Company: FLDDW
Filing Date: 2025-07-11
Form Type: S-1
Source: 0001213900-25-062935
Chunk: 294

Company: Fold Holdings, Inc.
Filing Date: 2025-07-11
Form: S-1
Chunk 294
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 Numerator:                                                     |     |                    |            |         |     |   |         |     |   |            |     |   |           |
| Allocation of net (loss) income                                |     | $                  | (1,868,532 | )       |     | $ | —       |     | $ |  3,586,446 |     | $ |   857,188 |
| Denominator:                                                   |     |                    |            |         |     |   |         |     |   |            |     |   |           |
| Weighted-average shares outstanding                            |     |                    | 14,970,335 |         |     |   | —       |     |   | 25,873,722 |     |   | 6,184,019 |
| Basic and diluted net (loss) income per share of common stock  |     | $                  |      (0.12 | )       |     | $ | —       |     | $ |       0.14 |     | $ |      0.14 |

Class A Common Stock Subject to Possible Redemption

The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption (if any) is classified as a liability instrument and measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are within the control of the holder or subject to possible redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ deficit. The

F-41 FOLD HOLDINGS, INC.
(F/K/A FTAC EMERALD ACQUISITION CORP.)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2024 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) Company’s Class A common stock sold in the Public Offering and over -allotmentfeatures certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of December 31, 2024 and 2023, 4,645,816and 15,630,150shares of Class A common stock subject to possible redemption are presented at redemption value as temporary equity, outside of the