Company: OBA
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-109993
Chunk: 31

Company: Oxley Bridge Acquisition Ltd
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 31
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 assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:    Level 1: Quoted prices 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 September 30, 2025, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:      September 30, 2025      (Level 1)   (Level 2)   (Level 3)   Assets:              Investments held in Trust Account  $255,759,767   $—   $—     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 Level 3 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