Company: PGACR
Filing Date: 2025-11-10
Form Type: 10-Q
Source: 0001213900-25-108205
Chunk: 80

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-11-10
Form: 10-Q
Item: Part I, Item 8
Chunk 80
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 can provide only reasonable, not absolute, assurance that the objectives of the
disclosure controls and procedures are met. Further, the design of disclosure controls and procedures must reflect the fact that there
are resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations in all disclosure
controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all
our control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures also is based partly on certain
assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated
goals under all potential future conditions.

This
quarterly report on Form 10-Q (the “Quarterly Report”) does not include an attestation report of internal controls from
our independent registered public accounting firm due to our status as an emerging growth company under the JOBS Act.

Changes
in Internal Control Over Financial Reporting

During
the period covered by this Quarterly Report on Form 10-Q, there has been no changes in our internal control over financial reporting
(as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fiscal quarter covered by
this report that has materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

19

PART
II - OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS.

We
are not a party to any material legal proceedings and no material legal proceedings have been threatened by us or, to the best of our
knowledge, against us.

ITEM
1A. RISK FACTORS.

As
a smaller reporting company, we are not required to include risk factors in this Report. However, factors that could cause our actual
results to differ materially from those in this Quarterly Report are any of the risks described in our Prospectus. Any of these factors
could result in a significant or material adverse effect on our results of operations or financial condition. Additional risk factors
not presently known to us or that we currently deem immaterial may also impair our business or results of operations. As of the date
of this Quarterly Report, there have been no material changes to the risk factors disclosed in our Prospectus.

ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS FROM REGISTERED SECURITIES.

Founder
Shares Sales and Transfer

On