Company: KITTW
Filing Date: 2025-04-15
Form Type: 10-Q/A
Source: 0001849820-25-000099
Chunk: 49

Company: Nauticus Robotics, Inc.
Filing Date: 2025-04-15
Form: 10-Q/A
Chunk 49
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IAL STATEMENTS
<div align='center'>(UNAUDITED)</div>

In accordance with the fair value hierarchy described above, the following tables show the fair value of the Company’s financial liabilities that are required to be measured at fair value on a recurring basis and the related activity for the periods presented:

|                            |     | Fair Value as of June 30, 2024 |            |     |         |         |     |         |   |     |         |            |     | Fair Value as of December 31, 2023 |            |     |         |         |     |         |   |     |         |            |
|:---------------------------|:----|:-------------------------------|-----------:|:----|:--------|--------:|:----|:--------|:--|:----|:--------|-----------:|:----|:-----------------------------------|-----------:|:----|:--------|--------:|:----|:--------|:--|:----|:--------|-----------:|
|                            |     | -As Restated                   |            |     |         |         |     |         |   |     |         |            |     |                                    |            |     |         |         |     |         |   |     |         |            |
|                            |     | Carrying Value                 |            |     | Level 1 |         |     | Level 2 |   |     | Level 3 |            |     | Carrying Value                     |            |     | Level 1 |         |     | Level 2 |   |     | Level 3 |            |
| Financial liabilities:     |     |                                |            |     |         |         |     |         |   |     |         |            |     |                                    |            |     |         |         |     |         |   |     |         |            |
| New convertible debentures |     | $                              | 83,797,224 |     | $       |       - |     | $       | - |     | $       | 83,797,224 |     | $                                  |          - |     | $       |       - |     | $       | - |     | $       |          - |
| Public Warrants            |     | $                              |    258,750 |     | $       | 258,750 |     | $       | - |     | $       |          - |     | $