Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 543

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 543
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 transactions as if the business combination and other transactions had been consummated on January 1, 2024. The unaudited pro forma condensed combined statement of operations for the year ended December 31, 2024 gives effect to the transactions as if the business combination and other transactions had been consummated on January 1, 2024. The pro forma condensed combined financial information includes four scenarios: No Redemption, 25% Redemption, 50% Redemption and Maximum Redemption.

Management has made significant estimates and assumptions in its determination of the pro forma adjustments (“Transaction Accounting Adjustments”). As the unaudited pro forma condensed combined financial information has been prepared based on these preliminary estimates, the final amounts recorded may differ materially from the information presented. The unaudited pro forma condensed combined financial information does not give effect to any anticipated synergies or dis-synergies, operating efficiencies or inefficiencies, tax savings, or cost savings that may be associated with the business combination and Transactions. The pro forma adjustments reflecting the completion of the business combination and other transactions are based on currently available information, assumptions, and methodologies that CCIX believes are reasonable under the circumstances. The Transaction Accounting Adjustments, which are described in the accompanying notes, may be revised as additional information becomes available. Therefore, it is likely that the actual adjustments will differ from the pro forma adjustments, and the difference may be material. CCIX believes that its assumptions and methodologies provide a reasonable basis for presenting all of the significant effects of the business combination and Transactions based on information available to management at the current time and that the pro forma adjustments give appropriate effect to those assumptions and are properly applied in the unaudited pro forma condensed combined financial information.

The unaudited pro forma condensed combined financial information is not necessarily indicative of what the actual results of operations and consolidated financial position would have been had the business combination and Transactions taken place on the dates indicated, nor are they indicative of the future consolidated results of operations or financial position of the Post-Closing Company. The unaudited pro forma condensed combined financial information should be read in conjunction with the audited financial statements of CCIX and the audited consolidated financial statements of PlusAI.

The unaudited pro forma condensed combined financial information does not include income tax effects as the parties to the business combination are evaluating the post-closing tax implications. Accordingly, the unaudited pro forma condensed combined provision for income taxes does not necessarily reflect the amounts that would have resulted had the parties to the business combination filed consolidated income tax returns during