Company: MCGAU
Filing Date: 2025-04-16
Form Type: S-1
Source: 0001213900-25-032483
Chunk: 321

Company: Yorkville Acquisition Corp.
Filing Date: 2025-04-16
Form: S-1
Chunk 321
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 March 5, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the period from March 3, 2025 (inception) through March 5, 2025 |     | F-5  |
| Statement of Cash Flows for the period from March 3, 2025 (inception) through March 5, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                    |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholder and the Board of Directors of Yorkville Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of Yorkville Acquisition Corp (the “Company”) as of March,5, 2025, and the related statements of operations, changes in shareholder’s equity and cash flows for the period from March 3, 2025 (inception) through March 5, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 5, 2025, and the results of its operations and its cash flows for the period from March 3, 2025 (inception) through March 5, 2025, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (the “PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting