Company: SPEG
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-110444
Chunk: 88

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 88
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    Strike price 
    $11.50  
    $11.50  
    $11.50  
    $11.50 
  
    Term to end-of-search period + 5Y (years) 
     6.50  
     6.50  
     6.29  
     6.29 
  
    Estimated volatility 
     8.16% 
     8.16% 
     18.5% 
     18.5%
  
    Term-matched risk-free rate (continuous) 
     4.11% 
     4.11% 
     3.83% 
     3.83%
  
    Redemption price 
    $18.00  
     —  
    $18.00  
     — 
  
    Average present value of warrant 
    $1.39  
     —  
    $1.72  
     — 
  
    BSM warrant price 
     —  
    $1.42  
     —  
    $2.08 
  
    Estimated probability of business combination 
     17.00% 
     17.00% 
     25.08% 
     25.08%
  
    Probability-weighted BSM warrant price 
    $0.24  
    $0.24  
    $0.43  
    $0.52 

18

SILVER PEGASUS ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

(Unaudited) 

NOTE 9. SEGMENT INFORMATION

ASC Topic 280, “Segment Reporting,”
establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic
areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information
is available that is regularly evaluated by the Company’s CODM, or group, in deciding how to allocate resources and assess performance.

The Company’s CODM has been identified
as the Chief Executive 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