Company: KCHVR
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076631
Chunk: 18

Company: Kochav Defense Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 18
---
 7,
 2025 (Inception) Through
 June 30, 2025 

    Redeemable Class A  
    Non-redeemable Class A and Class B  
    Redeemable Class A  
    Non-redeemable Class A and Class B 
  
    Basic net income per Ordinary Share 

    Numerator: 

    Allocation of net income 
    $422,224  
    $375,979  
    $298,482  
    $477,959 
  
    Denominator: 

    Basic weighted average Ordinary Shares outstanding 
     8,896,703  
     7,922,274  
     4,770,857  
     7,639,582 
  
    Basic net income per Ordinary Share 
    $0.05  
    $0.05  
    $0.06  
    $0.06 

    For the Three Months Ended
 June 30, 2025  
    For the Period from January 7,
 2025 (Inception) Through
 June 30, 2025 

    Redeemable Class A  
    Non-redeemable Class A and Class B  
    Redeemable Class A  
    Non-redeemable Class A and Class B 
  
    Diluted net income per Ordinary Share 

    Numerator: 

    Allocation of net income 
    $405,328  
    $392,875  
    $278,455  
    $497,986 
  
    Denominator: 

    Diluted weighted average Ordinary Shares outstanding 
     8,896,703  
     8,623,373  
     4,770,857  
     8,532,154 
  
    Diluted net income per Ordinary Share 
    $0.05  
    $0.05  
    $0.06  
    $0.06 

11

KOCHAV DEFENSE ACQUISITION CORP.

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

Recent Accounting Pronouncements

In November 2023, the FASB issued Accounting Standards
Update (“ASU”) Topic 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”
(“ASU