NOTE 9. SUBSEQUENT EVENTS

In June 2025, the Company amended the terms associated with its IPO. Specifically, the Company changed the composition of each unit upon the consummation of a Business Combination from one share of common stock and one right to receive one-eighth (1/8) of a share of common stock to one share of common stock and one right to receive one-fourth (1/4) of a share of common stock.

The registration statement for the Company’s Initial Public Offering was declared effective on June 16, 2025.

On August 3, 2026, the Company consummated its IPO of 10,000,000 Units. Each Unit consists of one share of common stock and one right, each to exchange for one-fourth (1/4) of one share of common stock at the consummation of its initial business combination. The units were sold at an offering price of $10.00 per unit, generating gross proceeds of $100,000,000.

Substantially concurrently with the closing of the IPO, the Sponsors purchased 272,500 private units, at $10.00 per unit, including 192,500 units for the Sponsor A, and 80,000 for the Sponsor B, respectively, for an aggregate purchase price of $2,725,000. The private units are identical to the units sold in the IPO subject to certain exceptions.

Upon the closing of the IPO and the Private Placement on August 3, 2026, a total of $100,500,000 was placed in the Trust Account, located in the United States with Equiniti Trust Company, LLC acting as trustee.