Company: INV
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001628280-25-017890
Chunk: 187

Company: Innventure, Inc.
Filing Date: 2025-04-15
Form: S-1
Chunk 187
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 Company accounted for the loans as an investment in debt securities and classified them as available for sale debt securities. Based on the AFS classification, the Company records this investment at fair value at each reporting date and as such recorded the changes in fair value of these loans (including the adjustment to fair value at inception date) in Other Comprehensive Income ("OCI"). The amortized cost, gross unrealized gains and losses, and fair value of AFS debt securities as of December 31,

2024 is represented in the table below:

|                                                                                   | Amortizedcost |     | Grossunrealizedgains |     | Fair value |
| Investment in Debt Securities - AFS.............................................. |       $10,278 |     |                 $909 |     |    $11,187 |

F-21 Innventure, Inc. and Subsidiaries Notes to Consolidated Financial Statements (in thousands, except share or per share data)

At December 31, 2024 , there was no allowance for credit loss related to the available for sale securities

portfolio. Accrued interest receivable on available for sale debt securities totaled $ 216 at December 31, 2024 .

The amortized cost and fair value of debt securities, by contractual maturity, as of December 31, 2024 is shown

below. Expected maturities can differ from contractual maturities.

|                                                                                                                          | Amortized cost |     | Fair value |
| Due within one year...................................................................................................   |             $— |     |         $— |
| Due after one year through five years.......................................................................             |         10,278 |     |     11,187 |
| Due after five years.................................................................................................... |              — |     |          — |
|                                                                                                                          |        $10,278 |     |    $11,187 |

As the contractual maturity of the loan is in 2026, it is included in the non-current line item Investments of the

consolidated balance sheets . The change in fair value of this investment in debt securities of $ 909 for the Successor

period from October 2, 2024 through December 31, 2024 is included as Unrealized gain on available-for-sale debt

securities - related party in the consolidated statements of operations and comprehensive income (loss) . As this

investment was acquired at fair value as part of the Business Combination there is no activity for the Predecessor

periods.

Note 4. Fair Value

Fair