Company: KCHVR
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076631
Chunk: 64

Company: Kochav Defense Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 64
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     7,922,274  
     4,770,857  
     7,639,582 
  
    Basic net income per Ordinary Share 
    $0.05  
    $0.05  
    $0.06  
    $0.06 

    For the Three Months Ended
 June 30, 2025  
    For the Period from January 7,
 2025 (Inception) Through
 June 30, 2025 

    Redeemable Class A  
    Non-redeemable Class A and Class B  
    Redeemable Class A  
    Non-redeemable Class A and Class B 
  
    Diluted net income per Ordinary Share 

    Numerator: 

    Allocation of net income 
    $405,328  
    $392,875  
    $278,455  
    $497,986 
  
    Denominator: 

    Diluted weighted average Ordinary Shares outstanding 
     8,896,703  
     8,623,373  
     4,770,857  
     8,532,154 
  
    Diluted net income per Ordinary Share 
    $0.05  
    $0.05  
    $0.06  
    $0.06 

11

KOCHAV DEFENSE ACQUISITION CORP.

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

Recent Accounting Pronouncements

In November 2023, the FASB issued Accounting Standards
Update (“ASU”) Topic 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”
(“ASU 2023-07”). The amendments in ASU 2023-07 require disclosures, on an annual and interim basis, of significant segment
expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other
segment items included in the reported measure of segment profit or loss. ASU 2023-07 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