Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 116

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 116
---
 their nominal par value. As a result of the nominal
aggregate purchase price paid by the sponsor for the founder shares, the value of your public shares may be significantly diluted upon
the consummation of our initial business combination, when the founder shares are converted into public shares. For example, the following
table shows the dilutive effect of the founder shares on the implied value of the public shares upon the consummation of our initial
business combination, assuming that our equity value at that time is $146,250,000 which is the amount we would have for our initial business
combination in the trust account after payment of $4,500,000 of deferred underwriting commissions, assuming the underwriters’ over-allotment
option is not exercised, no interest is earned on the funds held in the trust account, and no public shares are redeemed in connection
with our initial business combination, and without taking into account any other potential impacts on our valuation at such time, such
as the trading price of our public shares, the business combination transaction costs, any equity issued or cash paid to the target’s
sellers or other third parties, or the target’s business itself, including its assets, liabilities, management and prospects, as
well as the value of our public and placement warrants. At such valuation, each of our ordinary shares would have an implied value of
approximately $7.08 per share upon consummation of our initial business combination, which would be an approximate 29.59% decrease as
compared to the initial implied value per public share of $10.05.

| Public                                                                    
 shares(1)                                                                 |     |   |  15,000,000 |
| Founder                                                                   
 shares(2)                                                                 |     |   |   5,000,000 |
| Placement Shares                                                          |     |   |     517,143 |
| Representative                                                            
 shares                                                                    |     |   |     150,000 |
| Total shares                                                              |     |   |  20,667,143 |
| Total funds in trust available                                            
 for initial business combination (less deferred underwriting commissions) |     | $ | 146,250,000 |
| Public                                                                    
 Shareholders’ investment per Class A ordinary share(3)                    |     | $ |       10.05 |
| Sponsor’s                                                                 
 investment per Class B ordinary share(4)                                  |     | $ |        0.71 |
| Initial implied value per public                                          
 share