Company: CSLMF
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076682
Chunk: 80

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 80
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 Statements are issued. Management plans to
address this uncertainty through related party loans from the Sponsor, an affiliate of the Sponsor, or certain of the Company’s
officers and directors or their affiliates (“Working Capital Loans”) (see Note 5) and effecting a Business Combination. However,
there is no assurance that the Company’s plans to raise capital or to consummate a Business Combination will be successful or successful
within the Combination Period.

The Financial Statements do not include any adjustments that might
result from the outcome of this uncertainty.

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying Financial Statements have been prepared in accordance
with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and
in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (the “SEC”).
Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed
or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the
information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion
of management, the accompanying Financial Statements include all adjustments, consisting of a normal recurring nature, which are necessary
for a fair statement of the financial position, operating results and cash flows for the periods presented.

7

The accompanying Financial Statements should be read in
conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 as filed with the SEC on April
11, 2025, which contains the audited financial statements and notes thereto. The financial information as of December 31, 2024 is
derived from the audited financial statements presented in the Company’s Annual Report on Form 10-K for the year ended
December 31, 2024. The interim results for the three and six months ended June 30, 2025 are not necessarily indicative of the
results to be expected for the year ending December 31, 2025 or for any future interim periods

Emerging Growth Company

The Company is an “emerging growth company,” as
defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart
Our Business Startups Act of 2012