Company: NOEMW
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001013762-25-004368
Chunk: 814

Company: CO2 Energy Transition Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 4
Chunk 814
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 not require remeasurement after issuance. The following table presents the quantitative information
regarding market assumptions used in the valuation of the Representative Shares:

    November 22, 2024 
  
    Implied common stock price 
    $9.88 
  
    Lockup Term (years) 
     0.5 
  
    Probability of De-SPAC and Market Adjustment 
     7.5%
  
    Discount for Lack of Marketability 
    $(0.10)

The fair value of Public
Rights was determined using the Monte Carlo Simulation Model. The Public Rights have been classified within stockholders’ deficit
and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions
used in the valuation of the Public Rights:

    November 22, 2024 
  
    Traded price of Unit 
    $9.98 
  
    Expected Term to De-SPAC (Years) 
     1.5 
  
    Probability of De-SPAC and Market Adjustment 
     7.5%
  
    Risk-free rate 
    $4.45%
  
    Implied common stock price 
    $9.88 
  
    Fair value per share right 
    $0.09 

The fair value of the Public
Warrants was determined using the Monte Carlo Simulation Model. The Public Warrants have been classified within stockholders’ deficit
and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions
used in the valuation of the Public Warrants: 

    November 22, 2024 
  
    Expected Term to De-SPAC (Years) 
     1.5 
  
    Warrant Term 
     6.5 
  
    Implied common stock price 
    $9.88 
  
    Exercise price 
     11.50 
  
    Risk-free rate 
     4.35%
  
    Probability of De-SPAC and Market Adjustment 
     2.5%
  
    Fair value per share warrant 
    $0.03 

F-19

NOTE 11. 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 for which separate
financial information is available that is regularly evaluated by the Company’s chief operating decision