Company: JACS-RI
Filing Date: 2025-03-18
Form Type: 10-K
Source: 0001013762-25-000620
Chunk: 778

Company: Jackson Acquisition Co II
Filing Date: 2025-03-18
Form: 10-K
Item: Item 7A
Chunk 778
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Item 7A. Quantitative and Qualitative Disclosures
About Market Risk.

As of December 31, 2024,
we were not subject to any material market or interest rate risk. Following the consummation of our IPO, the net proceeds of our IPO,
including amounts in the Trust Account, have been invested in U.S. government treasury obligations with a maturity of 185 days or less
or in certain money market funds that invest solely in U.S. treasuries. Due to the short-term nature of these investments, we believe
there will be no associated material exposure to market or interest rate risk.

Item 8. Financial Statements and Supplementary
Data.

The consolidated financial
statements and supplementary data required by this item are included following the signature page of this Annual Report.

Item 9. Changes in and Disagreements With Accountants
on Accounting and Financial Disclosure.

None.

Item 9A. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are designed
to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized, and reported
within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our
management, including our principal executive officer and principal financial officer or persons performing similar functions, as appropriate
to allow timely decisions regarding required disclosure.

As required by Rules 13a-15
and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness
of the design and operation of our disclosure controls and procedures as of December 31, 2024. Based on this evaluation, our Chief Executive
Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were effective.

26

Management’s Report on Internal Controls
Over Financial Reporting

This Annual Report on Form 10-K does not include
a report of management’s assessment regarding internal control over financial reporting or an attestation report of our independent
registered public accounting firm due to a transition period established by rules of the SEC for newly public companies.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control
over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most recent fiscal
quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Item 9B