v3.26.1

Statement of Cash Flows	12 Months Ended
Statement of Cash Flows	Dec. 31, 2025 USD ($)
Cash Flows from Operating Activities:
Net income	$ 5,659,179
Adjustments to reconcile net income to net cash used in operating activities:
Payment of general and administrative costs through promissory note – related party	80,895
Interest earned on cash held in Trust Account	(6,108,053)
Change in fair value of over-allotment option liability	(21,211)
Adjustment to accrued offering costs	(35,000)
Changes in operating assets and liabilities:
Prepaid expenses	(79,358)
Accrued expenses	17,444
Net cash used in operating activities	(486,104)
Cash Flows from Investing Activities:
Investment of cash into Trust Account	(250,000,000)
Net cash used in investing activities	(250,000,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid	247,800,000
Proceeds from sale of Private Placement Units	4,300,000
Repayment of promissory note – related party	(200,659)
Payment of offering costs	(343,500)
Net cash provided by financing activities	251,555,841
Net Change in Cash	1,069,737
Cash – Beginning of period
Cash – End of period	1,069,737
Noncash investing and financing activities:
Deferred offering costs included in accrued offering costs	110,000
Deferred offering costs paid through promissory note - related party	123,109
Prepaid expenses paid by Sponsor in exchange for issuance of Class B ordinary shares	25,000
Prepaid services paid by Sponsor through the promissory note – related party	20,000
Accretion of Class A ordinary shares to redemption value	21,859,745
Deferred underwriting fee payable	11,250,000
Forfeiture of Founder Shares	$ 8

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ProCap Acquisition Corp 10-K