Company: OBA
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075674
Chunk: 28

Company: Oxley Bridge Acquisition Ltd
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 information about the Company’s assets that are measured at fair value on June 30, 2025, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:      June 30, 2025      (Level 1)   (Level 2)   (Level 3)   Assets:                 Investments held in Trust Account  $253,115,349   $—   $—     Upon consummating the Initial Public Offering on June 26, 2025, the Public Warrants were valued using a Black-Scholes Simulation Model. The Public Warrants were valued using Level 3 inputs and have been classified within shareholders’ deficit and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the Public Warrants:       June 26,  2025   Implied Class A Ordinary Share price  $9.83    Exercise price  $11.50    Simulation term (years)   7.00    Risk-free rate   4.00%   Selected volatility   2.76%   Calculated value per Warrant  $0.32    Market adjustment   29.05%   

Note 9 — Segment Information  ASU 2023-07, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the CODM, or group, in deciding how to allocate resources and assess performance.  16  OXLEY BRIDGE ACQUISITION LIMITEDNOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTSJUNE 30, 2025  The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, Management has determined that the Company only has one reporting segment.   The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the accompanying unaudited condensed statements of operations as net