Company: MCGAU
Filing Date: 2025-06-06
Form Type: S-1/A
Source: 0001213900-25-051715
Chunk: 168

Company: Yorkville Acquisition Corp.
Filing Date: 2025-06-06
Form: S-1/A
Chunk 168
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 basis; and (4) they (including the Class A ordinary shares issuable upon exercise of these warrants) are entitled to registration rights, as described below. Pursuant to a registration rights agreement we will enter into with our initial holders and holders of placement units prior to the closing of this offering, we may be required to register certain securities for sale under the Securities Act. These holders, and holders of units issued upon conversion of working capital loans and extension loans, if any, are entitled under the registration rights agreement to make up to three demands that we register certain of our securities held by them for sale under the Securities Act and to have the securities covered thereby registered for resale pursuant to Rule 415 under the Securities Act. In addition, these holders have the right to include their securities in other registration statements filed by us. However, the registration rights agreement provides that we will not be required to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are released from their lock -uprestrictions, as described herein. Off-Balance Sheet Arrangements; Commitments and Contractual Obligations; Quarterly Results As of March 5, 2025, we did not have any off -balancesheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S -Kand did not have any commitments or contractual obligations. No unaudited quarterly operating data is included in this prospectus as we have conducted no operations to date. JOBS Act On April 5, 2012, the JOBS Act was signed into law. The JOBS Act contains provisions that, among other things, relax certain reporting requirements for qualifying public companies. We will qualify as an “emerging growth company” and under the JOBS Act will be allowed to comply with new or revised accounting pronouncements based on the effective date for private (not publicly traded) companies. We are electing to delay the adoption of new or revised accounting standards, and as a result, we may not comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non -emerginggrowth companies. As a result, our financial statements may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates. Additionally, we are in the process of evaluating the benefits of relying on the other reduced reporting requirements provided by the JOBS Act. Subject to certain conditions set forth in the JOBS Act, if, as an “emerging growth company,” we