Company: VLDXW
Filing Date: 2025-06-25
Form Type: DRS
Source: 0001641172-25-016496
Chunk: 272

Company: Velo3D, Inc.
Filing Date: 2025-06-25
Form: DRS
Chunk 272
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 |       | — |     |       |    11 |     |       |    11 |
| Total financial liabilities        |     | $                                      |   — |     | $     | — |     | $     | 2,177 |     | $     | 2,177 |

(i) Included in cash and cash equivalents on the unaudited condensed consolidated balance sheets.

(ii) Included in short-term investments on the unaudited condensed consolidated balance sheets.

(iii) Included in warrant liabilities on the unaudited condensed consolidated balance sheets.

For more information regarding the Public Warrants, the Private Placement Warrants, the 2022 Private Warrant, the RDO Warrants, the Placement Agent Warrants, the 2024 Private Warrants, the BEPO Warrants, and the BEPO Agent Warrants, July 2024 Private Warrants, August Inducement Warrants and the Contingent earnout liabilities, see Note 10, Equity Instruments.

The aggregate fair value of the Company’s money market funds approximated amortized cost and, as such, there were no unrealized gains or losses on money market funds as of March 31, 2025 and December 31, 2024. Realized gains and losses, net of tax, were not material for any of the periods presented.

| F-62 |

<div align='center'>Confidential Treatment Requested by Velo3D, Inc.

Pursuant to 17 CFR 200.83</div>

The following table presents a summary of the changes in the fair value of the Company’s Level 3 financial instruments:

|                                  |     | Private     
 placement   
 warrant     
 liabilities 
 (In         
 thousands)  |   |     | 2022    
 Private 
 Warrant |    |   |     | Contingent  
 earnout     
 liabilities |    |     | RDO      
 Warrants |      |   |     | Placement 
 Agent     
 Warrants  |     |   |     | 2024             
 Private Warrants |    |   |     | BEPO     
 Warrants |      |   |     | BEPO           
 Agent Warrants |     |   |     | July                  
 2024 Private Warrants |        |   |     | August              
 Inducement Warrants |        |   |
|:---------------------------------|:----|:------------|:--|:----|:--------|---:|:--|:----|:------------|---:|