Company: AAM-UN
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001213900-25-107616
Chunk: 178

Company: AA Mission Acquisition Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part II, Item 8
Chunk 178
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-allotment 

    Plus: 

    Over-allotment proceeds 
     45,000,000 
  
    Less: 

    Proceeds allocated to Public Warrants 
     (3,195,000)
  
    Allocation of offering costs related to redeemable shares 
     (1,641,060)
  
    Plus: 

    Accretion of carrying value to redemption value 
     5,061,060 
  
    Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 
     6,614,173 
  
    Ordinary shares subject to possible redemption, December 31, 2024 
    $353,339,173 
  
    Plus: 

    Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 
     11,191,463 
  
    Ordinary shares subject to possible redemption, September 30, 2025 
    $364,530,636 

F-12

Recent Accounting Standards

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic
280): Improvements to Reportable Segment Disclosures. The amendments in this ASU require disclosures, on an annual and interim basis,
of significant segment expenses that are regularly provided to the chief operating officer decision maker (“CODM”), as well
as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public
entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or
loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures
currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures
required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning
after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. This
standard was effective for the Company starting February 9, 2024 (inception) and did not have a material impact on the Company’s
financial statements (see Note 9).

On July 4, 2025, President Trump signed into law the One Big Beautiful
Bill Act (“