Deferred Consideration (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Schedule of Change in Deferred Consideration

The change in the amount of deferred consideration from January 1, 2024, to June 30, 2025, is as follows:

	Cash Considerations		Third Anniversary Consideration Payment			Total
Balance, January 1, 2024	$	2,889,792	$	810,000		$	3,699,792
Fair value adjustment		126,551		(488,000	)		(361,449	)
Balance, December 31, 2024		3,016,343		322,000			3,338,343
Fair value adjustment		114,960		(235,000	)		(120,040	)
Balance, June 30, 2025	$	3,131,303	$	87,000		$	3,218,303

The change in the amount of deferred consideration from January 1, 2023, to December 31, 2024, is as follows:

	Stock Consideration			Cash Consideration			Third Anniversary Consideration Payment
January 1, 2023	$	11,456,639		$	5,650,775		$	-
Less: Working capital adjustment		(108,691	)		-			-
Less: Issuance of shares and payment to shareholders		(4,085,075	)		(3,000,000	)		-
Less: Issuance of Abaca warrants		(1,643,699	)		-			-
Less: Issuance of third anniversary payment consideration		(430,000	)		-			430,000
Less: Gain recognized in the consolidated statements of operations		(5,645,107	)		-			-
Add: Fair value adjustment		455,933			239,017			380,000
December 31, 2023		-			2,889,792			810,000
Add: Fair value adjustment		-			126,551			(488,000	)
December 31, 2024	$	-		$	3,016,343		$	322,000

Schedule of Fair value measurements

The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the private placement warrants, public warrants, third anniversary payment consideration and Abaca warrants as of their measurement dates:

Schedule of Fair value measurements

	June 30, 2025			December 31, 2024

Stock price	$	2.17		$	4.29
Payment date		10/15/2025			10/15/2025
Third anniversary consideration	$	1,500,000		$	1,500,000
Risk free interest rate		4.4	%		4.2	%
Market discount rate		5.8	%		5.8	%
Remaining term in years		0.25			0.75
Expected volatility		82.8	%		86.2	%

SHF Holdings, Inc. S-1/A