Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 692

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 692
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 |    1,204 |
| Prepaid taxes                                   |     |      |           61 |     |      |   383 |     |      |    1,014 |
| Prepaid research and development costs          |     |      |        2,011 |     |      |   742 |     |      |      492 |
| Other prepaid and current assets                |     |      |        1,067 |     |      | 1,279 |     |      |      805 |
| Total prepaid expenses and other current assets |     | $    |        3,139 |     | $    | 3,607 |     | $    |    3,515 |

Accrued and other current liabilities consisted of the following:

| (in thousands)                              |     | 2023 | December 31, |     | 2024 |       |     | 2025 | June 30, |
|:--------------------------------------------|:----|:-----|-------------:|:----|:-----|------:|:----|:-----|---------:|
| Accrued professional services               |     | $    |        1,665 |     | $    | 1,064 |     | $    |    2,060 |
| Accrued insurance                           |     |      |          323 |     |      |   314 |     |      |        — |
| Accrued taxes                               |     |      |          304 |     |      |   208 |     |      |      120 |
| Other accrued and current liabilities       |     |      |          242 |     |      |   391 |     |      |      338 |
| Total accrued and other current liabilities |     | $    |        2,534 |     | $    | 1,977 |     | $    |    2,518 |

<div align='center'>F-65

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

The Company has entered into SAFEs with various investors that were classified as liabilities within the Company’s consolidated balance sheets and accounted for at fair value, subject to remeasurement each reporting period (see Note 2).

Tranche1

During August 2023, the Company executed a SAFE with Luminar for proceeds of $10.0 million. The consideration for the SAFE was received in the form of common shares of