Company: CSLMF
Filing Date: 2025-07-03
Form Type: DEFM14A
Source: 0001193125-25-155514
Chunk: 498

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-07-03
Form: DEFM14A
Chunk 498
---
,401,234 |   |     | $                      |  (617,240 | ) |     | $                      |  (157,212 | ) |
| Denominator:                                                                                    |     |                    |            |   |     |                        |           |   |     |                        |           |   |
| Weighted average shares outstanding                                                             |     |                    | 12,826,933 |   |     |                        | 2,222,414 |   |     |                        | 2,521,336 |   |
| Basic and diluted net income (loss) per share                                                   |     | $                  |       0.42 |   |     | $                      |     (0.28 | ) |     |                        |     (0.06 | ) |

Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurement, defines fair value as the amount that would be received to sell an asset or paid to transfer a liability, in an orderly transaction between market participants. Fair value measurements are classified on a three-tier hierarchy as follows:

| • |     | Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in 
 active markets;                                                                                       |

| • |     | Level 2, defined as inputs other than quoted prices in active markets that are either directly or                                                                               
 indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and |

| • |     | Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an                                                                           
 entity to develop its own assumptions, such as calculations derived from valuation techniques in which one or more significant inputs or significant value drivers are observable. |

F-13

In many cases, if a valuation technique used to measure fair value includes
inputs from multiple levels of the fair value hierarchy described above, the lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy.

The fair value of the Company’s assets and liabilities, which qualify as financial instruments approximates the carrying
amounts represented in the consolidated balance sheets, primarily due to its short-term nature.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that
qualify as embedded derivatives in accordance with ASC Topic 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair