Company: PGACR
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-002878
Chunk: 3

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1
Chunk 3
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 or in its early stages
of development or growth, we may be affected by numerous risks inherent in such company or business. Although our management will endeavor
to evaluate the risks inherent in a particular target business, we cannot assure you that we will properly ascertain or assess all significant
risk factors.

The
time required to select and evaluate a target business and to structure and complete our initial business combination, and the costs
associated with this process, are not currently ascertainable with any degree of certainty. Any costs incurred with respect to the identification
and evaluation of a prospective target business with which our initial business combination is not ultimately completed will result in
our incurring losses and will reduce the funds we can use to complete another business combination.

2

Business
Strategy and Acquisition Criteria

Our
management team intends to focus on creating shareholder value by leveraging its experience in the management and operation of businesses
to improve the efficiency of operations while implementing strategies to scale revenue organically and/or through acquisitions. Consistent
with our strategy, we have identified the following general criteria and guidelines that we believe are essential in evaluating prospective
target businesses. While we intend to use these criteria and guidelines in evaluating prospective businesses, we may deviate from these
criteria and guidelines should we consider it appropriate to do so:

    ●
    Strong
    Management Team

We
will seek to acquire those businesses with reasoned and strong managements having a track record of driving growth and profitability;
or having proposition of the businesses that may likely be well received by public investors.

    ●
    Niche
    Deal Size with Growth Potential

We
intend to seek target companies that have underexploited expansion opportunities. This expansion can be accomplished through a combination
of accelerating organic growth and finding attractive add-on acquisition targets. Our management team has significant experience in identifying
such targets and in helping target management assess the strategic and financial fit. Similarly, our management has the expertise to
assess the likely synergies and to help a target integrate acquisitions.

    ●
    Long-term
    Revenue Visibility with Defensible Market Position

In
management’s view, the target companies should be close to an anticipated inflection point, such as those companies requiring additional
management expertise, those companies able to innovate by developing new products or services, or companies where we believe we have
ability to achieve improved profitability performance through an acquisition designed to help facilitate growth.

    ●
    Benefits
    from Being a U.S. Public Company (Value Creation and Marketing Opportunities)

We
int