Company: PGACR
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001213900-25-044013
Chunk: 149

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 8
Chunk 149
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from sources independent of the reporting entity. Unobservable inputs reflect the entity’s own
assumptions based on market data and the entity’s judgments about the assumptions that market participants would use in pricing
the asset or liability and are to be developed based on the best information available in the circumstances.

●Level
1 — Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement
are observable inputs, such as quoted prices in active markets for identical assets or liabilities.

●Level
2 — Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying
terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted
intervals.

●Level
3 — Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when
little or no market data exists for the assets or liabilities.

9

The following
table presents information about the Company’s assets that are measured at fair value on March 31, 2025 and December 31, 2024 and
indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

    March 31, 2025
     
    Carrying Value

    Quoted Prices in Active Markets (Level 1)

    Significant Other Observable Inputs  (Level 2)

    Significant Other Unobservable Inputs  (Level 3)

    Assets:

    Cash and Investments held in Trust Account
     
    $
    87,415,481

    $
    87,415,481

    $
            -

    $
               -

    Total
     
    $
    87,415,481

    $
    87,415,481

    $
    -

    $
    -

    December 31, 2024
     
    Carrying Value

    Quoted Prices in Active Markets (Level 1)

    Significant Other Observable Inputs  (Level 2)

    Significant Other Unobservable Inputs  (Level 3)

    Assets:

    Cash and Investments held in Trust Account
     
    $
    86,518,878

    $
    86,518,878

    $
              -

    $
              -

    Total
     
    $
    86,518,878

    $
    86,518,878

    $
    -

    $