v3.26.1

Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current Assets
Cash	$ 65,427	$ 697,085
Prepaid Expenses	205,000	127,200
Total Current Assets	270,427	824,285
Long-term prepaid expense		180,000
Cash and Marketable Securities Held in Trust Account	245,118,303	235,322,812
Total Assets	245,388,730	236,327,097
Current liabilities
Accounts payable and accrued expenses	304,592	32,609
Total Current Liabilities	304,592	32,609
Long term liabilities
Deferred underwriting payable	10,950,000	10,950,000
Total Long Term Liabilities	10,950,000	10,950,000
Total Liabilities	11,254,592	10,982,609
COMMITMENTS
Shareholders’ Deficit
Preference shares, $.0001 par value, 5,000,000 shares authorized; none issued or outstanding as of December 31, 2025 and December 31, 2024
Accumulated Deficit	(10,884,932)	(9,879,091)
Total Shareholders’ Deficit	(10,884,165)	(9,878,324)
TOTAL LIABILITIES, CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION, AND SHAREHOLDERS’ DEFICIT	245,388,730	236,327,097
Class A Ordinary Shares
Long term liabilities
Class A ordinary shares subject to possible redemption, 23,000,000 shares at redemption value of $10.65 and $10.23 per share as of December 31, 2025 and December 31, 2024, respectively	245,018,303	235,222,812
Shareholders’ Deficit
Ordinary shares, value
Class B Ordinary Shares
Shareholders’ Deficit
Ordinary shares, value	$ 767	$ 767

The amount of deferred underwriting payable.

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SIM Acquisition Corp. I 10-K