Company: PGACR
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-002878
Chunk: 677

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-03-27
Form: 10-K
Item: Item 7A
Chunk 677
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 are filed as part of this report:

    (1)
    Financial
    Statements

    (2)
    Financial
    Statements Schedules

All
financial statement schedules are omitted because they are not applicable or the amounts are immaterial and not required, or the required
information is presented in the financial statements and notes herein.

    (3)
    Exhibits

We
hereby file as part of this report the exhibits listed in the attached Exhibit Index. Copies of such material can be obtained on the
SEC website at www.sec.gov.

Item
16. Form 10-K Summary.

Not
applicable.

28

AIFEEX
NEXUS ACQUISITION CORPORATION

INDEX
TO FINANCIAL STATEMENTS

  Report of Independent Registered Public Accounting Firm (PCAOB ID #206)   F-2   Balance Sheet   F-3  Statement of Operations   F-4   Statement of Changes In Shareholders’ Deficit   F-5   Statement of Cash Flows   F-6  Notes to Financial Statements   F-7 

F-1

REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of

Aifeex Nexus Acquisition Corporation

Opinion on the Financial Statements

We have audited the accompanying balance
sheet of Aifeex Nexus Acquisition Corporation, formerly known as Shepherd Ave Capital Acquisition Corporation , (the “Company”)
as of December 31, 2024, and the related statements of operations, changes in shareholders’ deficit, and cash flows for the period
from May 31, 2024 (inception) through December 31, 2024, and the related notes (collectively referred to as the “financial statements”).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2024, and the results of its operations and its cash flows for the period from May 31, 2024 (inception) through December 31, 2024,
in conformity with accounting principles generally accepted in the United States of America.

Going Concern Matter

The accompanying financial statements
have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the
Company expects to incur significant cost in pursuit to consummate a business combination and the Company’s business plan is dependent
on the completion of a business combination within a prescribed period of time and