Company: CSLMF
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076682
Chunk: 85

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 85
---
ed-average shares outstanding 
     4,772,187  
     4,743,749  
     1 
  
    Basic and diluted net income (loss) per share 
    $0.14  
    $(0.05) 
    $(0.05)

    For the
Six Months
Ended
June 30,
2024 
  
    Net income 
    $570,542 
  
    Remeasurement of temporary equity to redemption value 
     (1,789,022)
  
    Net loss including remeasurement
of temporary equity to redemption value 
    $(1,218,480)

    For the Six Months Ended
June 30, 2024 

    Class A Redeemable  
    Class A Non-redeemable  
    Class B Non-redeemable 
  
    Total number of shares 
     4,772,187  
     4,743,749  
     1 
  
    Basic and diluted net income (loss) per share 

     Numerator: 

    Allocation of net income including remeasurement of temporary equity to redemption value based on ownership percentage 
    $(611,061) 
    $(607,419) 
    $                       0 
  
    Deemed dividend for remeasurement of temporary equity to redemption value 
     1,789,022  
     —  
     — 
  
    Total net income
    (loss) allocated by class 
    $1,177,961  
    $(607,419) 
    $0 
  
    Denominator:  

    Weighted-average shares outstanding 
     4,772,187  
     4,743,749  
     1 
  
    Basic and diluted net income (loss) per share 
    $0.25  
    $(0.13) 
    $(0.13)

10

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