Company: CRAC
Filing Date: 2025-09-24
Form Type: S-1/A
Source: 0001213900-25-090802
Chunk: 349

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-09-24
Form: S-1/A
Chunk 349
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:

|                         |     | May 15, 
 2025    |         |
|:------------------------|:----|:--------|--------:|
| Deferred offering costs |     | $       | 300,000 |

F-20

CROWN RESERVE ACQUISITION CORP. I
NOTES TO FINANCIAL STATEMENTS Note 8 — Segment Information (cont.)

|          |     | For the        
 Period from    
 April 29,      
 2025           
 (inception) to 
 May 15,        
 2025           |   |
|:---------|:----|:---------------|:--|
| Net loss |     | $              | — |

Net loss is reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews net loss to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Net loss, as reported on the statements of operations, is 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 Subsequent Events Subsequent events are events or transactions that occur after the balance sheet date but before the financial statements are issued or are available to be issued. These events and transactions either provide additional evidence about conditions that existed at the date of the balance sheet, including the estimated inherent in the process of preparing the financial statements (that is, recognized subsequent events), or provide evidence about conditions that did not exist at the date of the balance sheet but arose after that date (that is, non -recognizedsubsequent events). In accordance with ASC 855, Subsequent Events, the Company has evaluated subsequent events through September 3, 2025, which was the date these financial statements were available for issuance and determined that there were no significant unrecognized events through that date aside from the below. Change in Offering Terms The original SPAC deal terms, as filed on May30, 2025, offered 15,000,000 units in the initial public offering at $10.00 per unit, with each unit consisting of one Class A ordinary share and one right to receive one -seventhof a Class A ordinary share upon the completion of a business combination. There was a simultaneous private placement offering of 261,000 private placement units priced and structured