Company: CSLMF
Filing Date: 2025-07-03
Form Type: DEFM14A
Source: 0001193125-25-155514
Chunk: 515

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-07-03
Form: DEFM14A
Chunk 515
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 on the balance sheet at fair value and are subject to re-measurementat each balance sheet date. With each re-measurement, the valuations will be adjusted to fair value, with the change in fair value recognized in the Company’s consolidated statements of operations. The following table presents the fair value information, as of December 31, 2024 and 2023, of the Company’s financial assets that were accounted for at fair value on a recurring basis and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. The Company’s marketable securities held in the Trust Account are based on dividend and interest income and market fluctuations in the value of invested marketable securities, which are considered observable. The fair value of the marketable securities held in trust is classified within Level 1 of the fair value hierarchy. The following table sets forth by level within the fair value hierarchy the Company’s assets and liabilities that were accounted for at fair value on a recurring basis:

| As of December 31, 2024                    |     | (Level 1) |            |     | (Level 2) |   |     | (Level 3) |   |
|:-------------------------------------------|:----|:----------|-----------:|:----|:----------|:--|:----|:----------|:--|
| Assets:                                    |     |           |            |     |           |   |     |           |   |
| Treasury Trust Funds held in Trust Account |     | $         | 16,053,202 |     | $         | — |     | $         | — |
| As of December 31, 2023                    |     |           |            |     |           |   |     |           |   |
| Assets:                                    |     |           |            |     |           |   |     |           |   |
| Treasury Trust Funds held in Trust Account |     | $         | 51,976,918 |     | $         | — |     | $         | — |

NOTE 9 — SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how