Company: INV
Filing Date: 2025-04-15
Form Type: POS AM
Source: 0001628280-25-017889
Chunk: 214

Company: Innventure, Inc.
Filing Date: 2025-04-15
Form: POS AM
Chunk 214
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 than one year after Closing, measurement period adjustments will be recorded in the period in which they are determined, as if they had been completed at the Closing Date.

Goodwill is recognized as the excess of consideration over the net assets acquired of Innventure LLC and represents the value derived by Innventure LLC’s strong market position and assembled workforce. Goodwill arising from the Business Combination is attributable to the Company’s Technology segment and is not deductible for tax purposes.

The fair value of definite-lived intangible assets as of the Closing Date included:

|                        |     | Amount |         |
| Trade names            |     |        |  17,800 |
| Customer relationships |     |        |   4,600 |
| Developed technology   |     |        | 165,100 |
| Total                  |     | $      | 187,500 |

<div align='center'>F-32</div>

#### Innventure, Inc. and Subsidiaries

### Notes to Consolidated Financial Statements
<div align='center'>(in thousands, except share or per share data)</div>

Refer to Note 9. Goodwill and Intangible Assets for additional information.

The Predecessor financial statements for the year ended December 31, 2023, include $ 3,452transaction costs from Innventure LLC and for the period from January 1, 2024 to October 1, 2024 include $ 9,627of transaction costs from Innventure LLC. These transaction costs are recorded within General and administrative expenses within the consolidated statements of operations and comprehensive income (loss). Prior to the Closing Date, Learn CW incurred $ 9,233of transaction costs related to the Business Combination, which are not reported in the Predecessor consolidated statements of operations and comprehensive income (loss) since Learn CW is not the Predecessor; these transaction costs are included within Accumulated deficit for the Successor period beginning October 2, 2024. Innventure LLC contributed revenues of $ 455and net loss of $ 18,333in the consolidated statements of operations and comprehensive income (loss) for the Successor period from October 2, 2024 through December 31, 2024.

Innventure LLC incurred certain acquiree expenses contingent solely upon the consummation of the Business Combination. Such costs consisted of $ 5,292in transaction costs and $ 223of expense related to share-based award accelerated vesting. Such costs are presented “on the line” and are not reflected in