Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 647

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 647
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     | $                                       |  4,610,935 |     | $           | 1,269,010 |     | $          |  3,743,911 |     | $           | 1,757,080 |
| Denominator:                  |     |                                          |            |     |                |           |     |            |            |     |             |           |     |                                         |            |     |             |           |     |            |            |     |             |           |
| Weighted-average shares       
 outstanding                   |     |                                          | 28,750,000 |     |                | 7,912,500 |     |            | 28,750,000 |     |             | 7,912,500 |     |                                         | 28,750,000 |     |             | 7,912,500 |     |            | 15,480,769 |     |             | 7,265,385 |
| Diluted income per share      |     | $                                        |       0.06 |     | $              |      0.06 |     | $          |       0.10 |     | $           |      0.10 |     | $                                       |       0.16 |     | $           |      0.16 |     | $          |       0.24 |     | $           |      0.24 |

Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities

<div align='center'>F-31

CHURCHILL CAPITAL CORP IX

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

(UNAUDITED)</div>

are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon