Company: LEGT
Filing Date: 2025-02-19
Form Type: 10-K
Source: 0001829126-25-001098
Chunk: 402

Company: Legato Merger Corp. III
Filing Date: 2025-02-19
Form: 10-K
Item: Item 2
Chunk 402
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 public warrants were valued using a Black-Scholes model. The public warrants have been classified within shareholders’ deficit (equity) 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:

    Schedule of market assumptions used in the valuation of the public warrants

    February 8, 2024

    Market price of public stock
     
    $
    9.935

    Term (years)

    3.25

    Risk-free rate

    4.198
    %
  
    Volatility

    2.22
    %

Note 10 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the  balance sheet date and up to the date the   financial statements were issued. The Company did not identify any subsequent events that would have required adjustment or disclosure in the  financial statements.

  F-19 

SIGNATURES

Pursuant to the requirements
of the Section 13 or 15 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized on the 19th day of February, 2025.

    LEGATO MERGER CORP. III 

    By:
    /s/ Gregory Monahan 

    Gregory Monahan 

    Chief Executive Officer 

In accordance with the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

    Name
     
    Position
     
    Date 

    /s/ Gregory Monahan
     
    Chief Executive Officer 
     
     February 19, 2025 
  
    Gregory Monahan
     
    (Principal Executive Officer) and Director

    /s/ Adam Jaffe
     
    Chief Financial Officer
     
     February 19, 2025 
  
    Adam Jaffe
     
    (Principal Financial and Accounting Officer, Secretary and Director

    /s/ Brian Pratt
     
    Chairman of the Board
     
     February 19, 2025 
  
    Brian Pratt

    /s/ David D. Sgro
     
    Vice Chairman of the Board
     
     February 19, 2025 
  
    David D. Sgro

    /s/ Adam Semler