Company: OBA
Filing Date: 2025-06-05
Form Type: S-1
Source: 0001213900-25-051650
Chunk: 359

Company: Oxley Bridge Acquisition Ltd
Filing Date: 2025-06-05
Form: S-1
Chunk 359
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 activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. F-17

Oxley Bridge Acquisition Limited
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 19, 2024 Note 8 — Segment Information (cont.) The Company’s CODM has been identified as the Chief Financial Officer, who reviews the operating results 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 statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|                         |     | December 31, 
 2024         |        |
|:------------------------|:----|:-------------|-------:|
| Deferred offering costs |     | $            | 94,710 |

|                                  |     | For the          
 Period from      
 August 6,        
 2024 (Inception) 
 through          
 December 31,     
 2024             |         |   |
|:---------------------------------|:----|:-----------------|--------:|:--|
| General and administrative costs |     | $                |  48,833 |   |
| Net Loss                         |     | $                | (48,833 | ) |

The CODM reviews general and administrative costs 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 general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the statement of operations, are the significant segment information provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures. The CODM reviews the position of total assets available with the company to assess if the Company has sufficient resources available to discharge its liabilities. The CODM is provided with details of cash