Company: SPEG
Filing Date: 2025-06-26
Form Type: S-1/A
Source: 0001213900-25-058468
Chunk: 360

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-06-26
Form: S-1/A
Chunk 360
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 about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statements of operations as net income or loss. The measure of segment assets is reported on the balance sheets as total assets. 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 
 June 5, 2024 
  (Inception) 
      Through 
 December 31, 
         2024 |
|:---------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| General and administrative costs |     | $ |       23,562 |     | $ |       50,041 |

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. General and administrative costs, as reported on the statements of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statements of operations and described within their respective disclosures. Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date through May19, 2025, the date that the financial statements were available to be issued. Based upon this review, other than as noted below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On May7, 2025, the Sponsor surrendered 1,916,667 founder shares leaving 3,833,333 Class B ordinary shares with a price per share of approximately $0.075 per share. All share and per share data has been retrospectively presented.

F-18 10,000,000 Units Silver Pegasus Acquisition Corp. ___________________________________ PRELIMINARY PROSPECTUS [•], 2025 ___________________________________ Roth Capital Partners Until,