Company: CRAC
Filing Date: 2025-09-04
Form Type: S-1/A
Source: 0001213900-25-084243
Chunk: 342

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-09-04
Form: S-1/A
Chunk 342
---
 for the Company as a whole to make decisions 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:

|                         |     | 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 May30, 2025, which was the date these financial statements were available for issuance and determined