Company: OBA
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075674
Chunk: 70

Company: Oxley Bridge Acquisition Ltd
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 70
---
 in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.   Level 2:Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.   Level 3:Unobservable inputs based on assessment of the assumptions that market participants would use in pricing the asset or liability.  The following table presents information about the Company’s assets that are measured at fair value on June 30, 2025, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:      June 30, 2025      (Level 1)   (Level 2)   (Level 3)   Assets:                 Investments held in Trust Account  $253,115,349   $—   $—     Upon consummating the Initial Public Offering on June 26, 2025, the Public Warrants were valued using a Black-Scholes Simulation Model. The Public Warrants were valued using Level 3 inputs and have been classified within shareholders’ deficit and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the Public Warrants:       June 26,  2025   Implied Class A Ordinary Share price  $9.83    Exercise price  $11.50    Simulation term (years)   7.00    Risk-free rate   4.00%   Selected volatility   2.76%   Calculated value per Warrant  $0.32    Market adjustment   29.05%   

Note 9 — Segment Information  ASU 2023-07, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the CODM, or group, in deciding how to allocate resources and assess performance.  16  OXLEY BRIDGE ACQUISITION LIMITEDNOT