Company: JACS-RI
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001213900-25-107171
Chunk: 58

Company: Jackson Acquisition Co II
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 8
Chunk 58
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 these shares in the weighted average number as of the beginning
of the interim period to determine the dilutive impact of these shares.

The following tables present a reconciliation
of the numerator and denominator used to compute basic and diluted net income per ordinary share for each class of ordinary shares:

    For the Three Months Ended September 30, 2025  
    For the Nine Months Ended September 30, 2025 
  
    Basic and
diluted net income per ordinary share: 
    Redeemable Class A  
    Non-redeemable Class A and Class B  
    Redeemable Class A  
    Non-redeemable Class A and Class B 
  
    Numerator: 

    Allocation of net income 
    $1,823,537  
    $522,483  
    $5,356,891  
    $1,534,866 
  
    Denominator: 

    Weighted-average shares outstanding 
     23,000,000  
     6,590,000  
     23,000,000  
     6,590,000 
  
    Basic and diluted net income per ordinary share 
    $0.08  
    $0.08  
    $0.23  
    $0.23 

    For the Period from 
September 11,
 2024 (Inception) Through September 30, 2024 
  
    Basic and diluted net loss per ordinary share: 
    Redeemable Class A  
    Non-redeemable Class A and Class B 
  
    Numerator: 

    Allocation of net loss 
    $—  
    $(49,568)
  
    Denominator: 

    Weighted-average shares outstanding 
     —  
     5,000,000 
  
    Basic and diluted net loss per ordinary share 
    $—  
    $(0.01)

Recently Issued Accounting Standards

In November 2024, the FASB issued Accounting Standards
Update (“ASU”) 2024-03, “Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic
220-40): Disaggregation of Income Statement Expenses”, requiring public entities to disclose additional information about specific
expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal