Company: INV
Filing Date: 2025-04-15
Form Type: POS AM
Source: 0001628280-25-017889
Chunk: 192

Company: Innventure, Inc.
Filing Date: 2025-04-15
Form: POS AM
Chunk 192
---
2024-03 requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. The new standard is effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either prospectively, to financial statements issued after the effective date, or retrospectively, to all prior periods presented. The Company is currently evaluating the impact that the adoption of this accounting standard will have on its consolidated financial statements.

Note 3. Investments

|                                           |     | Successor | December 31, 2024 |     | Predecessor | December 31, 2023 |
|:------------------------------------------|:----|:----------|------------------:|:----|:------------|------------------:|
| Equity-method investments                 |     | $         |            17,547 |     | $           |             4,482 |
| Exchange-traded investments at fair value |     |           |                 — |     |             |             9,685 |
| Investment in debt securities - AFS       |     |           |            11,187 |     |             |                 — |
| Total Investments                         |     | $         |            28,734 |     | $           |            14,167 |

<div align='center'>F-18</div>

#### Innventure, Inc. and Subsidiaries

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

Equity-method investments

ESG Fund

During the Predecessor period, the Company’s equity-method investment in the ESG Fund reflects the Company’s general partner interest which represents approximately 5% of the ESG Fund’s total capital commitments and limited partner interests which were received in exchange for shares of Innventure LLC and Accelsius Holdings LLC prior to October 1, 2024. As of December 31, 2024, the Company’s equity-method investment in the ESG Fund solely reflects interests held by the Company as a limited partner due to the deconsolidation of certain SILOs as further discussed in Note 8. The Predecessor period general partner interest is not consolidated because the ESG Fund is not considered a VIE and the Company does not hold a controlling financial interest in the ESG Fund under the VOE