NOTE 9. SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

The registration statement for the Company’s Initial Public Offering was declared effective on January 21, 2026. On January 23, 2026, the Company consummated the Initial Public Offering of 30,015,000 Units, which includes the full exercise by the underwriters of their over-allotment option in the amount of 3,915,000 Units, at $10.00 per Unit, generating gross proceeds of $300,150,000.

Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 4,866,666 Private Placement Warrants at a price of $1.50 per Private Placement Warrant, in a private placement to the Sponsor, generating gross proceeds of 7,300,000.

Following the closing of the Initial Public Offering, on January 23, 2026, an amount of $$300,150,000 ($10.00 per Unit) from the net proceeds of the sale of the Units and the Private Units was placed in a Trust Account, with Continental Stock Transfer & Trust Company acting as trustee.

The underwriters were paid a cash underwriting discount of $5,220,000 at the closing of the Initial Public Offering. Additionally, the underwriters were entitled to a deferred underwriting discount of $0.40 per Unit, or $12,789,000 payable to the underwriter upon the consummation of an initial Business Combination.

Subsequent to the Initial Public Offering, on January 23, 2026, the Company paid the total outstanding balance of the promissory note - related party of $200,000.