Company: SPEG
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-110444
Chunk: 19

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 19
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 Basic and diluted net loss per Ordinary Share 

    Numerator: 

    Allocation of net loss, as adjusted 
    $(695,444) 
    $(271,600) 
    $(487,032) 
    $(526,411)

    Denominator: 

    Basic and diluted weighted average Ordinary Shares outstanding 
     9,604,396  
     3,750,915  
     3,213,235  
     3,473,039 
  
    Basic and diluted net loss per Ordinary Share 
    $(0.07) 
    $(0.07) 
    $(0.15) 
    $(0.15)

    For the Three Months Ended September 30, 2024  
    For the Period from June 5, 2024 (Inception) through September 30, 2024 

    Class A  
    Class B  
    Class A  
    Class B 

    Ordinary Shares  
    Ordinary Shares  
    Ordinary Shares  
    Ordinary Shares 
  
    Basic and diluted net loss per Ordinary Share 

    Numerator: 

    Allocation of net loss, as adjusted 
    $          —  
    $(31,284) 
    $           —  
    $(49,791)

    Denominator: 

    Basic and diluted weighted average Ordinary Shares outstanding 
     —  
     3,333,333  
     —  
     3,333,333 
  
    Basic and diluted net loss per Ordinary Share 
    $—  
    $(0.01) 
    $—  
    $(0.01)

11

SILVER PEGASUS ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

(Unaudited) 

Recent Accounting Standards

In November 2023, the FASB issued Accounting
Standards Update (“ASU”) 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”.
The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided
to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported
measure of segment profit or loss. The ASU requires that a public entity