Company: CPMV
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001683168-25-002584
Chunk: 197

Company: Mosaic ImmunoEngineering Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1A
Chunk 197
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 which point the anti-dilutions rights were extinguished.

Under this authoritative guidance, we are required
to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. We determine fair value
based on quoted prices when available or through the use of alternative approaches, such as discounting the expected cash flows using
market interest rates commensurate with the credit quality and duration of the investment or valuations by third-party professionals.
The three levels of inputs that we may use to measure fair value are:

·Level 1: Unadjusted quoted prices in active markets
that are accessible at the measurement date for identical, unrestricted assets or liabilities;

·Level 2: Quoted prices in markets that are not active or inputs which are
observable, either directly or indirectly, for substantially the full term of the asset or liability; and

·Level 3: Prices or valuation
techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or
no market activity).

     F-13 

    Mosaic ImmunoEngineering, Inc.

    Notes to Consolidated Financial Statements
    For the Years Ended December 31, 2024 and 2023 (continued)

The following tables set forth the fair value of
the Company’s financial assets and liabilities by level within the fair value hierarchy at December 31, 2024 and 2023:

    Schedule of financial assets and liabilities 

    Fair Value Measurements at December 31, 2024 Using 

    Fair Value at December 31,  2024  
    Quoted Prices in Active Markets for Identical Assets  (Level 1)  
    Significant Other Observable  Inputs  (Level 2)  
    Significant Unobservable  Inputs (Level 3) 
  
    Assets: 

    Cash and cash equivalents 
    $115,019  
    $115,019  
    $–  
    $– 
  
    Total assets 
    $115,019  
    $115,019  
    $–  
    $– 

    Fair Value Measurements at December 31, 2023 Using 

    Fair Value at December 31,  2023  
    Quoted Prices in Active Markets for Identical Assets  (Level 1)  
    Significant Other Observable  Inputs  (Level 2)  
    Significant Unobservable  Inputs (Level