Company: AAM-UN
Filing Date: 2025-05-12
Form Type: 10-Q
Source: 0001213900-25-042038
Chunk: 9

Company: AA Mission Acquisition Corp.
Filing Date: 2025-05-12
Form: 10-Q
Item: Part II, Item 8
Chunk 9
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 shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

    Public offering proceeds 
    $300,000,000 
  
    Less: 

    Proceeds allocated to Public Warrants 
     (21,300,000)
  
    Allocation of offering costs related to redeemable shares 
     (11,700,113)
  
    Plus: 

    Accretion of carrying value to redemption value 
     34,500,113 
  
    Ordinary shares subject to possible redemption 
    $301,500,000 

    Over-allotment 

    Plus: 

    Over-allotment proceeds 
     45,000,000 
  
    Less: 

    Proceeds allocated to Public Warrants 
     (3,195,000)
  
    Allocation of offering costs related to redeemable shares 
     (1,641,060)
  
    Plus: 

    Accretion of carrying value to redemption value 
     5,061,060 
  
    Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 
     6,614,173 
  
    Ordinary shares subject to possible redemption, December 31, 2024 
    $353,339,173 
  
    Plus: 

    Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 
     3,700,043 
  
    Ordinary shares subject to possible redemption, March 31, 2025 
    $357,039,216 

F-12

Recent Accounting Standards

In November 2023, the FASB
issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments in this ASU require
disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating officer
decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment
profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses
the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities
will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable
segment are required