Company: COPL-UN
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001829126-25-006317
Chunk: 30

Company: Copley Acquisition Corp
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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 price of Unit 
    $10.00 
  
    Expected term to De-SPAC (years) 
     1.0 
  
    Probability of De-SPAC 
     20.0%
  
    Risk-free rate 
     3.98%
  
    Industry volatility 
     22.6%

The fair value of the Representative Shares issued
at the closing of the Initial Public Offering is $322,575, or $1.87 per Representative Share. The fair value of the Representative Shares
was determined using the Black-Scholes model (Level 3). The Representative Shares issued at the closing of the Initial Public Offering
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 Representative Shares issued at the closing
of the Initial Public Offering as of May 2, 2025:

    Schedule of Shares issued at the
    closing of the Initial Public Offering 

    Traded price of Class A ordinary share 
    $10.00 
  
    Expected term to De-SPAC (years) 
     1.0 
  
    Probability of De-SPAC 
     20.0%
  
    Risk-free rate 
     3.88%
  
    Restriction period post De-SPAC (years) 
     0.5 
  
    Industry volatility 
     17.9%
  
    Discount for lack of marketability 
     3.0%

The following table presents information about
the Company’s assets that are measured at fair value as of June 30, 2025 (none as of December 31, 2024), and indicates the fair
value hierarchy of the valuation inputs the Company utilized to determine such fair value:

    Schedule of fair
value hierarchy of the valuation inputs 

  As of
  June 30,
  2025

  Quoted
  Prices in
  Active
  Markets
  (Level 1)

  Significant
  Other
  Observable
  Inputs
  (Level 2)

  Significant
  Other
  Unobservable
  Inputs
  (Level 3)

    Assets: 

    Investments held in Trust Account 
    $174,477,753  
    $174,477,753  
    $-  
    $- 

    20

NOTE 9. SEGMENT INFORMATION