Note 9—Subsequent Events

Management has evaluated subsequent events to determine if events or transactions occurred after the balance sheet date up to March 20, 2026, the date the financial statements were available for issuance. Based upon this review, except as disclosed below, the Company did not identify any subsequent events, other than as described below, that would have required adjustment or disclosure in the financial statements.

On January 20, 2026, Infinite Eagle Acquisition Corp. (the “Company”) consummated its initial public offering (“IPO”) of 30,000,000 units (the “Units”). Each Unit consists of one Class A ordinary share of the Company, par value $0.0001 per share (the “Class A Ordinary Shares”), and one right to receive one twenty-fifth (1/25) of a Class A Ordinary Share upon the consummation of an initial business combination (the “Eagle Share Rights”). The Units were sold at a price of $10.00 per Unit, generating gross proceeds to the Company of $300,000,000. The Company granted the underwriters a 45-day option to purchase up to 4,500,000 additional Units to cover over-allotments (the “Over-Allotment Option”).

On January 20, 2026, simultaneously with the consummation of the IPO, the Company completed the private sale (the “Private Placement”) of an aggregate of 350,000 Class A Ordinary Shares (the “Private Placement Shares”) to Eagle Equity Partners VI, LLC at the initial public offering price of $10.00 per share, generating gross proceeds to the Company of $3,500,000.

A total of $300,000,000, comprised of $297,000,000 of the proceeds from the IPO (which amount includes $10,500,000 of the underwriters’ deferred discount) and $3,000,000 of the proceeds of the sale of the Private Placement Shares, was placed in a U.S.-based trust account (the “Trust Account”) at J.P. Morgan Chase Bank, N.A. maintained by Efficiency INC., acting as trustee.

On January 23, 2026, the Company closed the issuance and sale of 4,500,000 additional Units in connection with the underwriter exercising the Over-Allotment Option. The Over-Allotment Option Units were sold at a price of $10.00 per Unit, generating gross proceeds of $45,000,000 which was deposited into the Trust Account. Simultaneously with the closing of the sale of the Over-Allotment Option Units, the Company completed the private sale of an additional 45,000 Private Placement Shares to the Sponsor at a price of $10.00 per share, generating gross proceeds of $450,000. Upon the closing of the Over-Allotment Option Units and the additional Private Placement Shares, $45,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Over-Allotment Option Units and proceeds from the sale of the Private Placement Shares was placed in the Trust Account. As of January 23, 2026, an aggregate of $345,000,000 has been deposited in the Trust Account in connection with the Initial Public Offering.

On January 20, 2026, the Company repaid the Promissory Note of $130,120 at the closing of the Public Offering. Borrowings under the Promissory Note are no longer available.

On February 5, 2026, the Company withdrew $500,000 from the Trust Account to fund the Company’s working capital expenses.