Company: ONCHW
Filing Date: 2025-06-26
Form Type: S-1/A
Source: 0001213900-25-058226
Chunk: 329

Company: 1RT Acquisition Corp.
Filing Date: 2025-06-26
Form: S-1/A
Chunk 329
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 “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s CODM, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include the following:

|                                     |     |   |      For the 
 three months 
        ended 
    March 31, 
         2025 
  (Unaudited) |     |   |          For the 
      Period from 
     December 13, 
 2024 (Inception) 
          through 
     December 31, 
             2024 |
|:------------------------------------|:----|:--|-------------:|:----|:--|-----------------:|
| General and administrative expenses |     | $ |       31,000 |     | $ |           19,932 |

General and administrative costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Proposed Public Offering and eventually a Business Combination within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the December 31, 2024 balance sheet date through June 11, 2025, the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. The Company evaluated subsequent events and transactions that occurred after the unaudited balance sheet date of March31, 2025 through June11, 2025, the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

F-17 15,000,000 Units 1RT Acquisition Corp. _____________________________ PRELIMINARY PROSPECTUS , 2025 __________________________