
    11.3%

    11.8%

    Risk free rate
     
    4.07%

    4.22%

    F-18

Fair Value of Financial Instruments

Financial instruments consist of cash and cash equivalents, accounts receivable, unbilled and other receivables and accounts payable. The Company determines the estimated fair value of such financial instruments presented in the financial statements is equal to its carrying value due to their short-term nature.

Carrying Value, Recoverability and Impairment of Long-Lived Assets

The Company follows FASB ASC 360 “Property, Plant, and Equipment” (“ASC 360”) for its long-lived assets. Pursuant to ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment