Company: JACS-RI
Filing Date: 2025-08-08
Form Type: 10-Q
Source: 0001213900-25-073677
Chunk: 82

Company: Jackson Acquisition Co II
Filing Date: 2025-08-08
Form: 10-Q
Item: Part I, Item 2
Chunk 82
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 if currently adopted, would have a material effect on our unaudited condensed financial
statements.

21

Item 3. Quantitative and Qualitative Disclosures
About Market Risk.

As of June 30, 2025, we were not subject to any
material market or interest rate risk. Following the consummation of our IPO, the net proceeds of our IPO, including amounts in the Trust
Account, have been invested in U.S. government treasury obligations with a maturity of 185 days or less or in certain money market funds
that invest solely in U.S. treasuries. Due to the short-term nature of these investments, we believe there will be no associated material
exposure to market or interest rate risk.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are designed
to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized, and reported
within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our
management, including our principal executive officer and principal financial officer or persons performing similar functions, as appropriate
to allow timely decisions regarding required disclosure.

As required by Rules 13a-15 and 15d-15 under the
Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and
operation of our disclosure controls and procedures as of June 30, 2025. Based on this evaluation, our Chief Executive Officer and Chief
Financial Officer have concluded that our disclosure controls and procedures were effective.

Changes in Internal Control over Financial
Reporting

There was no change in our internal control over
financial reporting that occurred during the fiscal quarter of June 30, 2025 covered by this Quarterly Report on Form 10-Q that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 1A. Risk Factors.

Factors that could cause our actual results to
differ materially from those in this report include the risk factors described in our final prospectus for our Initial Public Offering
filed with the SEC. As of the date of this report, there have been no material changes to the risk factors disclosed in our final prospectus
for our Initial Public Offering filed with the SEC.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceed