Company: PGACR
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-002878
Chunk: 264

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1C
Chunk 264
---
 reviewed by our CODM are interest and dividend income on investment held in Trust Account and formation and operating costs. The
CODM reviews interest and dividend income on investment held in Trust Account to measure and monitor shareholder value and determine the
most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. Formation and
operating costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete an
initial business combination within the initial business combination period.
The CODM also reviews formation and operating costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned
with all agreements and budget.

Note 9 — Subsequent Events

The Company evaluated subsequent events and transactions
that occurred after the balance sheet date through the date when these financial statements were issued. Based on this review, the Company
did not identify any subsequent events that would require adjustment or disclosure in the financial statements.

F-17

EXHIBIT
INDEX

    Exhibit
     
    Description

    1.1
     
    Underwriting Agreement, dated December 4, 2024, by and between the Company and the Representative. (1)
  
    3.1
     
    Memorandum and Articles of Association. (2)
  
    3.2
     
    Amended and restated memorandum and articles of association. (2)
  
    3.3*
     
    Second Amended and restated memorandum and articles of association.
  
    4.1
     
    Specimen Unit Certificate(2)
  
    4.2
     
    Specimen Class A Ordinary Share Certificate(2)
  
    4.3
     
    Specimen Rights Certificate(2)
  
    4.4
     
    Rights Agreement, dated December 4, 2024, between the Company and Vstock, as rights agent. (1)
  
    4.5*
     
    Description of Securities
  
    10.1
     
    Promissory Note, issued to the sponsor, dated as of June 14, 2024. (2)
  
    10.2
     
    PIPE Unit Subscription Agreement dated December 4, 2024, between the Company and the Sponsor. (1)
  
    10.3
     
    Securities Transfer Agreement, dated December 4, 2024, between the Company, the Sponsor