NOTE 11 — SUBSEQUENT EVENTS

The Company has evaluated subsequent events through May 29, 2026, the date these financial statements were available to be issued. Except for the items described below, the Company determined that there were no subsequent events that required adjustment to, or disclosure in, the accompanying financial statements.

On April 17, 2026, the Company entered into an Agreement and Plan of Merger with Tigerless AI Holdings Inc. (“Pubco”), Tigerless Health Inc. (“Tigerless”), Tigerless Merger Sub 1 Corp., Tigerless Merger Sub 2 Corp. and the other parties thereto, pursuant to which, among other things, the Company and Tigerless would become wholly owned subsidiaries of Pubco upon consummation of the transactions contemplated by the agreement. The consummation of the transaction is subject to customary closing conditions, including approval by the shareholders of the Company and Tigerless, effectiveness of the registration statement on Form S-4, and satisfaction or waiver of other conditions set forth in the agreement. The transaction had not been consummated as of the date these financial statements were available to be issued.

As of the date these financial statements were available to be issued, the Company had not consummated an initial business combination. As a result, the forfeiture and issuance provisions contained in previously executed non-redemption agreements were not triggered, and no Class B ordinary shares were surrendered or forfeited, nor were any new Class A ordinary shares issued under such agreements.