Company: IPCX
Filing Date: 2025-04-08
Form Type: S-1/A
Source: 0001213900-25-029998
Chunk: 159

Company: Inflection Point Acquisition Corp. III
Filing Date: 2025-04-08
Form: S-1/A
Chunk 159
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 in the trust account solely in the event that we complete an initial business combination, subject to the terms of the underwriting agreement. We record deferred underwriting commissions upon the closing of this offering as a reduction of additional paid -incapital. Since the actual additional paid -incapital was reduced by the recording of the accrued deferred underwriting commission, total capitalization, as adjusted, includes the amount of the deferred underwriting commission to reflect total capitalization. (3)The underwriters’ over -allotmentoption is deemed to be a freestanding financial instrument indexed on the shares subject to redemption and will be accounted for as a liability pursuant to ASC 480 if not fully exercised at the time of the initial public offering. (4)In connection with the completion of our initial business combination, we will provide our public shareholders with the opportunity to redeem their public shares for cash at a per share price equal to the aggregate amount then on deposit in the trust account calculated as of two business days prior to the consummation of our initial business combination, including interest earned on the funds held in the trust account and not previously released to us for permitted withdrawals, divided by the number of then -outstandingpublic shares. (5)Actual share amount is prior to any forfeiture of founder shares and as adjusted amount assumes no exercise of the underwriters’ over -allotmentoption and forfeiture of an aggregate of 1,100,000 founder shares.

99 Management’s Discussion and Analysis of
Financial Condition and Results of Operations Overview We are a SPAC incorporated on January 31, 2024, as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific business combination target and we have not, nor has anyone on our behalf, engaged in any substantive discussions directly or indirectly, with any business combination target with respect to an initial business combination with us. While we may pursue an initial business combination in any industry, sector or geographic region, we intend to focus our search initially on North American and Europeanbusinesses in disruptive growth sectors, which complements the expertise of our management team. We intend to effectuate our initial business combination using cash from the proceeds of this offering and the private placement of the private placement units, the proceeds of the sale of our shares in connection with our initial business combination (pursuant to forward purchase agreements or backstop agreements we may enter into following