Company: CHPG
Filing Date: 2025-03-27
Form Type: S-1/A
Source: 0001013762-25-002932
Chunk: 313

Company: ChampionsGate Acquisition Corp
Filing Date: 2025-03-27
Form: S-1/A
Chunk 313
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 calculated using a scenario -basedmethod, incorporating probabilities of both a de -SPACand an IPO, with the total unit value reaching $10 and the right valued at one -eighthof the share price. Based on these probabilities, an indicated per share marketable value for the Founders Shares was determined, and a discount for lack of marketability, derived from the Finnerty model, was applied to yield a minority non -marketablefair value. The following criteria presents the quantitative information regarding market assumptions used in the founder share valuation performed by a third -partyspecialist:

|                                          |     | May 15, 
 2024    |       |   |
|:-----------------------------------------|:----|:--------|------:|:--|
| Estimated Volatility                     |     |         | 102.5 | % |
| Risk-free rate                           |     |         |  4.67 | % |
| Spot price                               |     | $       | 9.639 |   |
| Discount of lack of marketability (DLOM) |     |         | 27.02 | % |

F-12 CHAMPIONSGATE ACQUISITION CORPORATION
NOTES TO FINANCIAL STATEMENTS Note 5 — Related Party Transactions (cont.) Promissory Note — Related Party On April 18, 2024, the Sponsor agreed to loan the Company up to $500,000 (the “Promissory Note”) to be used for a portion of the expenses of the Proposed Public Offering. As of December 31, 2024, the Company has an outstanding loan balance of $331,927. This Promissory Note is non -interestbearing, unsecured and is due at the earlier of (1) December 31, 2024, subsequently amended to August 31, 2025, or (2) the date on which the Company consummates an initial public offering of its securities, unless accelerated upon the occurrence of an Event of Default. The Company plants to repay the loan upon the closing of the Proposed Public Offering out of the offering proceeds not held in the Trust Account. Working Capital Loans In addition, in order to meet the Company’s working capital needs following the consummation of the Proposed Public Offering if the funds not held in the Trust Account are insufficient, or to extend its life, its insiders, officers and directors or their affiliates/designees may, but are not obligated to, loan the Company funds, from time to time or at any