Company: CSLMF
Filing Date: 2025-07-03
Form Type: DEFM14A
Source: 0001193125-25-155514
Chunk: 529

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-07-03
Form: DEFM14A
Chunk 529
---
371,733 | ) |     |                |  (369,517 | ) |     |                |     0 |   |
| Deemed dividend for remeasurement of temporary equity to redemption value                       |     |                            |   889,342 |   |     |                |         — |   |     |                |     0 |   |
| Total net income (loss) allocated by class                                                      |     | $                          |   517,609 |   |     | $              |  (369,517 | ) |     | $              |     0 |   |
| Denominator:                                                                                    |     |                            |           |   |     |                |           |   |     |                |       |   |
| Weighted average shares outstanding                                                             |     |                            | 4,772,187 |   |     |                | 4,743,749 |   |     |                |     1 |   |
| Basic and diluted net loss per shares                                                           |     | $                          |      0.11 |   |     | $              |     (0.08 | ) |     | $              | (0.08 | ) |

Fair value of Financial Instruments ASC Topic 820, Fair Value Measurement, defines fair value as the amount that would be received to sell an asset or paid to transfer a liability, in an orderly transaction between market participants. Fair value measurements are classified on a three-tier hierarchy as follows:

| • |     | Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in 
 active markets;                                                                                       |

| • |     | Level 2, defined as inputs other than quoted prices in active markets that are either directly or                                                                               
 indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and |

| • |     | Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an                                                                           
 entity to develop its own assumptions, such as calculations derived from valuation techniques in which one or more significant inputs or significant value drivers are observable. |

In many cases, if a valuation technique used to measure fair value includes inputs from multiple levels of the fair value hierarchy described above, the lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy. F-35

The fair value of the Company’s assets and liabilities, which qualify as financial
in