CSLM (FUSE) S-427 Nov 24Registration of securities issued in business combination transactionsFinancial data

Company Profile

Cover Page

Cover Page	9 Months Ended
Cover Page	Sep. 30, 2024
Document Information [Line Items]
Document Type	S-4
Amendment Flag	false
Entity Registrant Name	CSLM Holdings, Inc.
Entity Central Index Key	0002033383
Entity Incorporation, State or Country Code	DE
Entity Primary SIC Number	6770
Entity Tax Identification Number	98-1602789
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Address, Address Line One	2400 E. Commercial Boulevard
Entity Address, Address Line Two	Suite 900
Entity Address, City or Town	Fort Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33308
City Area Code	954
Local Phone Number	315-9380
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	2400 E. Commercial Boulevard
Entity Address, Address Line Two	Suite 900
Entity Address, City or Town	Fort Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33308
City Area Code	954
Local Phone Number	315-9381
Contact Personnel Name	Charles Cassel

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 47,353	$ 138,283	$ 224,474
Prepaid expenses	28,602	15,848	494,844
Due from related party	31,849	31,849	28,462
Other receivable, net of reserve for credit losses of $225,000	0	0
Marketable securities held in Trust Account	15,779,835	51,976,918	194,767,885
Total current assets		52,162,898	195,515,665
Total Assets	15,887,639	52,162,898	195,515,665
Current liabilities:
Accounts payable	364,459	132,349	8,185
Accrued expenses	843,436	471,830	307,966
Accrued offering costs		0	279,678
Promissory note – related party	2,350,000	1,230,000	0
Accrued interest - related party	97,903	28,288	0
Deferred underwriting commissions	6,641,250	6,641,250	6,641,250
Total current liabilities		8,503,717	7,237,079
Total Liabilities	10,297,048	8,503,717	7,237,079
Commitments and Contingencies (Note 7)
Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized, 1,372,687 and 4,772,187 shares subject to redemption as of September 30, 2024 and December 31, 2023, respectively	15,779,835	51,976,918	194,767,885
Shareholders' Deficit:
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding	0	0	0
Additional paid-in capital	0	0	0
Accumulated deficit	(10,189,718)	(8,318,211)	(6,489,773)
Total Shareholders' Deficit	(10,189,244)	(8,317,737)	(6,489,299)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit	15,887,639	52,162,898	195,515,665
Common Class A [Member]
Shareholders' Deficit:
Ordinary shares	474	474	0
Common Class B [Member]
Shareholders' Deficit:
Ordinary shares	$ 0	$ 0	$ 474

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	5,000,000	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	0	0
Preferred Stock, Shares Outstanding	0	0	0
Allowance For Credit Loss On Covenant Fees Receivable Current	$ 225,000
Subject to Possible Redemption Class A Ordinary Shares [Member]
Temporary Equity, Shares Issued	1,372,687	4,772,187
Temporary equity, shares outstanding	1,372,687	4,772,187	18,975,000
Common Class A [Member]
Temporary Equity, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Temporary Equity, Shares Authorized	500,000,000	500,000,000	500,000,000
Temporary Equity, Shares Issued	1,372,687	4,772,187	18,975,000
Temporary equity, shares outstanding	1,372,687	4,772,187	18,975,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	500,000,000	500,000,000	500,000,000
Common Stock, Shares, Issued	4,743,749	4,743,749	0
Common Stock, Shares, Outstanding	4,743,749	4,743,749	0
Common Class B [Member]
Temporary equity, shares outstanding			4,743,750
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	50,000,000	50,000,000	50,000,000
Common Stock, Shares, Issued	1	1	4,743,750
Common Stock, Shares, Outstanding	1	1	4,743,750

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Condensed Consolidated Statements of Operations - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Insurance expense	$ 50,072	$ 120,419	$ 164,185	$ 357,331	$ 477,750	$ 462,043
Dues and subscriptions	73,370	83,504	140,971	224,444	256,333	148,413
Administrative expenses – related party	30,000	0	90,000	0	240,000
Legal and accounting expenses	432,298	99,540	946,736	426,072	644,515	417,399
General and administrative expenses	0	0	0	1,552
Interest expense – related party	27,287	8,901	69,615	15,210	28,288	0
Bank fees, general and administrative expenses					1,552	35,275
Operating expenses	613,027	312,364	1,411,507	1,024,609	1,648,438	1,063,130
Loss from operations	(613,027)	(312,364)	(1,411,507)	(1,024,609)	(1,648,438)	(1,063,130)
Other income:
Realized gain on marketable securities held in Trust Account	0	0	0	2,538,270	2,538,270	3,120,385
Dividends on marketable securities held in Trust Account	480,118	1,170,072	1,849,140	3,055,971	3,736,950	0
Covenant fees	210,000	0	435,000	0
Provision for credit losses	(210,000)	0	(435,000)	0
Total other income, net	480,118	1,170,072	1,849,140	5,594,241	6,275,220	3,120,385
Net (loss) income	$ (132,909)	$ 857,708	$ 437,633	$ 4,569,632	$ 4,626,782	$ 2,057,255
Redeemable Class A [Member]
Other income:
Basic weighted average shares outstanding	3,220,241	8,786,025	4,251,096	15,541,353	12,826,933	18,091,233
Diluted weighted average shares outstanding	3,220,241	8,786,025	4,251,096	15,541,353	12,826,933	18,091,233
Basic net income	$ 0.1	$ 0.12	$ 0.36	$ 0.32	$ 0.42	$ 0.45
Diluted net income	$ 0.1	$ 0.12	$ 0.36	$ 0.32	$ 0.42	$ 0.45
Class A Non Redeemable [Member]
Other income:
Basic weighted average shares outstanding	4,743,749	4,073,437	4,743,749	1,372,733	2,222,414	0
Diluted weighted average shares outstanding	4,743,749	4,073,437	4,743,749	1,372,733	2,222,414	0
Basic net income	$ (0.1)	$ (0.05)	$ (0.23)	$ (0.15)	$ (0.28)	$ 0
Diluted net income	$ (0.1)	$ (0.05)	$ (0.23)	$ (0.15)	$ (0.28)	$ 0
Class B Non Redeemable [Member]
Other income:
Basic weighted average shares outstanding	1	670,313	1	3,371,017	2,521,336	4,743,750
Diluted weighted average shares outstanding	1	670,313	1	3,371,017	2,521,336	4,743,750
Basic net income	$ (0.1)	$ (0.02)	$ (0.23)	$ (0.05)	$ (0.06)	$ (1.3)
Diluted net income	$ (0.1)	$ (0.02)	$ (0.23)	$ (0.05)	$ (0.06)	$ (1.3)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit - USD ($)	Total	Additional paid-in capital [Member]	Accumulated deficit [Member]	Common Class A [Member]	Common Class A [Member] Common Stock [Member]	Common Class A [Member] Common Stock [Member] Common Stock Subject to Mandatory Redemption [Member]	Common Class B [Member] Common Stock [Member]
Balance Beginning, Shares at Dec. 31, 2021					0	0	4,743,750
Balance Beginning at Dec. 31, 2021	$ (24,154)	$ 24,526	$ (49,154)		$ 0	$ 0	$ 474
Issuance of Class A ordinary shares in IPO	16,418,477	16,418,477				$ 161,884,508
Issuance of Class A ordinary shares in IPO, Shares						18,975,000
Sale of private placement warrants	7,942,500	7,942,500
Remeasurement of Class A ordinary shares subject to redemption	(32,883,377)	(24,385,503)	(8,497,874)			$ 32,883,377
Net income (loss)	2,057,255		2,057,255
Balance Ending, Shares at Dec. 31, 2022					0	18,975,000	4,743,750
Balance Ending at Dec. 31, 2022	(6,489,299)	0	(6,489,773)		$ 0	$ 194,767,885	$ 474
Remeasurement of Class A ordinary shares subject to redemption	(2,105,252)		(2,105,252)			$ 2,105,252
Net income (loss)	1,618,630		1,618,630
Balance Ending, Shares at Mar. 31, 2023					0	18,975,000	4,743,750
Balance Ending at Mar. 31, 2023	(6,975,921)	0	(6,976,395)		$ 0	$ 196,873,137	$ 474
Balance Beginning, Shares at Dec. 31, 2022					0	18,975,000	4,743,750
Balance Beginning at Dec. 31, 2022	(6,489,299)	0	(6,489,773)		$ 0	$ 194,767,885	$ 474
Sponsor waiver of administrative services fees	0
Net income (loss)	4,569,632
Balance Ending, Shares at Sep. 30, 2023					4,743,749	4,772,187	1
Balance Ending at Sep. 30, 2023	(7,723,908)	0	(7,724,382)		$ 474	$ 51,085,939	$ 0
Balance Beginning, Shares at Dec. 31, 2022					0	18,975,000	4,743,750
Balance Beginning at Dec. 31, 2022	(6,489,299)	0	(6,489,773)		$ 0	$ 194,767,885	$ 474
Issuance of Class A ordinary shares in IPO, Shares				4,743,749
Redemption of Class A ordinary shares						(14,202,813)
Redemption of Class A ordinary value						$ (149,486,187)
Conversion of Sponsor Class B ordinary shares to Class A ordinary shares					4,743,749		(4,743,749)
Conversion of Sponsor Class B ordinary shares to Class A ordinary value					$ 474		$ (474)
Sponsor waiver of administrative services fees	240,000	240,000
Remeasurement of Class A ordinary shares subject to redemption	(6,695,220)	(240,000)	(6,455,220)			$ 6,695,220
Net income (loss)	4,626,782		4,626,782
Balance Ending, Shares at Dec. 31, 2023					4,743,749	4,772,187	1
Balance Ending at Dec. 31, 2023	(8,317,737)	0	(8,318,211)		$ 474	$ 51,976,918	$ 0
Balance Beginning, Shares at Mar. 31, 2023					0	18,975,000	4,743,750
Balance Beginning at Mar. 31, 2023	(6,975,921)	0	(6,976,395)		$ 0	$ 196,873,137	$ 474
Remeasurement of Class A ordinary shares subject to redemption	(2,318,917)		(2,318,917)			$ 2,318,917
Net income (loss)	2,093,294		2,093,294
Balance Ending, Shares at Jun. 30, 2023					0	18,975,000	4,743,750
Balance Ending at Jun. 30, 2023	(7,201,544)	0	(7,202,018)		$ 0	$ 199,192,054	$ 474
Redemption of Class A ordinary shares						(14,202,813)
Redemption of Class A ordinary value						$ (149,486,187)
Conversion of Sponsor Class B ordinary shares to Class A ordinary shares					4,743,749		(4,743,749)
Conversion of Sponsor Class B ordinary shares to Class A ordinary value					$ 474		$ (474)
Sponsor waiver of administrative services fees	0
Remeasurement of Class A ordinary shares subject to redemption	(1,380,072)		(1,380,072)			$ 1,380,072
Net income (loss)	857,708		857,708
Balance Ending, Shares at Sep. 30, 2023					4,743,749	4,772,187	1
Balance Ending at Sep. 30, 2023	(7,723,908)	0	(7,724,382)		$ 474	$ 51,085,939	$ 0
Balance Beginning, Shares at Dec. 31, 2023					4,743,749	4,772,187	1
Balance Beginning at Dec. 31, 2023	(8,317,737)	0	(8,318,211)		$ 474	$ 51,976,918	$ 0
Sponsor waiver of administrative services fees	30,000	30,000
Remeasurement of Class A ordinary shares subject to redemption	(889,342)	(30,000)	(859,342)			$ 889,342
Net income (loss)	148,092		148,092
Balance Ending, Shares at Mar. 31, 2024					4,743,749	4,772,187	1
Balance Ending at Mar. 31, 2024	(9,028,987)	0	(9,029,461)		$ 474	$ 52,866,260	$ 0
Balance Beginning, Shares at Dec. 31, 2023					4,743,749	4,772,187	1
Balance Beginning at Dec. 31, 2023	(8,317,737)	0	(8,318,211)		$ 474	$ 51,976,918	$ 0
Issuance of Class A ordinary shares in IPO, Shares				4,743,749
Sponsor waiver of administrative services fees	90,000
Net income (loss)	437,633
Balance Ending, Shares at Sep. 30, 2024					4,743,749	1,372,687	1
Balance Ending at Sep. 30, 2024	(10,189,244)	0	(10,189,718)		$ 474	$ 15,779,835	$ 0
Balance Beginning, Shares at Mar. 31, 2024					4,743,749	4,772,187	1
Balance Beginning at Mar. 31, 2024	(9,028,987)	0	(9,029,461)		$ 474	$ 52,866,260	$ 0
Sponsor waiver of administrative services fees	30,000	30,000
Remeasurement of Class A ordinary shares subject to redemption	(899,680)	(30,000)	(869,680)			$ 899,680
Net income (loss)	422,450		422,450
Balance Ending, Shares at Jun. 30, 2024					4,743,749	4,772,187	1
Balance Ending at Jun. 30, 2024	(9,476,217)	0	(9,476,691)		$ 474	$ 53,765,940	$ 0
Redemption of Class A ordinary shares						(3,399,500)
Redemption of Class A ordinary value						$ (38,596,223)
Sponsor waiver of administrative services fees	30,000	30,000
Remeasurement of Class A ordinary shares subject to redemption	(610,118)	(30,000)	(580,118)			$ 610,118
Net income (loss)	(132,909)		(132,909)
Balance Ending, Shares at Sep. 30, 2024					4,743,749	1,372,687	1
Balance Ending at Sep. 30, 2024	$ (10,189,244)	$ 0	$ (10,189,718)		$ 474	$ 15,779,835	$ 0

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
Condensed Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net income	$ 437,633	$ 4,569,632	$ 4,626,782	$ 2,057,255
Adjustments to reconcile net income to net cash provided by operating activities:
Realized gain on marketable securities held in Trust Account	0	(2,538,270)	(2,538,270)	(3,120,385)
Accrued dividends on marketable securities held in Trust Account	165,645	(217,803)	(230,530)
Sponsor waiver of administrative services fees	90,000	0	240,000
Changes in current assets and current liabilities:
Prepaid expense	(12,754)	336,910	478,996	(494,844)
Other receivable, net of reserve for credit losses	0	0
Accounts payable	232,110	7,579	124,164	8,185
Accrued expenses	371,606	94,614	163,864	258,792
Accrued interest – related party	69,615	15,210	28,288
Accrued offering costs	0	(279,678)	(279,678)
Due from related party			(3,387)
Due to related party				(3,462)
Net cash provided by operating activities	1,353,855	1,988,194	2,610,229	(1,294,459)
Cash Flows from Investing Activities:
Purchase of treasury and other marketable securities	(2,564,785)	(395,435,168)	(396,313,420)	(768,721,500)
Proceeds from redemption of treasury securities	38,596,223	541,873,187	541,873,187	577,074,000
Net cash provided by investing activities	36,031,438	146,438,019	145,559,767	(191,647,500)
Cash Flows from Financing Activities:
Proceeds from issuance of Class A ordinary shares				189,750,000
Proceeds from sale of private placement warrants				7,942,500
Payment of underwriting fee				(3,795,000)
Proceeds from promissory note – related party	1,120,000	900,000	1,230,000
Payment of promissory note – related party				(181,313)
Payment of redemptions to Class A ordinary shareholders	(38,596,223)	(149,486,187)	(149,486,187)
Due from related party from overpayment of promissory note				(25,000)
Reduction of deferred offering costs				(524,774)
Net cash used in financing activities	(37,476,223)	(148,586,187)	(148,256,187)	193,166,413
Net Change in Cash	(90,930)	(159,974)	(86,191)	224,454
Cash – Beginning of the period	138,283	224,474	224,474	20
Cash – End of the period	47,353	64,500	138,283	224,474
Supplemental Disclosure of Non-cash Financing Activities:
Remeasurement of Class A ordinary shares subject to possible redemption	2,399,140	5,804,241	6,695,220	32,883,377
Deferred underwriter fee payable			0	6,641,250
Deferred offering costs included in accrued offering costs	0	(279,678)	0	$ 410,948
Capital Contribution For Waiver Of Administrative Service Fees			$ 240,000
Reserve for credit losses	$ 435,000	$ 0

Organization and Business Backg

Organization and Business Background	9 Months Ended	12 Months Ended
Organization and Business Background	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Background	NOTE 1 — ORGANIZATION AND BUSINESS BACKGROUND Organization and General CSLM ACQUISITION CORP. (the “Company”) is a blank check company incorporated in the Cayman Islands as an exempted company on April 13, 2021. The Company was incorporated for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). We intend to effectuate our initial Business Combination using cash from the proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, our capital stock, debt or a combination of cash, stock and debt. The Company’s unaudited condensed financial statements include CSLM Merger Sub, Inc., a wholly-owned subsidiary of CSLM Acquisition Corp. and are presented on a consolidated basis (the “Financial Statements”). The Company is not limited to a particular industry or geographic location for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2024, the Company had not commenced any operations. All activity from April 13, 2021 (inception) through September 30, 2024 relates to the Company’s formation, the initial public offering (“Initial Public Offering” or “IPO”), which is described below, and pursuit of a business combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating On July 13, 2023, the Company submitted a certificate of incorporation of name change to the Cayman Islands Registry of Companies to change our name from “Consilium Acquisition Corp I, LTD.” to “CSLM Acquisition Corp.”. The name change of the Company to CSLM Acquisition Corp. was effected on Nasdaq at the open of trading on July 18, 2023 and continued trading under the same ticker symbol “CSLM”. The name change does not affect the rights of the Company’s securities holders. Financing On January 18, 2022, the Company consummated its Initial Public Offering of 18,975,000 units (the “Units”), including the issuance of 2,475,000 Units as a result of the underwriter’s exercise of its over-allotment option. Each Unit consists of one Class A ordinary share of the Company, par value $0.0001 per share (an “Ordinary Share”), one right to acquire one-tenth one-half Substantially concurrently with the closing of the Initial Public Offering, the Company completed the private sale of 7,942,500 private placement warrants (the “Private Placement Warrants”) at a purchase price of $1.00 per Private Placement Warrant, to the Company’s sponsor, Consilium Acquisition Sponsor I, LLC (the “Sponsor”), generating gross proceeds to the Company of $7,942,500. The Private Placement Warrants are identical to the warrants sold as part of the Units in the Initial Public Offering except that, so long as they are held by the Sponsor or its permitted transferees: (1) they will not be redeemable by the Company (except in certain redemption scenarios when the price per Ordinary Share equals or exceeds $10.00 (as adjusted)); (2) they (including the Ordinary Shares issuable upon exercise of these warrants) may not, subject to certain limited exceptions, be transferred, assigned or sold by the Sponsor until 30 days after the completion of the Company’s initial business combination; (3) they may be exercised by the holders on a cashless basis; and (4) they (including the Ordinary Shares issuable upon exercise of these warrants) are entitled to registration rights. A total of $2,250,000 was deposited to the Company’s operating account and a total of $191,647,500, comprised of a portion of proceeds from the IPO and the sale of the Private Placement Warrants, was placed in a U.S.-based trust account at JP Morgan Chase Bank, N.A., maintained by Continental Stock Transfer & Trust Company, acting as trustee (the “Trust Account”). Except with respect to interest earned on the funds held in the Trust Account that may be released to the Company to pay its taxes, if any, the funds held in the Trust Account will not be released from the Trust Account until the earliest to occur of: (1) the Company’s completion of an initial business combination; (2) the redemption of any public shares properly submitted in connection with a shareholder vote to amend the Company’s amended and restated memorandum and articles of association (A) to modify the substance or timing of the Company’s obligation to allow redemption in connection with its initial business combination or to redeem 100% of the Company’s public shares if the Company does not complete its initial business combination by October 18, 2024 after depositing $70,000 into the Trust Account for each one month Extension or (B) with respect to any other provision relating to shareholders’ rights or pre-initial On July 13, 2023 as approved by its shareholders at an extraordinary general meeting held on July 13, 2023 (the “Special Meeting”), The Company, and its trustee, Continental Stock Transfer & Trust Company amended (the “Amendment”) the Investment Management Trust Agreement, dated as of January 12, 2022 (the “Trust Agreement”), by and between the Company and Continental Stock Transfer & Trust Company (the “Trustee”) and the Company, in order to allow the Company to extend the time to complete a business combination by fifteen (15) additional one (1) month periods until, October 18, 2024 (the “Termination Date” or the “Combination Period”). The Company is required to deposit $ into the Trust Account for each of the fifteen (15) additional one (1) month extension periods. At the Special Meeting, the shareholders of the Company approved a special resolution to the Articles of Association to extend the time to consummate a business combination until October 18, 2024 and the Amendment in accordance with the Company’s Amended and Restated Memorandum of Association and Articles of Association (the “Articles of Association”). In connection with the shareholders’ vote at the Special Meeting, 14,202,813 Class A shares were tendered for redemption. Shareholders validly redeemed their shares for $149,486,187, or approximately $10.53 per class A share. The trustee processed the redemptions on July 11, 2023 and distributed amounts from the Trust Account to the redeeming shareholders on July 26, 2023. Immediately after the Special Meeting, the Company extended the time to complete the business combination by one (1) month to August 18, 2023, and deposited the sum of $70,000 into the Trust Account in accordance with the terms of the Trust Agreement. As of September 30, 2024, the Company has exercised thirteen (13) of the fifteen (15) additional one (1) month extension periods, depositing an aggregate of $910,000 into the Trust Account, to extend the time to complete the business combination to August 18, 2024. On August 18, 2024, as approved by its shareholders at the annual general meeting held on August 18, 2024 (the “Annual Meeting”), the Company and its trustee, Continental Stock Transfer & Trust Company, amended the Investment Management Trust Agreement dated January 12, 2022, as amended on July 13, 2023, in order to allow the Company to extend the time to complete a business combination on a month-to-month 9). Merger Agreement On January 22, 2024, the Company entered into a Merger Agreement, by and among the Company, CSLM Merger Sub Inc. (“Merger Sub”), and Fusemachines Inc., a Delaware corporation (“Fusemachines”) (as it may be amended and/or restated from time to time, the “Merger Agreement”). The Merger Agreement provides that, among other things and upon the terms and subject to the conditions thereof, Merger Sub will merge with and into Fusemachines, after which Fusemachines will be the surviving corporation and a wholly owned subsidiary of the Company. On August 27, 2024, the Company entered into an amendment to the Merger Agreement (the “Merger Agreement Amendment”) whereby the Company will continue out of the Cayman Islands and into the State of Delaware to re-domicile Risks and Uncertainties Results of operations and the Company’s ability to complete an Initial Business Combination may be adversely affected by various factors that could cause economic uncertainty and volatility in the financial markets, many of which are beyond its control. The business could be impacted by, among other things, downturns in the financial markets or in economic conditions, inflation, increases in interest rates, adverse developments af fec a Any of the foregoing consequences, including those we cannot yet predict, may cause our business, financial condition, results of operations and the price of our ordinary shares to be adversely affected. The Financial Statements do not include any adjustments that might result from the outcome of this uncertainty. Going Concern Consideration As of September 30, 2024 and December 31, 2023, the Company had $ and $ in cash, respectively, and a working capital deficit of $ and $ , respectively, excluding Marketable Securities held in the Trust Account and the Deferred Underwriter Commissions liability. The Company’s liquidity needs through September 30, 2024 had been satisfied through a payment from the Sponsor of $ 25,000 0.0001 4.75 The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period within one year after the date that the Financial 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 Extended Combination Period. The Financial Statements do not include any adjustments that might result from the outcome of this uncertainty.	NOTE 1 — ORGANIZATION AND BUSINESS BACKGROUND Organization and General CSLM ACQUISITION CORP. (the “Company” or “CSLM”) company incorporated in the Cayman Islands as an exempted company on April 13, 2021. The Company was incorporated for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or other similar business combination with one or more businesses (the “Business Combination”). We intend to effectuate our initial Business Combination using cash from the proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, our capital stock, debt or a combination of cash, stock and debt. The Company’s financial statements include CSLM Merger Sub, Inc., a wholly-owned subsidiary of CSLM Acquisition Corp. and are presented on a consolidated basis. The Company is not limited to a particular industry or geographic location for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2023, the Company had not commenced any operations. All activity from April 13, 2021 (inception) through December 31, 2023 relates to the Company’s formation, the initial public offering (“Initial Public Offering” or “IPO”), which is described below, and pursuit of a business combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating On July 13, 2023, the Company submitted a certificate of incorporation of name change to the Cayman Islands Registry of Companies to change our name from “Consilium Acquisition Corp I, LTD.” to “CSLM Acquisition Corp.”. The name change of the Company to CSLM Acquisition Corp. was effected on Nasdaq at the open of trading on July 18, 2023 and continued trading under the same ticker symbol “CSLM”. The name change does not affect the rights of the Company’s securities holders. Financing On January 18, 2022, the Company consummated its Initial Public Offering of 18,975,000 units (the “Units”), including the issuance of 2,475,000 Units as a result of the underwriter’s exercise of its over-allotment option. Each Unit consists of one Class A ordinary share of the Company, par value $0.0001 per share (an “Ordinary Share”), one right to acquire one-tenth one-half Substantially concurrently with the closing of the Initial Public Offering, the Company completed the private sale of 7,942,500 private placement warrants (the “Private Placement Warrants”) at a purchase price of $1.00 per Private Placement Warrant, to the Company’s sponsor, CSLM Acquisition Sponsor I, LLC (the “Sponsor”), generating gross proceeds to the Company of $7,942,500. The Private Placement Warrants are identical to the warrants sold as part of the Units in the Initial Public Offering except that, so long as they are held by the Sponsor or its permitted transferees: (1) they will not be redeemable by the Company (except in certain redemption scenarios when the price per Ordinary Share equals or exceeds $10.00 (as adjusted)); (2) they (including the Ordinary Shares issuable upon exercise of these warrants) may not, subject to certain limited exceptions, be transferred, assigned or sold by the Sponsor until 30 days after the completion of the Company’s initial business combination; (3) they may be exercis e A total of $2,250,000 was deposited to the Company’s operating account and a total of $191,647,500, comprised of a portion of proceeds from the IPO and the sale of the Private Placement Warrants, was placed in a U.S.-based trust account at JP Morgan Chase Bank, N.A., maintained by Continental Stock Transfer & Trust Company, acting as trustee. Except with respect to interest earned on the funds held in the trust account that may be released to the Company to pay its taxes, if any, the funds held in the trust account will not be released from the trust account until the earliest to occur of: (1) the Company’s completion of an initial business combination; (2) the redemption of any public shares properly submitted in connection with a shareholder vote to amend the Company’s amended and restated memorandum and articles of association (A) to modify the substance or timing of the Company’s obligation to allow redemption in connection with its initial business combination or to redeem 100% of the Company’s public shares if the Company does not complete its initial business combination by October 13, 2024 after depositing $70,000 into the Trust Account for each one month Extension or (B) with respect to any other provision relating to shareholders’ rights or pre-initial On July 13, 2023 as approved by its shareholders at the Special Meeting, the Company and its trustee, Continental Stock Transfer & Trust Company amended (the “Amendment”) the Investment Management Trust Agreement, dated as of January 12, 2022 (the “Trust Agreement”) in order to allow the Company to extend the time to complete a business combination by fifteen (15) additional one (1) month periods until, October 18, 2024 (the “Termination Date”) by depositing into the Trust Account $70,000 for each one-month In connection with the shareholders’ vote at the Special Meeting, 14,202,813 Class A shares were tendered for redemption. Shareholders validly redeemed their shares for $149,486,187, or approximately $10.53 per class A share. The trustee processed the redemptions on July 11, 2023 and distributed amounts from the Trust Account to the redeeming shareholders on July 26, 2023. Immediately after the Special Meeting, the Company extended the time to complete the business combination by one (1) month to August 18, 2023, and deposited the sum of $70,000 into the Trust Account in accordance with the terms of the Trust Agreement. On August 14, 2023, the Company deposited $70,000 into the Trust Account to extend the time to complete the business combination by one (1) month from August 18, 2023 to September 18, 2023. On September 14, 2023, the Company deposited $70,000 into the Trust Account to extend the time to complete the business combination by one (1) month from September 18, 2023 to October 18, 2023. On October 17, 2023, the Company deposited $70,000 into the Trust Account to extend the time to complete the business combination by one (1) month from October 18, 2023 to November 18, 2023. On November 16, 2023, the Company deposited $70,000 into the Trust Account to extend the time to complete the business combination by one (1) month from November 18, 2023 to December 18, 2023. On December 15, 2023, the Company deposited $70,000 into the Trust Account to extend the time to complete the business combination by one (1) month from December 18, 2023 to January 18, 2024. As of December 31, 2023, the Company has exercised six (6) of the fifteen (15) additional (1) month extension periods. Merger Agreement On January 22, 2024, CSLM Acquisition Corp. (or the “Parent”) (which shall de-register 8-K The Merger The Merger Agreement provides that, among other things and upon the terms and subject to the conditions thereof, following the Domestication (as defined below) Merger Sub will merge with and into Fusemachines (the “Merger”), after which Fusemachines will be the surviving corporation (the “Surviving Corporation”) and a wholly-owned subsidiary of CSLM. The transactions contemplated by the Merger Agreement together with the other related agreements are referred to herein as the “Business Combination.” The time of the closing of the Business Combination is referred to herein as the “Closing.” The date of the Closing is referred to herein as the “Closing Date.” In connection with the Business Combination, CSLM will be renamed “Fusemachines Inc.” (“Pubco”). The Merger will become effective upon the filing of the certificate of merger with the Secretary of State of the State of Delaware or at such later time as is agreed to by the parties to the Merger Agreement and specified in the articles of merger (the “Effective Time”). The Domestication At least one Business Day prior to the date of the Effective Time and on the terms and subject to the conditions of the Merger Agreement, CSLM shall de-register In connection with the Domestication, (x) prior to the Domestication, Consilium Acquisition Sponsor I, LLC, a Cayman Islands limited liability company and the Sponsor of CSLM, will surrender to CSLM for no consideration the sole issued and outstanding Class B ordinary share of CSLM, par value $0.0001 per share, and (y) at the effective time of the Domestication, (i) each then issued and outstanding Class A ordinary share of CSLM, par value $0.0001 per share, after giving effect to redemptions occurring prior to the Domestication, will convert automatically, on a one-for-one one-tenth 1/10 one-tenth one-half Consideration and Structure Under the Merger Agreement, the Fusemachines equityholders that hold shares of Company Common Stock (as defined below), shares of Company Preferred Stock (as defined below), Company Options (as defined below), or Company Convertible Notes (as defined below) will receive an aggregate of the number of Parent Common Shares equal to the quotient obtained by dividing (a) $ , by (b) US$ (the “Aggregate Merger Consideration”) in exchange for all of Fusemachines’ Aggregate Fully Diluted Company Common Stock, as defined below. The Merger Agreement also provides, among other things, Parent, Sameer Maskey, the founder and Chief Executive Officer of the Company, and the Company are entering into and delivering a Founder Transaction Bonus Agreement, (the “Founder Transaction Bonus Agreement”), pursuant to which Mr. Maskey will be entitled to a transaction completion bonus upon the Closing upon the terms set forth in the Founder Transaction Bonus Agreement. Sponsor Convertible Notes Within five Business Days following the execution of the Merger Agreement, and as a condition to Closing, an affiliate of Sponsor will provide to the Company loans in an aggregate amount of $ million in the form of convertible promissory notes, of which $ million shall be used by the Company for general corporate purposes, including debt repayment, and $ million shall be used by the Company to repurchase certain Company shares from Mr. Maskey (collectively, the “Sponsor Convertible Notes”), and contemporaneously therewith, Mr. Maskey shall enter into a pledge agreement with the Sponsor and the Company (the “Pledge Agreement”), pursuant to which Mr. Maskey shall pledge certain shares of Company Common Stock held by him to secure the Company’s obligations under the Sponsor Convertible Notes. The Sponsor Convertible Notes (i) may convert into shares of Preferred Stock of the Company prior to the Closing of Merger at the option of the Sponsor in the event of a Qualified Financing, as defined in the Sponsor Convertible Notes, or (ii) automatically convert into shares of Common Stock of the Company prior to the Closing of the Merger, at the Conversion Price set forth and defined in the Sponsor Convertible Notes, upon receipt of notice the date of the Closing. The PIPE Investment In connection with the transactions contemplated by the Merger Agreement, Parent will enter into subscription agreements, in the form and substance as reasonably agreed upon by Parent and the Company (the “Subscription Agreements”), with certain investors providing for aggregate investments in Parent Common Shares in a private placement on or prior to the Closing of an amount as of immediately prior to the Effective Time, the sum of (i) $8,240,000, (ii) the outstanding balance under the Amended and Restated Promissory Note of up to $2 Million, dated as of January 18, 2024, issued by Parent in favor of Sponsor to fund Parent’s working capital requirements, as it may be from time to time amended or supplemented, and (iii) up to $3,000,000, subject to reduction up to zero as follows: (a) a dollar-for-dollar per Parent Common Share (the “PIPE Investment”). “Parent Closing Excess Cash” means (i) the amount of cash available in the Trust Account immediately prior to the Effective Time after deducting the amount required to satisfy the Parent Redemption Amount plus (ii) the proceeds of any equity investments (including any private investments in public equity) or debt financing facilities that are or will be actually received by Parent prior to or substantially concurrently with the Closing, but excluding the PIPE Investment Amount. Treatment of Fusemachines Securities Pursuant to the Merger Agreement, at the Effective Time, each option (whether vested or unvested) (each, a “Company Option”) to purchase shares of common stock of the Company (“Company Common Stock”) that is outstanding as of immediately prior to the Effective Time will be converted into an option to acquire, subject to substantially the same terms and conditions as were applicable under such Company Option (including expiration date, vesting conditions, and exercise provisions), the number of Parent Common Shares (rounded down to the nearest whole share), determined by multiplying the number of shares of Company Common Stock subject to such Company Option as of immediately prior to the Effective Time by the Conversion Ratio (as defined below), at an exercise price per Parent Common Share (rounded up to the nearest whole cent) equal to (A) the exercise price per share of Company Common Stock of such Company Option divided by (B) the Conversion Ratio (a “Converted Stock Option”). At the Effective Time, Parent will assume all obligations of the Company with respect to each Converted Stock Option. Pursuant to the Merger Agreement, effective immediately prior to the Effective Time, each of the Company’s issued and outstanding convertible promissory notes (the “Company Convertible Notes”) shall be (i) treated in accordance with the terms of the relevant agreement governing such Company Convertible Notes, and (ii) converted into Company Preferred Stock or Company Common Stock, as applicable. The “Conversion Ratio” is the quotient obtained by dividing (i) the nu Stock”, which means: the sum, without duplication, of (a) all shares of Company Common Stock that are issued and outstanding immediately prior to the Effective Time; plus (b) the aggregate number of shares of Company Common Stock issuable upon conversion of all shares of Company Preferred Stock that are issued and outstanding immediately prior to the Effective Time; plus (c) the aggregate number of shares of Company Common Stock issuable upon full exercise of all Company Options (whether vested or unvested); plus (d) the aggregate number of shares of Company Common Stock issuable upon full conversion of all Company Convertible Notes that are outstanding immediately prior to the Effective Time; plus (e) the aggregate number of shares of Company Common Stock issuable upon full conversion, exercise or exchange of any other securities of the Company outstanding immediately prior to the Effective Time directly or indirectly convertible into or exchangeable or exercisable for shares of Company Common Stock. The Pubco Bylaws will provide that the Parent Common Shares issued as consideration pursuant to the Merger will be subject to a lock-up sub-divisions, 30-trading lock-up The Sponsor Support Agreement provides that the Parent Common Shares owned by the Sponsor shall be subject to a “lock-up” Representations, Warranties and Covenants The parties to the Merger Agreement have made customary representations, warranties and covenants in the Merger Agreement, including, among others, covenants with respect to the conduct of the Company and CSLM and their respective subsidiaries prior to the Closing, including the Company’s covenant to deliver to CSLM its audited financial statements for the twelve month periods ended December 31, 2023 and 2022 (the “Financial Statements”) for inclusion in the registration statement on Form S-4 one-month (pro-rated one-month one-month (pro-rated CSLM and the Company may also mutually agree that CSLM enter into and consummate subscription agreements with investors to purchase securities of CSLM in connection with the PIPE Investment on terms mutually agreeable to CSLM and the Company. Conditions to Closing The Closing is subject to certain customary conditions, including, among other things: (i) approval of the Business Combination and related agreements and transactions by the respective shareholders of CSLM and the Company; (ii) the effectiveness of the Registration Statement; (iii) the Parent Common Shares being conditionally approved for listing on the Nasdaq Stock Market (“Nasdaq”) or another national stock exchange; (iv) the Domestication shall have been consummated on the day that is at least one Business Day prior to the Closing Date (v) delivery of the respective certificates, authorizations and certificates of good standing from the Company, CSLM and Merger Sub; (vi) the Company shall have obtained each Company Consent; (vii) Company shall have delivered to Parent executed employment agreements with certain employees; (viii) the size and composition of the post-Closing Parent Board of Directors shall have been appointed; (ix) the PIPE Investment shall have been consummated as of immediately prior to the Closing with gross proceeds in an amount not less than the PIPE Investment Amount; and (x) there shall not have occurred an Event of Default under a Sponsor Convertible Note, as defined in the applicable Sponsor Convertible Note. Risks and Uncertainties Results of operations and the Company’s ability to complete an initial Business Combination may be adversely affected by various factors that could cause economic uncertainty and volatility in the financial markets, many of which are beyond its control. The business could be impacted by, among other things, downturns in the financial markets or in economic conditions, inflation, increases in interest rates, adverse developments affecting the financial services industry, and geopolitical instability, such as the military conflict in the Ukraine and the middle east. Any of the foregoing consequences, including those we cannot yet predict, may cause our business, financial condition, results of operations and the price of our ordinary shares to be adversely affected. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Going Concern Consideration As of December 31, 2023 and 2022, the Company had $138,283 and $224,474 in cash, respectively, and working (deficit) capital respectively, excluding Marketing Securities held in the Trust Account and the Deferred Underwriter Fee liability. The Company has incurred losses from operations and has an accumulated deficit of $8,318,211 as of December 31, 2023. The Company’s liquidity needs through December 31, 2023 had been satisfied through a payment from the Sponsor of $25,000 for Class B ordinary shares, par value $0.0001 per share (“Class B ordinary shares” and shares thereof, “founder shares”), the Initial Public Offering and the sale of the private placement warrants (see Note 3 and Note 4). Additionally, the Company drew on an unsecured promissory note to pay certain offering costs and an unsecured promissory note bearing interest at 4.75% per annum for working capital needs. The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period within one year after the date that the consolidated financial 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 consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING PO LICIE 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 S-X The accompanying Financial Statements should be read in conjunction with the Company’s Annual Report on Form 10-K 10-K 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 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies. 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 (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those esti mat Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Marketable Securities Held in Trust Account Following the closing of the Initial Public Offering on January 18, 2022, an amount of $191,647,500 from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants were placed in the Trust Account and may be invested only in U.S. government securities with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 pre-initial Net Income (Loss) Per Ordinary Share The statements of operations include a presentation of income (loss) per Class A redeemable ordinary shares and income (loss) per non-redeemable two-class non-redeemable The following tables reflect the calculation of basic and diluted net income (loss) p e eptemb For the Three Months Ended September 30, 2024 Net loss $ (132,909 ) Remeasurement of temporary equity to redemption value (610,118 ) Net loss including remeasurement of temporary equity to red e $ (743,027 ) For the Three Months Ended September 30, 2024 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 1,372,687 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (278,639 ) $ (464,388 ) $ 0 Deemed dividend for remeasurement of temporary equity to redemption value 610,118 — — Total net income (loss) allocated by class $ 331,479 $ (464,388 ) $ 0 Denominator: Weighted-average shares outstanding 3,220,241 4,743,749 1 Basic and diluted net income (loss) per share $ 0.10 $ (0.10 ) $ (0.10 ) For the Nine Months Ended September 30, 2024 Net income $ 437,633 Remeasurement of temporary equity to redemption value (2,399,140 ) Net loss including remeasurement of temporary equity to redemption value $ (1,961,507 ) For the Nine Months Ended September 30, 2024 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 1,372,687 4,743,749 1 Basic and diluted net inc om Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (889,701 ) $ (1,071,806 ) $ 0 Deemed dividend for remeasurement of temporary equity to redemption value 2,399,140 — — Total net income (loss) allocated by class $ 1,509,439 $ (1,071,806 ) $ 0 Denominator: Weighted-average shares outstanding 4,251,096 4,743,749 1 Basic and diluted net income (loss) per share $ 0.36 $ (0.23 ) $ (0.23 ) The following tables reflect the calculation of basic and diluted net income (loss) per ordinary shares for the three and six months ended September 30, 2023 (in dollars, except per share amounts): For the Three Months Ended September 30, 2023 Net income $ 857,708 Remeasurement of temporary equity to redemption value (1,380,072 ) Net loss including remeasurement of temporary equity to redemption value $ (522,364 ) For the Three Months Ended September 30, 2023 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 4,772,187 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net income including remeasurement of temporary equity to redemption value based on ownership percentage $ (306,030 ) $ (201,572 ) $ (14,762 ) Deemed dividend for remeasurement of temporary equity to redemption value 1,380,072 — — Total net income (loss) allocated by class $ 1,074,042 $ (201,572 ) $ (14,762 ) Denominator: Weighted-average shares outstanding 8,786,025 4,073,437 670,313 Basic and diluted net income (loss) per share $ 0.12 $ (0.05 ) $ (0.02 ) For the Nine Months Ended September 30, 2023 Net income $ 4,569,632 Remeasurement of temporary equity to redemption value (5,804,241 ) Net loss including remeasurement of temporary equity to redemption value $ (1,234,609 ) For the Nine Months Ended September 30, 2023 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 4,772,187 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net income including remeasurement of temporary equity to redemption value based on ownership percentage $ (875,826 ) $ (201,572 ) $ (157,211 ) Deemed dividend for remeasurement of temporary equity to redemption value 5,804,241 — — Total net income (loss) allocated by class $ 4,928,415 $ (201,572 ) $ (157,211 ) Denominator: Weighted-average shares outstanding 15,541,353 1,372,733 3,371,017 Basic and diluted net income (loss) per share $ 0.32 $ (0.15 ) $ (0.05 ) Fair value of Financial Instruments ASC Topic 820, Fair Value Measurement, defines fair value as the amount that would be received to sell an asset or paid to transfer a li abil Fair value measurements are classified on a three-tier hierarchy as follows: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as calculations derived from valuation techniques in which one or more significant inputs or significant value drivers are observable. In many cases, if a valuation technique used to measure fair value includes inputs from multiple levels of the fair value hierarchy described above, the lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy. The fair value of the Company’s assets and liabilities, which qualify as financial instruments approximates the carrying amounts represented in the balance sheet, primarily due to its short-term nature. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued s instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current net-cash Warrants and Rights The Company accounts for the public and private warrants and rights as either equity-classified or 815-40, 815-40”) Ordinary Shares Subject to Possible Redemption Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. In connection with the shareholders’ vote at the Special meeting of shareholders held by the Company on June 29, 2023, 14,202,813 Class A ordinary shares were tendered for redemption for an aggregate value of $149,486,187 and distributed from the Trust Account on July 26, 2023. In connection with the shareholders’ vote at the Annual Meeting of the shareholders held by the Company on August 18, 2024, 3,399,500 Class A ordinary shares were tendered for redemption at an aggregate value of $38,596,223 and distributed from the Trust Account on August 21, 2024. Accordingly, at September 30, 2024, 1,372,687 shares of Class A ordinary shares subject to possible redemption is presented, at redemption value equal to the amount held in the Trust Account, as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. The proceeds of the offering were allocated to the Class A ordinary shares and the Public Warrants and Rights based on their relative fair values. The Company recognizes changes in redemption value of Class A ordinary shares subject to possible redemption immediately as they occur and adjusts the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. Such changes are reflected in additional paid-in and for the three months ended September 30, 2024 and 2023, respectively, and and for the nine months ended September 30, 2024 and 2023, respectively. Income taxes The Company accounts for income taxes in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under the asset and liability, method as required by this accounting standard, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities in the financial statements and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to the period when assets are realized or liability is settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in the operation of statement in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than % likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. There were unrecognized tax benefits as of September 30, 2024 or December 31, 2023. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. amounts were accrued for the payment of interest and penalties as of September 30, 2024 or December 31, 2023. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is considered an exempted Cayman Islands Company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented. Covenant Fees Pursuant to the Merger Agreement, Fusemachines is covenanted to deliver to the Company its audited financial statements for the twelve mo S-4 one-month (pro-rated one-month one-month (pro-rated Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed Federally insured limits. Exposure to cash and cash equivalents credit risk is reduced by placing such deposits with major financial institutions and monitoring their credit ratings. At September 30, 2024 and December 31, 2023, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Recent Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, 2023-09”), 2023-09 2023-09 2023-09. The Company has considered all new accounting pronouncements and has concluded that there are no additional new pronouncements that may have a material impact on the results of operations, financial condition, or cash flows, based on the current information.	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC ” 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 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies. 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 (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Marketable Securities Held in Trust Account Following the closing of the Initial Public Offering on January 18, 2022, an amount of $191,647,500 from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants were placed in the Trust Account and may be invested only in U.S. government securities with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 pre-initial Offering Costs Associated with the Initial Public Offering Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the Initial Public Offering. Offering costs are charged to shareholders’ equity or the statement of operations based on the relative value of the Public Warrants and the rights to the proceeds received from the Units sold upon the completion of the Initial Public Offering. Accordingly, on January 18, 2022, offering costs totaling $11,447,015 were allocated to the Class A ordinary shares, Public Warrants and rights in the amounts of $10,392,952, $272,919 and $781,144, respectively. Net Income (Loss) Per Ordinary Share The consolidated statements of operations include a presentation of income non-redeemable two-class non-redeemable non-redeemable The following tables reflect the calculation of basic and diluted net income (loss) per ordinary shares for the year ended December 31, 2023 (in dollars, except per share amounts): For the Year Ended December 31, 2023 Net income $ 4,626,782 Less: Remeasurement of Class A redeemable shares to redemption value (6,695,220 ) Net loss including remeasurement of temporary equity to redemption value $ (2,068,438 ) For the Year Ended December 31, 2023 Class A Redeemable Class A Non-Redeemable Class B Non-Redeemable Total number of shares 4,772,187 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (1,293,986 ) $ (617,240 ) $ (157,212 ) Deemed dividend for remeasurement of temporary equity to redemption value 6,695,220 — — Total net income (loss) allocated by class $ 5,401,234 $ (617,240 ) $ (157,212 ) Denominator: Weighted average shares outstanding 12,826,933 2,222,414 2,521,336 Basic and diluted net income (loss) per share $ 0.42 $ (0.28 ) (0.06 ) The following tables reflec t t 2 For the Year Ended December 31, 2022 Net income $ 2,057,255 Less: Remeasurement of Class A redeemable shares to redemption value (32,883,377 ) Net loss including remeasurement of temporary equity to redemption value $ (30,826,122 ) For the Year Ended December 31, 2022 Class A Redeemable Class A Non-Redeemable Class B Non-Redeemable Total number of shares 18,975,000 — 4,743,750 Basic and diluted net income (loss) per share Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (24,658,782 ) $ — $ (6,167,340 ) Deemed dividend for remeasurement of temporary equity to redemption value 32,883,337 — Total net income (loss) allocated by class $ 8,224,595 $ — $ (6,167,340 ) Denominator: Weighted average shares outstanding 18,091,233 — 4,743,750 Basic and diluted net income (loss) per share $ 0.45 $ — (1.30 ) Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurement, defines fair value as the amount that would be received to sell an asset paid Fair value measurements are classified on a three-tier hierarchy as follows: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as calculations derived from valuation techniques in which one or more significant inputs or significant value drivers are observable. In many cases, if a valuation technique used to measure fair value includes inputs from multiple levels of the fair value hierarchy described above, the lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy. The fair value of the Company’s assets and liabilities, which qualify as financial instruments approximates the carrying amounts represented in the consolidated s Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued reporting whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the consolidated non-current net-cash Warrants and Rights The Company accounts for the public and private warrants and rights as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in FASB ASC Topic 480, “Distinguishing Liabilities from Equity” (“ASC 480”) and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). Pursuant to the Company’s evaluation, the Company concluded that the public and private warrants and rights do not meet the criteria to be accounted for as liability under ASC 480. The Company further evaluated the public and private warrants and rights under “ASC 815-40, 815-40”) Ordinary Shares Subject to Possible Redemption Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. In connection with the shareholders’ vote at the Special meeting of shareholders held by the Company on June 29, 2023, 14,202,813 Class A ordinary shares were tendered for redemption for an aggregate value of $149,486,187 and distributed from the Trust Account on July 26, 2023. Accordingly, at December 31, 2023, 4,772,187 shares of Class A ordinary shares subject to possible redemption is presented, at redemption value equal to the amount held in the Trust Account, as temporary equity, outside of the shareholders’ deficit section of the Company’s consolidated s The Class A ordinary shares subject to possible redemption is reflected on the consolidated s Gross proceeds from initial public offering $ 189,750,000 Less: Fair value allocated to public warrants (4,524,000 ) Fair value allocated to rights (12,948,540 ) Offering costs allocated to Class A ordinary shares subject to possible redemption (10,392,952 ) Plus: Remeasurement of Class A ordinary shares subject to possible redemption 32,883,377 Class A ordinary shares subject to possible redemption, December 31, 2022 194,767,885 Less: Shareholder redemption of Class A ordinary shares (149,486,187 ) Plus: Remeasurement of Class A ordinary shares subject to possible redemption 6,695,220 Class A ordinary shares subject to possible redemption, December 31, 2023 $ 51,976,918 The proceeds of the offering were allocated to the Class A ordinary shares and the Public paid-in paid-in Income Taxes The Company accounts for income taxes in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under the asset and liability, method as required by this accounting standard, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities in the consolidated ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50 % likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relev ant facts. There were The Company is considered an exempted Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed Federally insured limits. Exposure to cash and cash equivalents credit risk is reduced by placing such deposits with major financial institutions and monitoring their credit ratings. As of December 31, 2023 and 2022, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Recent Accounting Pronouncements On January 1, 2023, the Company adopted ASU No. 2020-06, 470-20) 815-40). The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on the results of operations, financial condition, or cash flows, based on the current information.

Initial Public Offering

Initial Public Offering	9 Months Ended	12 Months Ended
Initial Public Offering	Sep. 30, 2024	Dec. 31, 2023
Initial Public Offering [Abstract]
INITIAL PUBLIC OFFERING	NOTE 3 — INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 18,975,000 Units at a price of $10.00 per Unit. Each Unit consists of one share of Class A ordinary shares, one right and one-half An aggregate of $10.10 per Unit sold in the Initial Public Offering was held in the Trust Account and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7	NOTE 3 — INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 18,975,000 Units at a price of $10.00 per Unit. Each Unit consists of one share of Class A ordinary shares, one right and one-half An aggregate of $10.10 per Unit sold in the Initial Public Offering was held in the Trust Account and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7

Private Placement

Private Placement	9 Months Ended	12 Months Ended
Private Placement	Sep. 30, 2024	Dec. 31, 2023
Private Placement [Abstract]
PRIVATE PLACEMENT	NOTE 4 — PRIVATE PLACEMENT The Company entered into an agreement with the Sponsor pursuant to which the Sponsor purchased an aggregate of 7,942,500 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, generating proceeds of $7,942,500 in the aggregate in a private placement that occurred substantially concurrently with the closing of the Initial Public Offering. Each Private Placement Warrant is exercisable to purchase one share of ordinary shares at an exercise price of $11.50 per share, subject to adjustment (see Note 6). A portion of the proceeds from the Private Placement Warrants will be added to the proceeds from the Initial Public Offering to be held in the Trust Account. If the Company does not complete a Business Combination within the Extended Combination Period, the proceeds from the sale of the Private Placement Warrants held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the Private Placement Warrants will expire worthless.	NOTE 4 — PRIVATE PLACEMENT The Company entered into an agreement with the Sponsor pursuant to which the Sponsor purchased an aggregate of 7,942,500 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, generating proceeds of $7,942,500 in the aggregate in a private placement that occurred substantially concurrently with the closing of the Initial Public Offering. Each Private Placement Warrant is exercisable to purchase one share of ordinary shares at an exercise price of $11.50 per share, subject to adjustment (see Note 6). A portion of the proceeds from the Private Placement Warrants will be added to the proceeds from the Initial Public Offering to be held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the Private Placement Warrants will expire worthless.

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
Related Party Transactions	Sep. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions Disclosure	NOTE 5 — RELATED PARTY TRANSACTIONS Founder Shares In July 2021, the Sponsor purchased 4,743,750 shares of the Company’s Class B ordinary shares (the “Founder Shares”) for an aggregate purchase price of $25,000. The Founder Shares included an aggregate of up to 618,750 shares subject to forfeiture by the Sponsor to the extent that the underwriter’s overallotment was not exercised in full or in part, so that the number of Founder Shares collectively represented approximately 20% of the Company’s issued and outstanding shares after the Initial Public Offering. In August 2021, the Sponsor transferred 50,000 founder shares to each of the Company’s independent director nominees. The Company will account for the transfer of founder shares under ASC 718-10-15-4 The Sponsor has agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier of (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share capitalization, share subdivisions, reorganizations, recapitalizations and the like) for any trading days within any 30-trading day period commencing at least days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, stock exchange, reorganization or other similar transaction that results in all of the Company’s shareholders having the right to exchange their Class A ordinary shares for cash, securities or other property. Administrative Services Agreement The Company entered into a support services agreement, commencing on the effective date of the initial public offering, pursuant to which the Company will pay the Sponsor a total of $10,000 per month for office space, administrative and support services. The Sponsor has waived all payments under the support services agreement. The Company has recorded the waived payments as capital contributions from the Sponsor and has recorded $30,000 and $0 to the consolidated statements of operations for the three months ended September 30, 2024 and 2023, respectively, and $90,000 and $0 to the consolidated statements of operations for the nine months ended September 30, 2024 and 2023, respectively. Promissory Note — Related Party In July 2021, the Sponsor issued an unsecured promissory note to the Company (the “Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of $300,000. On January 18, 2022, the Company repaid $206,313 for amounts outstanding under the Promissory Note balance, resulting in an overpayment of $25,000. The Company also made payments related to Sponsor invoices. These items are recorded within due from related party on the condensed balance sheet as of September 30, 2024 and December 31, 2023. In February 2023, the Sponsor issued an unsecured promissory note to the Company (the “WC Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of $1,500,000. The WC Promissory Note bears interest at a rate of 4.75% per annum and is payable on the earlier of the date by which the Company has to complete a business combination or the effective date of a business combination. On January 18, 2024, the Company issued an amended and restated promissory note (the “A&R WC Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of $2,000,000. The A&R WC Promissory Note does not amend any other existing terms. On August 19, 2024, the Company issued a second amended and restated promissory note (the “2 nd nd The Company drew an aggregate of $2,350,000 and has accrued $97,903 of interest on principal amounts outstanding as of September 30, 2024 and drew an aggregate of $1,230,000 and has accrued $28,288 of interest on principal amounts outstanding as of December 31, 2023. Related Party Loans In addition, in order to finance transaction costs in connection with a Business Co mbin Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The warrants would be identical to the Private Placement Warrants. As of September 30, 2024 and December 31, 2023, Working Capital Loans were outstanding.	NOTE 5 — RELATED PARTY TRANSACTIONS Founder Shares In July 2021, the Sponsor purchased 4,743,750 shares of the Company’s Class B ordinary shares (the “Founder Shares”) for an aggregate purchase price of $25,000. The Founder Shares included an aggregate of up to 618,750 shares subject to forfeiture by the Sponsor to the extent that the underwriter’s overallotment was not exercised in full or in part, so that the number of Founder Shares collectively represented approximately 20% of the Company’s issued and outstanding shares after the Initial Public Offering. The underwriter’s overallotment option was exercised in full at the date of the Initial Public Offering. 718-10-15-4 record The Sponsor has agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier 30-trading Administrative Services Agreement The Company entered into a support services agreement, commencing on the effective date of the initial public offering, pursuant to which the Company will pay the Sponsor a total of $10,000 per month for office space, administrative and support services. The Sponsor has waived all payments under the support services agreement. The Company has recorded the waived payments since the Initial Public Offering as capital contributions from the Sponsor, and has recorded $240,000 to the consolidated statements of operations for the year ended December 31, 2023. Promissory Note — Related Party In July 2021, the Sponsor issued an unsecured promissory note to the Company (the “Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of $300,000. On January 18, 2022, the Company repaid $206,313 for amounts outstanding under the Promissory Note balance, resulting in an overpayment of $25,000. The Company also made payments related to S consolidated sheets In February 2023, the Sponsor issued an unsecured promissory note to the Company (the “WC Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of $1,500,000. The WC Promissory Note bears interest at a rate of 4.75% per annum and is payable on the earlier of the date by which the Company has to complete a business combination or the effective date of a business combination. The Company drew an aggregate of $1,230,000 and has accrued $28,288 of interest on principal amounts outstanding as of December 31, 2023 and no amounts outstanding as of December 31, 2022. On January 18, 2024, the Company issued an amended and restated promissory note (the “A&R WC Promissory Note”) to the Sponsor to increase the total borrowing base from $1,500,000 to $2,000,000 (see Note 9). Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor, an affiliate of the Sponsor, or certain of the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $2,000,000 of such Working Capital Loans may be convertible into warrants, at a price of $1.00 per warrant, of the post Business Combination entity. If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The warrants would be identical to the Private Placement Warrants. As of December 31, 2023 and 2022, no Working Capital Loans were outstanding.

Shareholders' Deficit

Shareholders' Deficit	9 Months Ended	12 Months Ended
Shareholders' Deficit	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
SHAREHOLDERS' DEFICIT	NOTE 6 — SHAREHOLDERS’ DEFICIT Preference Shares — The Company is authorized to issue 5,000,000 shares of preference shares with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s board of directors. At September 30, 2024 and December 31, 2023, there were no shares of preference shares issued or outstanding. Class A Ordinary shares — The Company is authorized to issue 500,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of Class A ordinary shares are entitled to one vote for each share. In connection with the shareholders’ vote at the Special Meeting of shareholders held by the Company on June 29, 2023, 14,202,813 redeemable Class A ordinary shares were tendered for redemption for an aggregate value of $149,486,187 and distributed from the Trust Account on July 26, 2023. On July 13, 2023, the Company issued 4,743,749 shares of its non-redeemable non-redeemable non-redeemable non-redeemable Class B Ordinary shares — The Company is authorized to issue 50,000,000 shares of Class B ordinary shares with a par value of $0.0001 per share. On July 13, 2023, the Company issued 4,743,749 shares of its non-redeemable 1 With respect to any other matter submitted to a vote of our shareholders, including any vote in connection with our initial business combination, except as required by law, holders of our Founder Shares and holders of our public shares will vote together as a single class, with each share entitling the holder to one vote. However, prior to the consummation of the Business Combination, holders of the Class B ordinary shares will have the right to elect all of the Company’s directors and may remove members of the board of directors for any reason. The shares of Class B ordinary shares will automatically convert into Class A ordinary shares at the time of a Business Combination on a one-for-one as-converted of the sum of the total number of all shares of ordinary shares outstanding upon the completion of the Initial Public Offering plus all Class A ordinary shares and equity-linked securities issued or deemed issued in connection with a Business Combination, excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination and excluding any private placement warrants issued to our sponsor, its affiliates or any member of our management team upon conversion of working capital loans. Rights — Except in cases where the Company is not the surviving company in a Business Combination, each holder of a right will automatically receive one-tenth pre-business one-tenth The Company will not issue fractional shares in connection with an exchange of rights. Fractional shares will either be rounded down to the nearest whole share or otherwise addressed in accordance with the applicable provisions of the Cayman Islands law. As a result, the holders of the rights must hold rights in multiples of 10 in order to receive shares for all of the holders’ rights upon closing of a Business Combination. If the Company is unable to complete an initial Business Combination within the Extended Combination Period and the Company redeems the Public Shares for the funds held in the Trust Account, holders of rights will not receive any of such funds for their rights and the rights will expire worthless. Warrants — Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. Accordingly, unless a unit holder purchases at least two units, they will not be able to receive or trade a whole warrant. The Public Warrants will become exercisable on the later of (a) 12 months from the closing of the Initial Public Offering and (b) 30 days after the completion of a Business Combination. The Company will not be obligated to deliver any Class A ordinary shares pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act with respect to the Class A ordinary shares underlying the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No Public Warrant will be exercisable, and the Company will not be obligated to issue any Class A ordinary shares upon exercise of a Public Warrant unless the share of Class A ordinary shares issuable upon such Public Warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the Public Warrants. The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of a Business Combination, it will use its commercially reasonable efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the Class A ordinary shares issuable upon exercise of the public warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination, and to maintain the effectiveness of such registration statement and a current prospectus relating to those Class A ordinary shares until the public warrants expire or are redeemed, as specified in the public warrant agreement; provided that if the Class A ordinary shares is at the time of any exercise of a public warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of public warrants who exercise their public warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but it will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. If a registration statement covering the Class A ordinary shares issuable upon exercise of the public warrants is not effective by the 60th business day after the closing of a Business Combination, public warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise public warrants on a “cashless basis” in accordance with Section 3(a) (9) of the Securities Act or another exemption, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of warrants when the price per Class A ordinary shares equals or exceeds $18.00. Once the public warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at a price of $0.01 per warrant; • upon not less than 30 days’ prior written notice of redemption to each warrant holder; and • if, and only if, the closing price of the Class A ordinary shares equals or exceeds $18.00 per share for any 20 trading days within a 30-trading In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in con nec tion with the closing of a Business Combination at an issue price or effective issue price of less than $ per share of Class A ordinary shares (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than % of the total equity proceeds, and interest thereon, available for the funding of a Business Combination on the date of the consummation of a Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Class A ordinary shares during the trading day period starting on the trading day prior to the day on which the Company consummates a Business Combination (such price, the “Market Value”) is below $ per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to % of the higher of the Market Value and the Newly Issued Price and the $ per share redemption trigger price will be adjusted (to the nearest cent) to be equal to % of the higher of the Market Value and the Newly Issued Price. The Private Placement Warrants are identical to the Public Warrants included in the Units being sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A ordinary shares issuable upon the exercise of the Private Placement Warrants are not transferable, assignable or saleable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants are exercisable for cash or on a cashless basis, at the holder’s option, and are non-redeemable	NOTE 6 — SHAREHOLDERS’ DEFICIT Preference Shares — The Company is authorized to issue 5,000,000 shares of preference shares with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s board of directors. At December 31, 2023 and 2022, there were no shares of preference shares issued or outstanding. Class A Ordinary shares — The Company is authorized to issue 500,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of Class A ordinary shares are entitled to one vote for each share. In connection with the shareholders’ vote at the Special meeting of shareholders held by the Company on June 29, 2023, 14,202,813 redeemable Class A ordinary shares were tendered for redemption for an aggregate value of $149,486,187 and distributed from the Trust Account on July 26, 2023. On July non-redeemable non-redeemable non-redeemable non-redeemable Class B Ordinary shares — The Company is authorized to issue 50,000,000 shares of Class B ordinary shares with a par value of $0.0001 per share. On July 13, 2023, the Company issued 4,743,749 shares of its non-redeemable Initial Public Offering. The underwriters exercised the over-allotment option in full on January 18, 2022. In January 2022, the Company effected a share capitalization for an additional per-share With respect to any other matter submitted to a vote of our shareholders, including any vote in connection with our initial business combination, except as required by law, holders of our Founder Shares and holders of our public shares will vote together as a single class, with each share entitling the holder to one vote. However, prior to the consummation of the Business Combination, holders of the Class B ordinary shares will have the right to elect all of the Company’s directors and may remove members of the board of directors for any reason. The shares of Class B ordinary shares will automatically convert into Class A ordinary shares at the time of a Business Combination on a one-for-one as-converted Rights — Except in cases where the Company is not the surviving company in a Business Combination, each holder of a right will automatically receive one-tenth pre-business one-tenth The Company will not issue fractional shares in connection with an exchange of rights. Fractional shares will either be rounded down to the nearest whole share or otherwise addressed in accordance with the applicable provisions of the Cayman Islands law. As a result, the holders of the rights must hold rights in multiples of 10 in order to receive shares for all of the holders’ rights upon closing of a Business Combination. If the Company is unable to complete an initial Business Combination within the Combination Period and the Company redeems the Public Shares for the funds held in the Trust Account, holders of rights will not receive any of such funds for their rights and the rights will expire worthless. Warrants — Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. Accordingly, unless a unit holder purchases at least two units, they will not be able to receive or trade a whole warrant. The Public Warrants will become exercisable on the later of (a) 12 months from the closing of the Initial Public Offering and (b) 30 days after the completion of a Business Combination. The Company will not be obligated to deliver any Class A ordinary shares pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act with respect to the Class A ordinary shares underlying the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No Public Warrant will be exercisable, and the Company will not be obligated to issue any Class A ordinary shares upon exercise of a Public Warrant unless the share of Class A ordinary shares issuable upon such Public Warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the Public Warrants. The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of a Business Combination, it will use its commercially reasonable efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the Class A ordinary shares issuable upon exercise of the public warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination, and to maintain the effectiveness of such registration statement and a current prospectus relating to those Class A ordinary shares until the public warrants expire or are redeemed, as specified in the public warrant agreement; provided that if the Class A ordinary shares is at the time of any exercise of a public warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of public warrants who exercise their public warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but it will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. If a registration statement covering the Class A ordinary shares issuable upon exercise of the public warrants is not effective by the 60th business day after the closing of a Business Combination, public warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise public warrants on a “cashless basis” in accordance with Section 3(a) (9) of the Securities Act or another exemption, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of warrants when the price per Class A ordinary shares equals or exceeds $18.00. Once the public warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at a price of $ 0.01 • upon not less than 30 • if, and only if, the closing price of the Class A ordinary shares equals or exceeds $ 18.00 20 30 If and when the Public Warrants become redeemable by the Company, it may exercise its redemption right even if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. In addition, if (x) the Company issues additional Class A ordinary shares or equity (such price, The Private Placement Warrants are identical to the Public Warrants included in the Units being sold in the Initial Public non-redeemable

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
Commitments and Contingencies	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 — COMMITMENTS AND CONTINGENCIES Registration and Shareholder Rights The holders of the Founder Shares, Private Placement Warrants, and warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of the Initial Public Offering, requiring the Company to register such securities for resale. The holders will have the right to require us to register for resale these securities pursuant to a shelf registration under Rule 415 under the Securities Act. The holders of a majority of these securities will also be entitled to make up to three demands, plus short form registration demands, that we register such securities. In addition, the holders will be entitled to certain “piggy-back” registration rights with respect to registration statements filed subsequent to our completion of our initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriter a 45-day On November 28, 2023, the Company and the underwriter entered into an agreement under which (i) the Sponsor will transfer 426,000 Class A ordinary shares held by the Sponsor to the underwriter upon the closing of the Company’s initial business combination and (ii) the underwriter will waive the deferred underwriter fee payable and any deferred underwriting commissions payable pursuant to the underwriter agreement dated April 22, 2021. For avoidance of doubt, the agreement applies only if the initial Business Combination is consummated, and the transfer of shares is effective and completed. Except as specifically amended in the agreement, all terms of the underwriting agreement dated April 22, 2021 shall remain in full force and effect. Consulting Agreements The Sponsor entered into consulting services agreements (the “Consulting Services Agreements”) with a service provider (the “Consultant”) on April 10, 2023 and September 5, 2023 to provide consulting, advisory and related services to the Sponsor and to the Company on behalf of the Sponsor. In accordance with the Consulting Services Agreements, the Consultant will purchase and the Sponsor will sell 75,000 shares of its Class B ordinary shares of the Company at a price of $0.006 per share in return for such services. The Consulting Services Agreements are contingent upon the consummation of the initial business combination. Compensation due to the Consultant is in scope of ASC 718 Compensation - Stock Compensation (“ASC 718”) and SAB Topic 5T. The consummation of the initial business combination is considered a performance condition under ASC 718 and stock based compensation should not be recognized until the performance condition is considered probable. As business combinations are not considered probable until consummated, the Company will not recognize compensation costs related to the Consulting Services Agreements until the consummation of the initial business combination. Capital Markets Advisory Agreement The Company entered into a capital markets advisory agreement (the “Advisory Agreement”) with a service provider (the “Advisor”) on June 21, 2024 to provide capital markets advisory services to the Company. In accordance with the Advisory Agreement, the Advisor will be paid an advisory fee comprised of $100,000 in cash and 75,000 common shares of the post initial business combination entity (the “Advisory Fee”). The Advisory agreement is contingent upon consummation of the initial business combination. The cash compensation due to the Advisor is in scope of ASC 450 Contingencies (“ASC 450”) and the share based compensation due to the Advisor is in scope of ASC 718. The consummation of the initial business combination is considered a loss contingency under ASC 450 and is considered a performance condition under ASC 718 and the Advisory Fee should not be recognized until considered probable. As business combinations are not considered probable until consummated, the Company will not recognize compensation costs related to the Advisory Fee until the consummation of the initial business combination.	NOTE 7 — COMMITMENTS AND CONTINGENCIES Registration and Shareholder Rights The holders of the Founder Shares, Private Placement Warrants, and warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of the Initial Public Offering, requiring the Company to register such securities for resale. The holders will have the right to require us to register for resale these securities pursuant to a shelf registration under Rule 415 under the Securities Act. The holders of a majority of these securities will also be entitled to make up to three demands, plus short form registration demands, that we register such securities. In addition, the holders will be entitled to certain “piggy-back” registration rights with respect to registration statements filed subsequent to our completion of our initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriter a 45-day On November 28, 2023, the Company and the underwriter entered into an agreement under which (i) the Sponsor will transfer 426,000 Class A ordinary shares held by the Sponsor to the underwriter upon the closing of the Company’s initial business combination and (ii) the underwriter will waive the deferred underwriter fee payable and any deferred underwriting commissions payable pursuant to the underwriter agreement dated April 22, 2021. For avoidance of doubt, the agreement applies only if the initial Business Combination is consummated, and the transfer of shares is effective and completed. Except as specifically amended in the agreement, all terms of the underwriting agreement dated April 22, 2021 shall remain in full force and effect. Founder Transaction Bonus Agreement The founder and Chief Executive Officer of Fusemachines (the “Executive”) is eligible to receive a transaction bonus in cash equal to the lesser of (i) 20% of each dollar of Parent closing cash in excess of $1,000,000, and (ii) $1,000,000 (the “Transaction Bonus”) at the time of the closing of the business combination (the “Closing”). The Transaction Bonus is subject to (i) the Executive actively supporting and working towards the completion of all of the requirements necessary to consummate the transactions contemplated by the Merger Agreement, as reasonably determined by the Company and Parent, prior to the Closing, (ii) the Executive continuing to be employed in good standing by the Company from the date hereof through the Closing, and (iii) the Closing of the Merger. If all of the foregoing conditions are satisfied, the Transaction Bonus shall be paid to the Executive concurrently with the Closing.

Fair Value Measurements

Fair Value Measurements	9 Months Ended	12 Months Ended
Fair Value Measurements	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 8 — FAIR VALUE MEASUREMENTS At September 30, 2024 and December 31, 2023, the Company’s marketable securities held in the Trust Account were valued at $15,779,835 and $51,976,918, respectively. The marketable securities held in the Trust Account must be recorded on the balance sheet at fair value and are subject to re-measurement re- The following table presents the fair value information, as of September 30, 2024 and December 31, 2023, of the Company’s financial assets that were accounted for at fair value on a recurring basis and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. The Company’s marketable securities held in the Trust Account are based on dividend and interest income and market fluctuations in th e The following table sets forth by level within the fair value hierarchy the Company’s assets and liabilities that were accounted for at fair value on a recurring basis: (Level 1) (Level 2) (Level 3) As of September 30, 2024 Assets: Treasury Trust Funds held in Trust Account $ 15,779,835 $ — $ — As of December 31, 2023 Assets: Treasury Trust Funds held in Trust Account $ 51,976,918 $ — $ —	NOTE 8 — FAIR VALUE MEASUREMENTS At December 31, 2023 and 2022, the Company’s marketable securities held in the Trust Account were valued at $ and $ , respectively. The marketable securities held in the Trust Account must be recorded on the balance sheet at fair value and are subject to re-measurement at each balance sheet date. With each re- measurement, the valuations will be adjusted to fair value, with the change in fair value recognized in the Company’s consolidated statements of operations. The following table presents the fair value information, as of December 31, 2023 and 2022, of the Company’s financial assets that were accounted for at fair value on a recurring basis and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. The Company’s marketable securities held in the Trust Account are based on dividend and interest income and market fluctuations in the value of invested marketable securities, which are considered observable. The fair value of the marketable securities held in trust is classified within Level 1 of the fair value hierarchy. The following table sets forth by level within the fair value hierarchy the Company’s assets and liabilities that were accounted for at fair value on a recurring basis: (Level 1) (Level 2) (Level 3) As of December 31, 2023 Assets: Treasury Trust Funds held in Trust Account $ 51,976,918 $ — $ — As of December 31, 2022 Assets: U.S. Treasury Securities held in Trust Account $ 194,767,885 $ — $ —

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
Subsequent Events	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 — SUBSEQUENT EVENT S On October 2, 2024, the Company drew an additional $ 200,000 On October 15, 2024, the Company deposited $30,000 into the Trust Account to extend the time with which the Company has to complete a business combination to November 18, 2024. On November 13, 2024, the Company drew an additional $200,000 on the 2nd A&R WC Promissory Note. On November 14, 2024, the Company deposited $30,000 into the Trust Account to extend the time with which the Company has to complete a business combination to December 18, 2024.	NOTE 9 — SUBSEQUENT EVENTS On January 18, 2024, the Company issued the A&R WC Promissory Note to the Sponsor, to replace the initial promissory note issued to the Sponsor on February 28, 2023 for working capital, allowing the Company to borrow up to $1,500,000. The A&R WC Promissory Note is unsecured, increases the amount the Company may borrow to $2,000,000, bears interest at a rate of 4.75% per annum, and is payable on the earlier to occur of (i) the date by which the Company has to complete a business combination or (ii) the effective date of a business combination. On January 22, 2024, the Company (which shall de-register On January 16, 2024, the Company deposited $70,000 into the Company’s Trust Account On February 15, 2024, the Company deposited $ into the Company’s Trust Account in order to further extend the amount of time it has available to complete a business combination from February 18, 2024 to March 18, 2024. On March 15, 2024, the Company deposited $ into the Company’s Trust Account in order to further extend the amount of time it has available to complete a business combination from March 18, 2024 to April 18, 2024.

Summary of Significant Accoun_2

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Earnings Per Share Basic and Diluted	The following tables reflect the calculation of basic and diluted net income (loss) p e eptemb For the Three Months Ended September 30, 2024 Net loss $ (132,909 ) Remeasurement of temporary equity to redemption value (610,118 ) Net loss including remeasurement of temporary equity to red e $ (743,027 ) For the Three Months Ended September 30, 2024 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 1,372,687 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (278,639 ) $ (464,388 ) $ 0 Deemed dividend for remeasurement of temporary equity to redemption value 610,118 — — Total net income (loss) allocated by class $ 331,479 $ (464,388 ) $ 0 Denominator: Weighted-average shares outstanding 3,220,241 4,743,749 1 Basic and diluted net income (loss) per share $ 0.10 $ (0.10 ) $ (0.10 ) For the Nine Months Ended September 30, 2024 Net income $ 437,633 Remeasurement of temporary equity to redemption value (2,399,140 ) Net loss including remeasurement of temporary equity to redemption value $ (1,961,507 ) For the Nine Months Ended September 30, 2024 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 1,372,687 4,743,749 1 Basic and diluted net inc om Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (889,701 ) $ (1,071,806 ) $ 0 Deemed dividend for remeasurement of temporary equity to redemption value 2,399,140 — — Total net income (loss) allocated by class $ 1,509,439 $ (1,071,806 ) $ 0 Denominator: Weighted-average shares outstanding 4,251,096 4,743,749 1 Basic and diluted net income (loss) per share $ 0.36 $ (0.23 ) $ (0.23 ) The following tables reflect the calculation of basic and diluted net income (loss) per ordinary shares for the three and six months ended September 30, 2023 (in dollars, except per share amounts): For the Three Months Ended September 30, 2023 Net income $ 857,708 Remeasurement of temporary equity to redemption value (1,380,072 ) Net loss including remeasurement of temporary equity to redemption value $ (522,364 ) For the Three Months Ended September 30, 2023 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 4,772,187 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net income including remeasurement of temporary equity to redemption value based on ownership percentage $ (306,030 ) $ (201,572 ) $ (14,762 ) Deemed dividend for remeasurement of temporary equity to redemption value 1,380,072 — — Total net income (loss) allocated by class $ 1,074,042 $ (201,572 ) $ (14,762 ) Denominator: Weighted-average shares outstanding 8,786,025 4,073,437 670,313 Basic and diluted net income (loss) per share $ 0.12 $ (0.05 ) $ (0.02 ) For the Nine Months Ended September 30, 2023 Net income $ 4,569,632 Remeasurement of temporary equity to redemption value (5,804,241 ) Net loss including remeasurement of temporary equity to redemption value $ (1,234,609 ) For the Nine Months Ended September 30, 2023 Class A Redeemable Class A Non-redeemable Class B Non-redeemable Total number of shares 4,772,187 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net income including remeasurement of temporary equity to redemption value based on ownership percentage $ (875,826 ) $ (201,572 ) $ (157,211 ) Deemed dividend for remeasurement of temporary equity to redemption value 5,804,241 — — Total net income (loss) allocated by class $ 4,928,415 $ (201,572 ) $ (157,211 ) Denominator: Weighted-average shares outstanding 15,541,353 1,372,733 3,371,017 Basic and diluted net income (loss) per share $ 0.32 $ (0.15 ) $ (0.05 )	The following tables reflect the calculation of basic and diluted net income (loss) per ordinary shares for the year ended December 31, 2023 (in dollars, except per share amounts): For the Year Ended December 31, 2023 Net income $ 4,626,782 Less: Remeasurement of Class A redeemable shares to redemption value (6,695,220 ) Net loss including remeasurement of temporary equity to redemption value $ (2,068,438 ) For the Year Ended December 31, 2023 Class A Redeemable Class A Non-Redeemable Class B Non-Redeemable Total number of shares 4,772,187 4,743,749 1 Basic and diluted net income (loss) per share Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (1,293,986 ) $ (617,240 ) $ (157,212 ) Deemed dividend for remeasurement of temporary equity to redemption value 6,695,220 — — Total net income (loss) allocated by class $ 5,401,234 $ (617,240 ) $ (157,212 ) Denominator: Weighted average shares outstanding 12,826,933 2,222,414 2,521,336 Basic and diluted net income (loss) per share $ 0.42 $ (0.28 ) (0.06 ) The following tables reflec t t 2 For the Year Ended December 31, 2022 Net income $ 2,057,255 Less: Remeasurement of Class A redeemable shares to redemption value (32,883,377 ) Net loss including remeasurement of temporary equity to redemption value $ (30,826,122 ) For the Year Ended December 31, 2022 Class A Redeemable Class A Non-Redeemable Class B Non-Redeemable Total number of shares 18,975,000 — 4,743,750 Basic and diluted net income (loss) per share Numerator: Allocation of net loss including remeasurement of temporary equity to redemption value based on ownership percentage $ (24,658,782 ) $ — $ (6,167,340 ) Deemed dividend for remeasurement of temporary equity to redemption value 32,883,337 — Total net income (loss) allocated by class $ 8,224,595 $ — $ (6,167,340 ) Denominator: Weighted average shares outstanding 18,091,233 — 4,743,750 Basic and diluted net income (loss) per share $ 0.45 $ — (1.30 )
Summary Of Class A Ordinary Shares Subject to Possible Redemption		The Class A ordinary shares subject to possible redemption is reflected on the consolidated s Gross proceeds from initial public offering $ 189,750,000 Less: Fair value allocated to public warrants (4,524,000 ) Fair value allocated to rights (12,948,540 ) Offering costs allocated to Class A ordinary shares subject to possible redemption (10,392,952 ) Plus: Remeasurement of Class A ordinary shares subject to possible redemption 32,883,377 Class A ordinary shares subject to possible redemption, December 31, 2022 194,767,885 Less: Shareholder redemption of Class A ordinary shares (149,486,187 ) Plus: Remeasurement of Class A ordinary shares subject to possible redemption 6,695,220 Class A ordinary shares subject to possible redemption, December 31, 2023 $ 51,976,918

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Summary of the Fair Value Hierarchy the Company's Assets and Liabilities that were Accounted for at Fair Value on a Recurring Basis	The following table sets forth by level within the fair value hierarchy the Company’s assets and liabilities that were accounted for at fair value on a recurring basis: (Level 1) (Level 2) (Level 3) As of September 30, 2024 Assets: Treasury Trust Funds held in Trust Account $ 15,779,835 $ — $ — As of December 31, 2023 Assets: Treasury Trust Funds held in Trust Account $ 51,976,918 $ — $ —	The following table sets forth by level within the fair value hierarchy the Company’s assets and liabilities that were accounted for at fair value on a recurring basis: (Level 1) (Level 2) (Level 3) As of December 31, 2023 Assets: Treasury Trust Funds held in Trust Account $ 51,976,918 $ — $ — As of December 31, 2022 Assets: U.S. Treasury Securities held in Trust Account $ 194,767,885 $ — $ —

Organization and Business Bac_2

Organization and Business Background - Additional Information (Detail) - USD ($)																9 Months Ended	12 Months Ended
	Nov. 14, 2024	Oct. 15, 2024	Sep. 30, 2024	Aug. 18, 2024	Mar. 15, 2024	Feb. 15, 2024	Jan. 16, 2024	Dec. 15, 2023	Nov. 16, 2023	Oct. 17, 2023	Sep. 14, 2023	Aug. 18, 2023	Aug. 14, 2023	Jul. 13, 2023	Jan. 18, 2022	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Aug. 27, 2024	Aug. 21, 2024	Sep. 05, 2023	Jul. 26, 2023	Jul. 11, 2023	Jun. 29, 2023	Apr. 10, 2023
Common stock, conversion basis															one right to acquire one-tenth of an Ordinary Share, and one-half of one redeemable warrant	20	20
Common stock, par or stated value per share															$ 0.0001
Purchase of ordinary share			1												1	1	1
Purchase of ordinary share, per share			$ 11.5												$ 11.5	$ 11.5	$ 11.5
Shares issued, price per share															$ 10
Proceeds from issuance initial public offering															$ 189,750,000	$ 191,647,500	$ 191,647,500
Proceeds from issuance of warrants																		$ 7,942,500
Class of warrants or rights redemption price per unit																		$ 10
Company's operating account																2,250,000	$ 2,250,000
Percentage of public shares to be redeemed in case business combination is not consummated															100%		100%
Cash			$ 47,353													47,353	$ 138,283	$ 224,474
Net working (deficit) capital																	(1,676,487)	151,951
Accumulated deficit			(10,189,718)													(10,189,718)	(8,318,211)	$ (6,489,773)
Assets held in trust														$ 70,000
Payments to acquire restricted investments		$ 30,000		$ 30,000				$ 70,000	$ 70,000	$ 70,000	$ 70,000	$ 70,000	$ 70,000		$ 191,647,500	910,000
Amount to be deposited in the trust account for each extension														$ 70,000
Delayed fee payable one month from now			35,000													35,000	35,000
Delay fees payable two months from now			50,000													50,000	50,000
Delay of filing fee third month and thereafter per month			70,000													70,000	70,000
Net working capital (deficit)			3,547,994													$ 3,547,994	$ 1,676,487
Subsequent Event [Member]
Business combination	$ 30,000	$ 30,000			$ 70,000	$ 70,000	$ 70,000
Deposit One [Member]
Payments to acquire restricted investments			30,000
Deposit Two [Member]
Payments to acquire restricted investments			$ 60,000
Parent Company Subscription Agreements [Member]
Shares issued, price per share																	$ 10
Excess cash for which capital is not eligible to be raised																	$ 1,000,000
Reduction as a percentage of excess cash in equity financing																	20%
Lock in period of shares																	1 year
Share Price																	$ 12
Number of trading days for determining the share price																	20 days
Aggregate number of consecutive trading days for determining the share price																	30 days
Minimum number of days post merger for determining the consecutive trading days																	120 days
Tranche One [Member] \| Parent Company Subscription Agreements [Member]
Common stock shares subscribed but not issued value																	$ 8,240,000
Based On The Outstanding Balance Under Restated Promissoy Note [Member] \| Parent Company Subscription Agreements [Member]
Common stock shares subscribed but not issued value																	2,000,000
Available Amount After Reduction Of Excess Cash Available [Member] \| Parent Company Subscription Agreements [Member]
Common stock shares subscribed but not issued value																	3,000,000
Fuse Machines [Member]
Numerator for considering common stock shares to be issued by the resultant company																	$ 10
Aggregate merger consideration per share																	$ 200,000,000
Each Outstanding Warrant Convertible Into One Parent Company Ordinary Share [Member]
Class of warrants or rights number of shares covered by each warrant or right																	1
Each Outstanding Parent Right Convertible To Acquire One Tenth Of Parent Company Share [Member]
Class of warrants or rights number of shares covered by each warrant or right																	0.1
Each Outstanding Unit Of CSLM Shall Convert Into Parent Company Company Share [Member]
Class of warrants or rights number of shares covered by each warrant or right																	1
One Right To Acquire One Tenth of A Parent Common Share [Member]
Class of warrants or rights number of shares covered by each warrant or right																	0.1
One Right To Acquire One Half Of Domesticated Parent Warrant [Member]
Class of warrants or rights number of shares covered by each warrant or right																	0.5
Maximum [Member] \| Merger Agreement Amendment [Member]
Line of Credit Facility, Maximum Borrowing Capacity																			$ 2,750,000
Minimum [Member] \| Merger Agreement Amendment [Member]
Line of Credit Facility, Maximum Borrowing Capacity																			$ 2,000,000
Sponsor [Member]
Minimum notice period to be given to the holders of warrants																		30 days
Private Placement Warrants [Member] \| Sponsor [Member]
Class of warrant or right issued during period warrants																		7,942,500
Sale of stock, price per share			$ 1													$ 1	$ 1	$ 1
IPO [Member]
Stock issued during period, shares															18,975,000	18,975,000	18,975,000
Shares issued, price per share			10													$ 10	$ 10
Over-Allotment Option [Member]
Stock issued during period, shares															2,475,000
Common Class A [Member]
Stock issued during period, shares														4,743,749		4,743,749	4,743,749
Common stock, conversion basis															one
Common stock, par or stated value per share			$ 0.0001													$ 0.0001	$ 0.0001	$ 0.0001
Accumulated deficit															$ 5,377,489
Temporary equity, shares outstanding			1,372,687	3,399,500												1,372,687	4,772,187	18,975,000					14,202,813	14,202,813
Temporary equity, aggregate amount of redemption requirement			$ 149,486,187													$ 149,486,187	$ 149,486,187			$ 38,596,223		$ 149,486,187	$ 149,486,187	$ 149,486,187
Temporary equity, redemption price per share																							$ 10.53
Common Class A [Member] \| Stock To Convert Into Parent Company Common Stock [Member]
Common stock, par or stated value per share																	$ 0.0001
Common Class B [Member]
Stock issued during period, shares														4,743,749
Common stock, par or stated value per share			$ 0.0001													$ 0.0001	0.0001	$ 0.0001
Temporary equity, shares outstanding																		4,743,750
Common Class B [Member] \| Sponsor To Surrender Shares To The Company For No Consideration [Member]
Common stock, par or stated value per share																	0.0001
Common Class B [Member] \| Stock To Convert Into Parent Company Common Stock [Member]
Common stock, par or stated value per share																	0.0001
Common Class B [Member] \| Sponsor [Member]
Common stock, par or stated value per share			$ 0.0001													$ 0.0001	$ 0.0001
Sale of stock, price per share																					$ 0.006				$ 0.006

Organization and Business Bac_3

Organization and Business Background - Additional Information 1 (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Feb. 28, 2023	Feb. 27, 2023	Dec. 31, 2022	Jan. 18, 2022
Common stock, par or stated value per share						$ 0.0001
Commercial Paper [Member]
Debt instrument interest rate		4.75%		4.75%
Debt instrument, face amount			$ 1,500,000	$ 1,500,000
December Two Thousand And Twenty Three Convertible Debt [Member] \| For The Repurchase Of Common Stock Of The Company [Member]
Debt instrument, face amount		$ 2
Common Class B [Member]
Common stock, par or stated value per share	$ 0.0001	$ 0.0001			$ 0.0001
Sponsor [Member] \| December Two Thousand And Twenty Three Convertible Debt [Member]
Number of business days within which loan shall be provided to the company		5 days
Debt instrument, face amount		$ 6.5
Number of days post merger within which debt shall be convertible into the shares of the company		5 days
Sponsor [Member] \| December Two Thousand And Twenty Three Convertible Debt [Member] \| General Corporate Purposes [Member]
Debt instrument, face amount		$ 4.5
Sponsor [Member] \| Common Class B [Member]
Stock shares issued during the period for services value	$ 25,000	$ 25,000
Common stock, par or stated value per share	$ 0.0001	$ 0.0001

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)										3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 15, 2024	Aug. 18, 2024	Dec. 15, 2023	Nov. 16, 2023	Oct. 17, 2023	Sep. 14, 2023	Aug. 18, 2023	Aug. 14, 2023	Jan. 18, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Aug. 21, 2024	Jul. 26, 2023	Jul. 11, 2023	Jun. 29, 2023
Proceeds from issuance initial public offering	$ 30,000	$ 30,000	$ 70,000	$ 70,000	$ 70,000	$ 70,000	$ 70,000	$ 70,000	$ 191,647,500			$ 910,000
Term of restricted investments									185 days
Percentage of public shares to be redeemed in case business combination is not consummated									100%					100%
Additional paid-in capital										$ 0		0		$ 0	$ 0
Accumulated deficit										(10,189,718)		$ (10,189,718)		$ (8,318,211)	(6,489,773)
Effective income tax rate reconciliation, percent												50%		50%
Unrecognized tax benefits										0		$ 0		$ 0	0
Unrecognized tax benefits, income tax penalties and interest accrued										0		0		0	$ 0
Delayed fee payable one month from now										35,000		35,000		35,000
Delay fees payable two months from now										50,000		50,000		50,000
Delay of filing fee third month and thereafter per month										70,000		70,000		$ 70,000
Other non operating income miscellaneous fee										210,000	$ 0	435,000	$ 0
Remeasurement of common stock subject to possible redemption										610,118	1,380,072	2,399,140	5,804,241
Provision for credit losses on covenant receivable										$ 210,000	$ 0	$ 435,000	$ 0
Redeemable Class A [Member]
Temporary equity, shares outstanding										1,372,687	4,772,187	1,372,687	4,772,187	4,772,187	18,975,000
Allocation of net income loss percentage														80%	20%
Temporary equity, aggregate amount of redemption requirement										$ 610,118	$ 1,380,072	$ 2,399,140	$ 5,804,241	$ 6,695,220	$ 32,883,337
Non Redeemable Class A and Class B [Member]
Allocation of net income loss percentage														80%	20%
PublicWarrants [Member] \| IPO [Member]
Total offering costs									$ 272,919
Rights [Member] \| IPO [Member]
Total offering costs									$ 781,144
From The Completion Of Business Combination [Member]
Period after which the warrants are exercisable									12 months
Common Class A [Member]
Total offering costs									$ 11,447,015
Temporary equity, shares outstanding		3,399,500								1,372,687		1,372,687		4,772,187	18,975,000			14,202,813	14,202,813
Remeasurement of trust account									29,762,992
Additional paid-in capital									24,385,503
Accumulated deficit									5,377,489
Temporary equity, aggregate amount of redemption requirement										$ 149,486,187		$ 149,486,187		$ 149,486,187		$ 38,596,223	$ 149,486,187	$ 149,486,187	$ 149,486,187
Temporary equity, aggregate amount of redemption requirement														$ 3,120,385	$ 6,695,220
Common Class A [Member] \| IPO [Member]
Total offering costs									$ 10,392,952

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Earnings Per Share Basic and Diluted (Detail) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Earnings Per Share Basic And Diluted [Line Items]
Net income (loss)	$ (132,909)	$ 422,450	$ 148,092	$ 857,708	$ 2,093,294	$ 1,618,630	$ 437,633	$ 4,569,632	$ 4,626,782	$ 2,057,255
Remeasurement of Class A redeemable shares to redemption value	(610,118)			(1,380,072)			(2,399,140)	(5,804,241)	(6,695,220)	(32,883,377)
Net loss including remeasurement of temporary equity to redemption value	$ (743,027)			$ (522,364)			$ (1,961,507)	$ (1,234,609)	$ (2,068,438)	$ (30,826,122)
Redeemable Class A [Member]
Schedule Of Earnings Per Share Basic And Diluted [Line Items]
Total number of shares	1,372,687			4,772,187			1,372,687	4,772,187	4,772,187	18,975,000
Net income (loss)	$ (278,639)			$ (306,030)			$ (889,701)	$ (875,826)	$ (1,293,986)	$ (24,658,782)
Deemed dividend for remeasurement of temporary equity to redemption value	610,118			1,380,072			2,399,140	5,804,241	6,695,220	32,883,337
Total net income (loss) allocated by class	$ 331,479			$ 1,074,042			$ 1,509,439	$ 4,928,415	$ 5,401,234	$ 8,224,595
Weighted average shares outstanding	3,220,241			8,786,025			4,251,096	15,541,353	12,826,933	18,091,233
Weighted average shares outstanding	3,220,241			8,786,025			4,251,096	15,541,353	12,826,933	18,091,233
Basic net income (loss) per share	$ 0.1			$ 0.12			$ 0.36	$ 0.32	$ 0.42	$ 0.45
diluted net income (loss) per share	$ 0.1			$ 0.12			$ 0.36	$ 0.32	$ 0.42	$ 0.45
Class A Non Redeemable [Member]
Schedule Of Earnings Per Share Basic And Diluted [Line Items]
Total number of shares	4,743,749			4,743,749			4,743,749	4,743,749	4,743,749	0
Net income (loss)	$ (464,388)			$ (201,572)			$ (1,071,806)	$ (201,572)	$ (617,240)	$ 0
Deemed dividend for remeasurement of temporary equity to redemption value	0			0			0	0	0	0
Total net income (loss) allocated by class	$ (464,388)			$ (201,572)			$ (1,071,806)	$ (201,572)	$ (617,240)	$ 0
Weighted average shares outstanding	4,743,749			4,073,437			4,743,749	1,372,733	2,222,414	0
Weighted average shares outstanding	4,743,749			4,073,437			4,743,749	1,372,733	2,222,414	0
Basic net income (loss) per share	$ (0.1)			$ (0.05)			$ (0.23)	$ (0.15)	$ (0.28)	$ 0
diluted net income (loss) per share	$ (0.1)			$ (0.05)			$ (0.23)	$ (0.15)	$ (0.28)	$ 0
Class B Non Redeemable [Member]
Schedule Of Earnings Per Share Basic And Diluted [Line Items]
Total number of shares	1			1			1	1	1	4,743,750
Net income (loss)	$ 0			$ (14,762)			$ 0	$ (157,211)	$ (157,212)	$ (6,167,340)
Deemed dividend for remeasurement of temporary equity to redemption value	0			0			0	0	0
Total net income (loss) allocated by class	$ 0			$ (14,762)			$ 0	$ (157,211)	$ (157,212)	$ (6,167,340)
Weighted average shares outstanding	1			670,313			1	3,371,017	2,521,336	4,743,750
Weighted average shares outstanding	1			670,313			1	3,371,017	2,521,336	4,743,750
Basic net income (loss) per share	$ (0.1)			$ (0.02)			$ (0.23)	$ (0.05)	$ (0.06)	$ (1.3)
diluted net income (loss) per share	$ (0.1)			$ (0.02)			$ (0.23)	$ (0.05)	$ (0.06)	$ (1.3)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Class A Ordinary Shares Subject to Possible Redemption (Detail) - USD ($)		3 Months Ended						9 Months Ended	12 Months Ended
	Jan. 18, 2022	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair value allocated to rights
Gross proceeds from initial public offering	$ 189,750,000							$ 191,647,500	$ 191,647,500
Fair value allocated to public warrants										$ (4,524,000)
Fair value allocated to rights										(12,948,540)
Re-measurement on Class A ordinary shares subject to possible redemption		$ (610,118)	$ (899,680)	$ (889,342)	$ (1,380,072)	$ (2,318,917)	$ (2,105,252)		(6,695,220)	(32,883,377)
Class A ordinary shares subject to possible redemption at redemption value		$ 15,779,835						$ 15,779,835	51,976,918	194,767,885
Common Class A [Member]
Fair value allocated to rights
Gross proceeds from initial public offering										189,750,000
Offering costs allocated to Class A ordinary shares subject to possible redemption										(10,392,952)
Re-measurement on Class A ordinary shares subject to possible redemption									6,695,220	32,883,377
Shareholder redemption of Class A ordinary shares									(149,486,187)
Class A ordinary shares subject to possible redemption at redemption value									$ 51,976,918	$ 194,767,885

Initial Public Offering - Addit

Initial Public Offering - Additional Information (Detail) - $ / shares			9 Months Ended	12 Months Ended
	Jul. 13, 2023	Jan. 18, 2022	Sep. 30, 2024	Dec. 31, 2023
Initial Public Offering [Line Items]
Shares issued, price per share		$ 10
Class of warrant or right, exercise price of warrants or rights		$ 11.5	$ 11.5	$ 11.5
Purchase of ordinary share		1	1	1
Common Class A [Member]
Initial Public Offering [Line Items]
Stock issued during period, shares	4,743,749		4,743,749	4,743,749
IPO [Member]
Initial Public Offering [Line Items]
Stock issued during period, shares		18,975,000	18,975,000	18,975,000
Shares issued, price per share			$ 10	$ 10
IPO [Member] \| U.S. government securities [Member]
Initial Public Offering [Line Items]
Shares issued, price per share			10.1	10.1
IPO [Member] \| Public Warrant [Member] \| Common Class A [Member]
Initial Public Offering [Line Items]
Class of warrant or right, exercise price of warrants or rights			$ 11.5	$ 11.5
Purchase of ordinary share			1	1

Private Placement - Addtional I

Private Placement - Addtional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2024	Dec. 31, 2023	Jan. 18, 2022
Class of Warrant or Right [Line Items]
Proceeds from issuance of warrants	$ 7,942,500
Purchase of ordinary share		1	1	1
Purchase of ordinary share, per share		$ 11.5	$ 11.5	$ 11.5
Private Placement Warrants [Member] \| Sponsor [Member]
Class of Warrant or Right [Line Items]
Class of warrant or right issued during period warrants	7,942,500
Sale of stock, price per share	$ 1	$ 1	$ 1

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)					3 Months Ended				9 Months Ended		12 Months Ended
	Jul. 13, 2023	Feb. 27, 2023	Aug. 31, 2021	Jul. 31, 2021	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Aug. 19, 2024	Jan. 18, 2024	Feb. 28, 2023
Sponsor purchased shares , purchase price												$ 16,418,477
Principal amount repayment												181,313
Notes payable												0
General and administration expense					$ 30,000			$ 0	$ 90,000	$ 0	$ 240,000
Adjustment to additional paid in capital waiver of administrative service fees					30,000	$ 30,000	$ 30,000	$ 0	90,000	$ 0	$ 240,000
Commercial Paper [Member]
Principal amount		$ 1,500,000													$ 1,500,000
Debt instrument interest rate		4.75%									4.75%
Proceeds from related party debt		$ 1,230,000							2,350,000		$ 1,230,000
Interest payable					97,903				97,903		28,288
Commercial Paper [Member] \| Subsequent Event [Member]
Debt instrument interest rate														4.75%
Amended And Restated Working Capital Promissory Note [Member]
Principal amount														$ 2,000,000
Amended And Restated Working Capital Promissory Note [Member] \| Subsequent Event [Member]
Principal amount														$ 2,000,000
Second Amended And Restated Working Capital Promissory Note [Member]
Principal amount													$ 2,750,000
Sponsor [Member]
Payable for office and administration support services per month											10,000
Founder Shares [Member] \| Sponsor [Member] \| Independent Director Nominee [Member]
Sponsor purchased shares			50,000
Unsecured Promissory Note [Member] \| Sponsor [Member]
Principal amount				$ 300,000
Principal amount repayment date				Jan. 18, 2022
Principal amount repayment				$ 206,313
Promissory note overpayment											25,000	25,000
Working Capital Loans [Member]
Principal amount					0				0		0	$ 0
Working capital loans convertible into warrants					$ 2,000,000				$ 2,000,000		$ 2,000,000
Working capital loans convertible into warrants, per warrant					$ 1				$ 1		$ 1
Common Class B [Member]
Sponsor purchased shares	4,743,749
Common Class B [Member] \| Founder Shares [Member] \| Sponsor [Member]
Sponsor purchased shares				4,743,750
Sponsor purchased shares , purchase price				$ 25,000
Aggregate of shares subject to forfeiture				618,750							618,750
Percentage of issued and outstanding shares after the initial public offering collectively held by initial stockholders				20%							20%
Transfer, assign or sell any shares or warrants after completion of initial business combination, threshold trading days									20 days		20 days
Transfer, assign or sell any shares or warrants after completion of initial business combination, threshold consecutive trading days									30 days		30 days
Threshold period after business combination in which specified trading days within any specified trading day period commences									120 days		120 days

Shareholders' Deficit - Additio

Shareholders' Deficit - Additional Information (Detail)				1 Months Ended	9 Months Ended	12 Months Ended
Shareholders' Deficit - Additional Information (Detail)	Jul. 13, 2023 shares	Jan. 18, 2022 $ / shares	Jul. 31, 2021 shares	Jan. 31, 2022 shares	Sep. 30, 2024 USD ($) Day $ / shares shares	Dec. 31, 2023 USD ($) Day $ / shares shares	Aug. 21, 2024 USD ($)	Aug. 18, 2024 shares	Jul. 26, 2023 USD ($)	Jul. 11, 2023 USD ($) shares	Jun. 29, 2023 USD ($) shares	Dec. 31, 2022 $ / shares shares
Class of Stock [Line Items]
Preference shares, shares authorized					5,000,000	5,000,000						5,000,000
Preference shares, par or stated value per share \| $ / shares					$ 0.0001	$ 0.0001						$ 0.0001
Preference shares, shares issued					0	0						0
Preference shares, shares outstanding					0	0						0
Common stock, par or stated value per share \| $ / shares		$ 0.0001
Common stock, Conversion basis		one right to acquire one-tenth of an Ordinary Share, and one-half of one redeemable warrant			20	20
Private Placement Warrants [Member]
Class of Stock [Line Items]
Warrant non transferable Period					30 days	30 days
Public Warrant [Member]
Class of Stock [Line Items]
Warrant exercise period condition one					12 months	12 months
Warrant exercise period condition two					30 days	30 days
Maximum thres hold period for filing registration statement after business combination \| Day					20	20
Maximum threshold period for registration statement to become effective after business combination \| Day					60	60
Class of warrant or right, redemption price of warrants or rights \| $ / shares					$ 0.01	$ 0.01
Redemption period					30 days	30 days
Warrant redemption condition minimum share price \| $ / shares					$ 18	$ 18
Class of warrant or right, redemption of warrants or rights, threshold trading days					20 days	20 days
Class of warrant or right, redemption of warrants or rights, threshold consecutive trading days					30 days	30 days
Public Warrant [Member] \| Event Triggering Warrant Redemption [Member]
Class of Stock [Line Items]
Share price \| $ / shares					$ 9.2	$ 9.2
Percentage of equity proceeds from business combination as a percentage of total proceeds					60%	60%
Number of trading days					20 days	20 days
Public Warrant [Member] \| Event Triggering Warrant Redemption [Member] \| Trigger Price One [Member]
Class of Stock [Line Items]
Redemption trigger price as a percentage of newly issued price					115%	115%
Class of warrants or rights redemption trigger price \| $ / shares					$ 18	$ 18
Public Warrant [Member] \| Event Triggering Warrant Redemption [Member] \| Trigger Price Two [Member]
Class of Stock [Line Items]
Redemption trigger price as a percentage of newly issued price					180%	180%
Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized					500,000,000	500,000,000						500,000,000
Common stock, par or stated value per share \| $ / shares					$ 0.0001	$ 0.0001						$ 0.0001
Common stock, voting rights					one	one
Ordinary shares issued					4,743,749	4,743,749						0
Ordinary shares outstanding					4,743,749	4,743,749						0
Ordinary shares issued subject to possible redemption					1,372,687	4,772,187						18,975,000
Ordinary shares outstanding subject to possible redemption					1,372,687	4,772,187		3,399,500		14,202,813	14,202,813	18,975,000
Stock issued during period, shares	4,743,749				4,743,749	4,743,749
Common stock, Conversion basis		one
Temporary equity, aggregate amount of redemption requirement \| $					$ 149,486,187	$ 149,486,187	$ 38,596,223		$ 149,486,187	$ 149,486,187	$ 149,486,187
Common Class B [Member]
Class of Stock [Line Items]
Common stock, shares authorized					50,000,000	50,000,000						50,000,000
Common stock, par or stated value per share \| $ / shares					$ 0.0001	$ 0.0001						$ 0.0001
Ordinary shares issued					1	1						4,743,750
Ordinary shares outstanding					1	1						4,743,750
Ordinary shares outstanding subject to possible redemption												4,743,750
Stock issued during period, shares	4,743,749
Temporary equity, Share capitalization				431,250
Sponsor [Member] \| Common Class B [Member]
Class of Stock [Line Items]
Common stock, par or stated value per share \| $ / shares					$ 0.0001	$ 0.0001
Sponsor [Member] \| Founder Shares [Member] \| Common Class B [Member]
Class of Stock [Line Items]
Stock issued during period, shares			4,743,750
Aggregate of shares subject to forfeiture			618,750			618,750
Percentage of issued and outstanding shares after initial public offering collectively held by initial stockholders			20%			20%

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)					12 Months Ended
	Jun. 21, 2024	Sep. 05, 2023	Apr. 10, 2023	Jan. 18, 2022	Dec. 31, 2023	Nov. 28, 2023
Underwriting Agreement [Member]
Payments for underwriting expense				$ 3,795,000
Deferred fee ,Per shares				$ 0.35
Deferred compensation liability, classified, noncurrent				$ 6,641,250
Underwriting Discount Per Share				$ 0.2
Founder Transaction Bonus Agreement [Member] \| Fuse Machines [Member] \| Founder and Chief Executive Officer [Member]
Percentage of eligible bonus on excess cash					20%
Threshold cash balance beyond which bonus percentage is calculated					$ 1,000,000
Transaction bonus at the time of consummation of business combination					$ 1,000,000
Capital Markets Advisory Agreement [Member]
Advisory fee paid in cash	$ 100,000
Advisory paid in share for post business combination	75,000
Over-Allotment Option [Member] \| Underwriting Agreement [Member]
Initial Public Offering purchase Limit				2,475,000
Number Of Days Granted To Underwriters To Subscribe Shares Pursuant To Overallotment Option				45 days
Common Class A [Member] \| Sponsor [Member]
Interse share transfer to be made						426,000
Common Class B [Member] \| Sponsor [Member]
Sale of stock, number of shares issued in transaction		75,000	75,000
Sale of stock, price per share		$ 0.006	$ 0.006

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Marketable securities held in trust account	$ 15,779,835	$ 51,976,918	$ 194,767,885

Fair Value Measurements - Summa

Fair Value Measurements - Summary of the Fair Value Hierarchy the Company's Assets and Liabilities that were Accounted for at Fair Value on a Recurring Basis (Detail) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair value recurring [Member] \| Treasury Trust Funds held in Trust Account [Member] \| Level 1 [Member]
Assets
Treasury Trust Funds held in Trust Account	$ 15,779,835	$ 51,976,918	$ 194,767,885

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)

Nov. 14, 2024

Nov. 13, 2024

Oct. 15, 2024

Oct. 02, 2024

Mar. 15, 2024

Feb. 15, 2024

Jan. 16, 2024

Aug. 19, 2024

Jan. 18, 2024

Dec. 31, 2023

Feb. 28, 2023

Feb. 27, 2023

Commercial Paper [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

$ 1,500,000

Debt instrument interest rate

4.75%

Amended And Restated Working Capital Promissory Note [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

$ 2,000,000

Second Amended And Restated Working Capital Promissory Note [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

$ 2,750,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Business combination

$ 30,000

$ 70,000

Subsequent Event [Member] | Commercial Paper [Member]

Subsequent Event [Line Items]

Debt instrument interest rate

4.75%

Subsequent Event [Member] | Amended And Restated Working Capital Promissory Note [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

$ 2,000,000

Subsequent Event [Member] | Second Amended And Restated Working Capital Promissory Note [Member]

Subsequent Event [Line Items]

Proceeds from Notes Payable

$ 200,000

Submission

Submission	Nov. 27, 2024
Submission [Line Items]
Central Index Key	0002033383
Registrant Name	CSLM Holdings, Inc.
Form Type	S-4
Submission Type	S-4
Fee Exhibit Type	EX-FILING FEES

Offerings

Offerings	Nov. 27, 2024 USD ($)
Offering: 1
Offering:
Fee Previously Paid	false
Other Rule	true
Security Type	Equity
Security Class Title	Common Stock, $0.0001 par value per share
Amount Registered	20,000,000
Proposed Maximum Offering Price per Unit	0.00
Maximum Aggregate Offering Price	$ 666.67
Fee Rate	0.01531%
Amount of Registration Fee	$ 0.1
Offering Note	(1) Based on the maximum number of shares of Common Stock, $0.0001 par value per share (“ Common Stock Registrant Business Combination CSLM Securities Act sub-divisions, (2) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the Securities Act. Fusemachines Inc., a Delaware corporation, is a private company, and no market exists for its securities. CSLM Holdings Ltd. has an accumulated capital deficit; therefore, pursuant to Rule 457(f)(2) under the Securities Act, the proposed maximum offering price is one-third one-third (3) Calculated pursuant to Rule 457 of the Securities Act by calculating the product of (i) the proposed maximum aggregate offering price and (ii) 0.0001531.
Offering: 2
Offering:
Fee Previously Paid	false
Other Rule	true
Security Type	Equity
Security Class Title	Common Stock, $0.0001 par value per share
Amount Registered	1,897,500
Proposed Maximum Offering Price per Unit	0.00
Maximum Aggregate Offering Price	$ 63.25
Fee Rate	0.01531%
Amount of Registration Fee	$ 0.01
Offering Note	(1) Based on the maximum number of shares of Common Stock, $0.0001 par value per share (“ Common Stock Registrant Business Combination CSLM Securities Act sub-divisions, (2) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the Securities Act. Fusemachines Inc., a Delaware corporation, is a private company, and no market exists for its securities. CSLM Holdings Ltd. has an accumulated capital deficit; therefore, pursuant to Rule 457(f)(2) under the Securities Act, the proposed maximum offering price is one-third one-third (3) Calculated pursuant to Rule 457 of the Securities Act by calculating the product of (i) the proposed maximum aggregate offering price and (ii) 0.0001531.
Offering: 3
Offering:
Fee Previously Paid	false
Other Rule	true
Security Type	Equity
Security Class Title	Common Stock, $0.0001 par value per share
Amount Registered	6,644,035
Proposed Maximum Offering Price per Unit	0.00
Maximum Aggregate Offering Price	$ 221.47
Fee Rate	0.01531%
Amount of Registration Fee	$ 0.03
Offering Note	(1) Based on the maximum number of shares of Common Stock, $0.0001 par value per share (“ Common Stock Registrant Business Combination CSLM Securities Act sub-divisions, (2) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the Securities Act. Fusemachines Inc., a Delaware corporation, is a private company, and no market exists for its securities. CSLM Holdings Ltd. has an accumulated capital deficit; therefore, pursuant to Rule 457(f)(2) under the Securities Act, the proposed maximum offering price is one-third one-third (3) Calculated pursuant to Rule 457 of the Securities Act by calculating the product of (i) the proposed maximum aggregate offering price and (ii) 0.0001531.
Offering: 4
Offering:
Fee Previously Paid	false
Other Rule	true
Security Type	Equity
Security Class Title	Warrants to purchase Common Stock, $0.0001 par value per share held by public warrantholders
Amount Registered	9,487,500
Proposed Maximum Offering Price per Unit	0.07
Maximum Aggregate Offering Price	$ 664,125
Fee Rate	0.01531%
Amount of Registration Fee	$ 101.68
Offering Note	(1) Based on the maximum number of shares of Common Stock, $0.0001 par value per share (“ Common Stock Registrant Business Combination CSLM Securities Act sub-divisions, (2) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the Securities Act. Fusemachines Inc., a Delaware corporation, is a private company, and no market exists for its securities. CSLM Holdings Ltd. has an accumulated capital deficit; therefore, pursuant to Rule 457(f)(2) under the Securities Act, the proposed maximum offering price is one-third one-third (3) Calculated pursuant to Rule 457 of the Securities Act by calculating the product of (i) the proposed maximum aggregate offering price and (ii) 0.0001531. (4) Estimated solely for the purpose of calculating the registration fee, based on the average high and low prices of CSLM’s public warrants on Nasdaq on November 22, 2024 ($0.07 per warrant) (such date being within five business days of the date that the Registration Statement was initially filed).

Fees Summary

Fees Summary	Nov. 27, 2024 USD ($)
Fees Summary [Line Items]
Total Offering	$ 665,076.39
Previously Paid Amount	0
Total Fee Amount	101.82
Net Fee	$ 101.82