Company: PGACR
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-002878
Chunk: 367

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-03-27
Form: 10-K
Item: Item 3
Chunk 367
---
 related services by our
principal accountant that are reasonably related to the performance of the audit or review of our financial statements and are not reported
under “audit fees.”

Pre-Approval
Policy

Our
audit committee was formed upon the consummation of our IPO. As a result, the audit committee did not pre-approve all of the foregoing
services, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since
the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services
and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis
exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of
the audit).

27

PART
IV

Item
15. Exhibit and Financial Statement Schedules.

    (a)
    The
    following documents are filed as part of this report:

    (1)
    Financial
    Statements

    (2)
    Financial
    Statements Schedules

All
financial statement schedules are omitted because they are not applicable or the amounts are immaterial and not required, or the required
information is presented in the financial statements and notes herein.

    (3)
    Exhibits

We
hereby file as part of this report the exhibits listed in the attached Exhibit Index. Copies of such material can be obtained on the
SEC website at www.sec.gov.

Item
16. Form 10-K Summary.

Not
applicable.

28

AIFEEX
NEXUS ACQUISITION CORPORATION

INDEX
TO FINANCIAL STATEMENTS

  Report of Independent Registered Public Accounting Firm (PCAOB ID #206)   F-2   Balance Sheet   F-3  Statement of Operations   F-4   Statement of Changes In Shareholders’ Deficit   F-5   Statement of Cash Flows   F-6  Notes to Financial Statements   F-7 

F-1

REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of

Aifeex Nexus Acquisition Corporation

Opinion on the Financial Statements

We have audited the accompanying balance
sheet of Aifeex Nexus Acquisition Corporation, formerly known as Shepherd Ave Capital Acquisition Corporation , (the “Company”)
as of December 31, 2024, and the related