Velo3D, Inc. Registration of securities issued in business combination transactions

RESTATEMENT (Tables)

4 Months Ended

Dec. 31, 2020


	As Previously Reported		Adjustments		As Restated
Balance sheet as of December 7, 2020
Warrant liabilities	$	—	$	43,147,500	$	43,147,500
Total liabilities		12,683,050		43,147,500		55,830,550
Ordinary shares subject to possible redemption		329,793,740		(43,147,500)		286,466,240
Class A ordinary shares		152		432		584
Accumulated deficit		(5,000)		(1,583,878)		(1,588,878)
Additional paid-in-capital		5,003,995		1,583,447		6,587,441
Total Shareholder’s Equity		5,000,010		—		5,000,010
Balance sheet as of December 31, 2020
Warrant liabilities	$	—	$	43,147,500	$	43,147,500
Total liabilities		12,779,640		43,147,500		55,927,140
Ordinary shares subject to possible redemption		329,615,170		(43,147,500)		286,467,670
Class A ordinary shares		154		431		585
Accumulated deficit		(183,573)		(1,583,878)		(1,767,451)
Additional paid-in-capital		5,182,563		1,583,447		6,766,010
Total Shareholder's Equity		5,000,007		—		5,000,007
Net loss from September 11, 2020 to December 31, 2020
Transaction costs allocated to warrant liabilities	$	—	$	1,583,878	$	1,583,878
Net loss		(183,573)		(1,583,878)		(1,767,451)
Basic and diluted net loss per share, Class B		(0.02)		(0.21)		(0.23)
Cash flow from September 11, 2020 to December 31, 2020
Transaction costs allocated to warrant liabilities	$	—	$	1,583,878	$	1,583,878
Net loss		(183,573)		(1,583,878)		(1,767,451)