Company: BLZRW
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-110002
Chunk: 39

Company: Trailblazer Acquisition Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 39
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significant segment expenses that are regularly provided to the 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 ASC 280 in interim
periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in ASU
2023-07 and existing segment disclosures in ASC 280. ASU 2023-07 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. The Company
adopted ASU 2023-07 on June 9, 2025, its date of incorporation.

Management
does not believe that there are any other recently issued, but not yet effective, accounting standards, which, if currently adopted,
would have a material effect on the unaudited condensed financial statements and notes thereto included in this Report under Item 1.
“Financial Statements”.

23

Item
3. Quantitative and Qualitative Disclosures About Market Risk.

We
are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise
required under this Item.

Item
4. Controls and Procedures.

Evaluation
of Disclosure Controls and Procedures

Disclosure
controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed
under the Exchange Act, such as this Report, is recorded, processed, summarized, and reported within the time periods specified in the
SEC’s rules and forms. Disclosure controls and procedures are also designed with the objective of ensuring that such information
is accumulated and communicated to our Management, including our Certifying Officers, as appropriate, to allow timely decisions regarding
required disclosure. Under the supervision and with the participation of our Management, including our Certifying Officers, we carried
out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e)
and 15d-15(e) under the Exchange Act. Based on the foregoing, our Certifying Officers concluded that