Company: FOACW
Filing Date: 2025-05-20
Form Type: 10-K/A
Source: 0001828937-25-000032
Chunk: 169

Company: Finance of America Companies Inc.
Filing Date: 2025-05-20
Form: 10-K/A
Chunk 169
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 Transactions”). For the year ended December 31, 2024, the Company incorrectly reported the cash flows related to these Call and Reissue Transactions on a net basis within the Consolidated Statements of Cash Flows rather than on a gross basis.

Additionally, the Company identified certain amounts associated with the Company’s nonrecourse securitization transactions that were misstated in Net cash provided by investing activities and in Net cash provided by (used in) financing activities on the Consolidated Statements of Cash Flows.

The errors described above also impacted the related disclosures within Note 5 - Variable Interest Entities and Securitizations and Note 6 - Fair Value.

The following tables present the effect of the restatement on the Company’s Consolidated Statements of Cash Flows and the related disclosures within Note 5 - Variable Interest Entities and Securitizations and Note 6 - Fair Value.

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| Finance of America Companies Inc.          
 Notes to Consolidated Financial Statements |

Consolidated Statements of Cash Flows

The following table presents the effect of the restatement on the Company’s previously reported Consolidated Statements of Cash Flows for the year ended December 31, 2024 (in thousands):

|                                                                             |     | For the year ended December 31, 2024 |            |     |             |            |     |             |            |
|:----------------------------------------------------------------------------|:----|:-------------------------------------|-----------:|:----|:------------|-----------:|:----|:------------|-----------:|
|                                                                             |     | As Previously Reported               |            |     | Adjustments |            |     | As Restated |            |
| Investing Activities                                                        |     |                                      |            |     |             |            |     |             |            |
| Purchases and originations of loans held for investment                     |     | $                                    | -2,894,673 |     | $           |     23,926 |     | $           | -2,870,747 |
| Proceeds/payments received on loans held for investment                     |     |                                      |  2,120,036 |     |             |    136,202 |     |             |  2,256,238 |
| Proceeds/payments on loans held for investment, subject to nonrecourse debt |     |                                      |    922,355 |     |             |     65,982 |     |             |    988,337 |
| Net cash provided by investing activities                                   |     |