Company: SPEG
Filing Date: 2025-05-20
Form Type: S-1/A
Source: 0001213900-25-045972
Chunk: 332

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-05-20
Form: S-1/A
Chunk 332
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 of March 31, 2025 (unaudited) and December 31, 2024                                                                                                       |     | F-3  |
| Statements of Operations for the three months ended March 31, 2025 (unaudited) and the Period from June 5, 2024 (Inception) through December 31, 2024                       |     | F-4  |
| Statements of Changes in Shareholder’s Deficit for the three months ended March 31, 2025 (unaudited) and the period from June 5, 2024 (Inception) through December 31, 2024 |     | F-5  |
| Statements of Cash Flows for the three months ended March 31, 2025 (unaudited) and the period from June 5, 2024 (Inception) through December 31, 2024                       |     | F-6  |
| Notes to Financial Statements                                                                                                                                               |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholder and Board of Directors of
Silver Pegasus Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of Silver Pegasus Acquisition Corp. (the “Company”) as of December31, 2024, and the related statements of operations, changes in shareholder’s deficit, and cash flows for the period from June 5, 2024 (inception) through December31, 2024, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December31, 2024, and the results of its operations and its cash flows for the period from June 5, 2024 (inception) through December31, 2024, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the