Company: INV
Filing Date: 2025-04-15
Form Type: POS AM
Source: 0001628280-25-017889
Chunk: 213

Company: Innventure, Inc.
Filing Date: 2025-04-15
Form: POS AM
Chunk 213
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 issued and contingently issuable to Innventure Members. Refer to Note 10. Earnout Shares for more details.

(3) The non-controlling interest represents the fair value of equity in Accelsius held by non-controlling parties. The fair value is calculated using a discounted cash flow methodology to determine the Accelsius equity value which is pro rated by the non-controlling ownership percentage (Level 3). Significant inputs used to measure the fair value of the non-controlling interest include the long-term growth rate of 3%, normalized tax rate of 27.9%, normalized net working capital of 18%, and weighted average cost of capital of 17.6%.

Investing cash flow activity as a result of the Business Combination is summarized as follows:

|                                                                      |     | Amount |    |
|:---------------------------------------------------------------------|:----|:-------|---:|
| Cash consideration transferred                                       |     | $      |  — |
| Add: Cash and cash equivalents acquired                              |     |        | 16 |
| Investing cash flow activity as a result of the Business Combination |     | $      | 16 |

On the Closing Date, Innventure settled certain obligations using cash from the Learn CW trust account that was released at Closing and financing secured through Series B Preferred Stock. The financing secured through Series B Preferred Stock is discussed in Note 13. Stockholders' Equity.

|                                                           |     | Amount |        |
|:----------------------------------------------------------|:----|:-------|-------:|
| Cash proceeds from Learn CW trust account                 |     | $      | 11,342 |
| Net cash proceeds from Series B Preferred Stock issuance  |     |        | 10,572 |
| Total Innventure, Inc. cash sources                       |     | $      | 21,914 |
| Payment of Learn CW accounts payable and accrued expenses |     | $      |  9,233 |
| Payment of Learn CW promissory note due to Sponsor        |     |        |  4,628 |
| Payment of Innventure LLC transaction costs at Closing    |     |        |  6,206 |
| Total cash uses                                           |     | $      | 20,067 |
| Net cash proceeds                                         |     | $      |  1,847 |

The Business Combination has been accounted for as a business combination using the acquisition method of accounting. The total purchase price was allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on their respective fair values on the acquisition date.