Company: SDHIU
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001213900-25-104714
Chunk: 72

Company: Siddhi Acquisition Corp (Cayman Islands)
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 8
Chunk 72
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 financial performance. Accordingly, management has determined that there is only one reportable
segment.

The CODM assesses performance for the single segment
and decides how to allocate resources based on net income (loss) that also is reported on the condensed statements of operations as net
income (loss). The measure of segment assets is reported on the condensed balance sheets 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 (loss)
and total assets, which include the following:

    September 30, 

    2025 
  
    Cash 
    $759,129 
  
    Investments held in Trust Account 
     283,244,155 

    For the Three Months Ended September 30, 2025  
    For the Nine Months Ended September 30, 2025 
  
    Advisory and general and administrative costs 
    $154,297  
    $8,671,490 
  
    Interest earned on investments held in Trust Account 
     2,996,664  
     5,864,155 

The key measures of segment profit or loss reviewed
by the CODM are general and administrative costs. General and administrative costs are 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 extension 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 unaudited condensed statements of operations,
are the significant segment expenses provided to the CODM on a regular basis.

All other segment items included in net profit
(loss) are reported on the unaudited condensed statements of operations and described within their respective disclosures. 

NOTE 10. SUBSEQUENT EVENTS 

The Company evaluated subsequent events and transactions
that occurred after the condensed balance sheet date up to the date that the condensed financial statements were issued. Based upon this
review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed financial
statements.

15

Item 2. Management’s Discussion and Analysis
of Financial Condition and Results of Operations

References in this report (the “Quarterly
Report”) to “we,” “us” or the “Company” refer to Siddhi Acquisition Corp References to our “management”
or our “management team”