Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 83

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 83
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 accounting standards until those standards would otherwise apply to private companies. We intend to take advantage of the benefits of this extended transition period.

CCIX (including the Post-Closing Company) will remain an emerging growth company until the earlier of: (1) the last day of the fiscal year (a) following May 6, 2029, the fifth anniversary of the CCIX IPO, (b) in which CCIX has total annual gross revenue of at least $1,235,000,000, or (c) in which CCIX is deemed to be a large accelerated filer, which means the market value of CCIX shares that is held by non-affiliates exceeds $700,000,000 as of the end of the prior June 30; and (2) the date on which CCIX has issued more than $1,000,000,000 in nonconvertible debt during the prior three-year period. References herein to “emerging growth company” shall have the meaning associated with it in the JOBS Act.

Smaller Reporting Company

CCIX is also a “smaller reporting company” under the Exchange Act, and may continue to be a smaller reporting company so long as, as of June 30 of the preceding year, (1) the market value of our Class A ordinary shares held by non-affiliates, or our public float, is less than $250 million; or (2) we have annual revenues less than $100 million and our public float is less than $700 million. If we are a smaller reporting company at the time we cease to be an emerging growth company, we may continue to rely on exemptions from certain disclosure requirements that are available to smaller reporting companies. Specifically, as a smaller reporting company we may choose to present only the two most recent fiscal years of audited financial statements in our Annual Report on Form 10-K and, similar to emerging

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growth companies, smaller reporting companies have reduced disclosure obligations regarding executive compensation.

The Business Combination Structure of the Transactions On June 5, 2025, CCIX entered into the Merger Agreement with Merger Subs and PlusAI. Pursuant to the Merger Agreement, the parties thereto will effect the business combination by which (1) the transfer of the registration of CCIX by way of continuation from the Cayman Islands to the State of Delaware (the “ Domestication ”), and (2) following the Domestication, Merger Sub I will merge with and into