Company: CSLMF
Filing Date: 2025-07-03
Form Type: DEFM14A
Source: 0001193125-25-155514
Chunk: 606

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-07-03
Form: DEFM14A
Chunk 606
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 terms ranging from less than one
year to 9 years. The Company currently has five leases with an initial term of 12 months or less that are accounted for as short-term leases. The Company does not separate lease and fixed non-lease components
of lease contracts. The Company’s lease terms may include options to extend or terminate the lease. These options are included in the lease term only when it is reasonably certain that the Company will elect the option.

There are no material residual guarantees associated with any of the Company’s leases, and there are no significant restrictions or
covenants included in the Company’s lease agreements. Certain leases include variable payments related to common area maintenance and property taxes, which are billed by the landlord, as is customary with these types of charges for office
space.

In September 2023, the Company entered into a termination of its existing Hattisar lease agreement in Nepal, for which the
original lease term was till November 2024. On account of the termination of the agreement, the company recognized a gain on termination of lease in Consolidated Statement of Operations and Comprehensive Loss in the year ended December 31,
2023.

There was no sublease rental income for the year ended December 31, 2024 and 2023, and the Company is not the lessor in any lease
arrangement. There were no related party lease arrangements during the year ended December 31, 2024, and 2023.

F-92

The table below presents certain information related to the Company’s lease costs for the period ended (in thousands):

|                         |     | For the Year       
 Ended December 31, | 2024 |     |     | 2023 |
|:------------------------|:----|:-------------------|-----:|:----|:----|-----:|
| Operating lease expense |     |                    |  204 |     |     |  248 |
| Short-term lease cost   |     |                    |  122 |     |     |   68 |
| Variable lease cost     |     |                    |   17 |     |     |   18 |
| Total lease cost        |     |                    |  343 |     |     |  334 |

Lease Position Operating lease right-of-useassets and operating lease liabilities were recorded in the consolidated balance sheets as follows (in thousands):

|                                    |     | As of December 31, |     |     |      |       |
|                                    |