Company: MCGAU
Filing Date: 2025-08-08
Form Type: 10-Q
Source: 0001213900-25-073705
Chunk: 78

Company: Yorkville Acquisition Corp.
Filing Date: 2025-08-08
Form: 10-Q
Item: Part I, Item 2
Chunk 78
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 evaluation, our principal executive officer and principal
financial and accounting officer have concluded that during the period covered by this report, our disclosure controls and procedures
were effective at a reasonable assurance level and, accordingly, provided reasonable assurance that the information required to be disclosed
by us in reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the
SEC’s rules and forms.

Changes in Internal Control over Financial
Reporting

There were no changes in our internal control
over financial reporting that occurred during the quarter ended March 31, 2025, covered by this Quarterly Report on Form 10-Q that has
materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

21

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None

Item 1A. Risk Factors.

In addition to the other information set forth
in this report, you should carefully consider the factors discussed in the Risk Factors section of the final prospectus in connection
with the Initial Public Offering filed with the SEC on June 30, 2025, which could materially affect our business, financial condition
or future results. There have been no material changes during the 2025 fiscal year to the risk factors that were included in the final
prospectus.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds.

None

Item 3. Defaults Upon Senior Securities.

None

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None

22

Item 6. Exhibits.

    Exhibit No. 
     
    Description
  
    31.1
     
    Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
  
    31.2
     
    Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
  
    32
     
    Certification Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
  
    101.INS
     
    Inline XBRL Instance Document.
  
    101.SCH
     
    Inline XBRL Taxonomy