Company: VLDXW
Filing Date: 2025-08-20
Form Type: 424B4
Source: 0001641172-25-024892
Chunk: 220

Company: Velo3D, Inc.
Filing Date: 2025-08-20
Form: 424B4
Chunk 220
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 of approximately $7.5 million. Additionally, the carrying value of the debt was determined to be $29.9 million as compared to $29.6 million as previously reported, a difference of $0.3 million.

| F-18 |

<div align='center'>Velo3D, Inc.

Notes to Consolidated Financial Statements</div>

It was also determined that the interest expense reported during the third quarter relating to the debt was incorrectly calculated resulting in an overstatement of approximately $7.4 million. After correcting the error in calculation methodology using the effective interest method, the resulting interest expense should have been $12.9 million for the nine months ended September 30, 2024.

All changes were included in the financial statements as of and for the year ending December 31, 2024 as seen below:

The following table reflects the revisions to the previously issued Condensed Consolidated Balance Sheet as of September 30, 2024:

Summary of Revisions to Previously Issued Financial Statements

|                                      |     | As         
 Previously 
 Reported   
 September  
 30, 2024   |          |   |     | Adjusted |      |   |     | As      
 Revised |          |   |
|:-------------------------------------|:----|:-----------|---------:|:--|:----|:---------|-----:|:--|:----|:--------|---------:|:--|
|                                      |     | As         
 Previously 
 Reported   |          |   |     | Adjusted |      |   |     | As      
 Revised |          |   |
|                                      |     | -In        
 thousands  |          |   |     |          |      |   |     |         |          |   |
| Debt                                 
 – current portion                    |     | $          |   29,602 |   |     | $        |  267 |   |     | $       |   29,869 |   |
| Total                                
 current liabilities                  |     |            |   63,402 |   |     |          |  267 |   |     |         |   63,669 |   |
| Total                                
 liabilities                          |     | $          |   76,100 |   |     | $        |  267 |   |     | $       |   76,367 |   |
| Accumulated                          
 deficit                              |     | $          | (408,381 | ) |     | $        | (