Company: VLDXW
Filing Date: 2025-08-20
Form Type: 424B4
Source: 0001641172-25-024892
Chunk: 107

Company: Velo3D, Inc.
Filing Date: 2025-08-20
Form: 424B4
Chunk 107
---
 arrangements.

See Note 16, Momentus Master Service Agreement,in the notes to our unaudited condensed consolidated interim financial statements included elsewhere in this prospectus for additional
information.

Recent Accounting Pronouncements

For a description of recent accounting pronouncements,
including the expected dates of adoption and estimated effects, if any, on Velo3D’s unaudited condensed consolidated interim financial
statements, see Note 2, Summary of Significant Accounting Policies, in the notes to the unaudited condensed consolidated interim
financial statements in this prospectus.

Implications of Being an Emerging Growth Company

Section 102(b)(1) of the JOBS Act exempts
emerging growth companies from being required to comply with new or revised financial accounting standards until private companies are
required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can choose not to take
advantage of the extended transition period and comply with the requirements that apply to non-emerging growth companies, and any such
election to not take advantage of the extended transition period is irrevocable. We are an “emerging growth company” as defined
in Section 2(A) of the Securities Act and have elected to take advantage of the benefits of this extended transition period.

We will elect to use this extended transition
period for complying with new or revised accounting standards that have different effective dates for public business entities and nonpublic
business entities until the earlier of the date we (a) are no longer an emerging growth company or (b) affirmatively and irrevocably
opt out of the extended transition period provided in the JOBS Act. This may make it difficult or impossible to compare our financial
results with the financial results of another public company that is either not an emerging growth company or an emerging growth company
that has chosen not to take advantage of the extended transition period exemptions because of the potential differences in accounting
standards used. See Note 2, Summary of Significant Accounting Policies, in the notes to the audited consolidated financial statements
included in this prospectus for the recent accounting pronouncements adopted and the recent accounting pronouncements not yet adopted.

We will remain an emerging growth company
under the JOBS Act until the earliest of (a) December 31, 2025, (b) the last date of our fiscal year in which we have total annual gross
revenue of at least $1.235 billion, (c) the last date of our fiscal year in which we are deemed to be