Company: GCTS
Filing Date: 2025-03-26
Form Type: 424B3
Source: 0000929638-25-001279
Chunk: 128

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-03-26
Form: 424B3
Chunk 128
---
 a recurring basis (in thousands):

|                                |     | December 31, 2024 |   |     |         |   |     |         |       |     |       |       |
|:-------------------------------|:----|:------------------|:--|:----|:--------|:--|:----|:--------|------:|:----|:------|------:|
|                                |     | Level 1           |   |     | Level 2 |   |     | Level 3 |       |     | Total |       |
| Liabilities:                   |     |                   |   |     |         |   |     |         |       |     |       |       |
| Convertible promissory notes   |     | $                 | — |     | $       | — |     | $       | 4,947 |     | $     | 4,947 |
| Warrant liabilities            |     |                   | — |     |         | — |     |         | 3,750 |     |       | 3,750 |
| Common stock forward liability |     |                   | — |     |         | — |     |         |   315 |     |       |   315 |

61 GCT SEMICONDUCTOR HOLDING, INC. Notes to Consolidated Financial Statements

|                              |     | December 31, 2023 |   |     |         |   |     |         |        |     |       |        |
|:-----------------------------|:----|:------------------|:--|:----|:--------|:--|:----|:--------|-------:|:----|:------|-------:|
|                              |     | Level 1           |   |     | Level 2 |   |     | Level 3 |        |     | Total |        |
| Liabilities:                 |     |                   |   |     |         |   |     |         |        |     |       |        |
| Convertible promissory notes |     | $                 | — |     | $       | — |     | $       | 34,033 |     | $     | 34,033 |

Valuation techniques and the inputs

The table below presents valuation techniques and inputs used in the fair value measurement categorized within Level 3 of the fair value hierarchy (in thousands):

|                                              |     |                                                       | Valuation techniques |                                                               | Inputs |   | December