Company: TLGYF
Filing Date: 2025-12-29
Form Type: S-4/A
Source: 0001213900-25-125608
Chunk: 378

Company: TLGY ACQUISITION CORP
Filing Date: 2025-12-29
Form: S-4/A
Chunk 378
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2 — Accounting Policies Upon completion of the Business Combination, management will perform a comprehensive review of TLGY’s accounting policies. As a result of the review, management may identify differences between the accounting policies of the companies which, when conformed, could have a material impact on the combined financial statements. Based on its initial analysis, management has not identified any material differences in accounting policies that would have a material impact on the unaudited pro forma combined financial information. Note 3 — Adjustments to Unaudited Pro Forma Combined Financial Information for Other Material Events (A)Reflects the waiver of deferred underwriter fees from TLGY’s IPO. Note 4 — Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Combined Balance Sheet The pro forma StablecoinX Inc. Transaction Accounting Adjustments, based on preliminary estimates that could change materially as additional information is obtained, are as follows: (A) Cash and cash equivalents— Reflects the Transaction Accounting Adjustments impact of the Business Combination on the cash and cash equivalents balance of StablecoinX. The table below summarizes the pro forma adjustments as follows:

| Description                                                       |     | Note      |     | Assuming No 
 Redemptions |            |   |     | Assuming 50% 
 Redemptions  |            |   |     | Assuming Maximum 
 Redemptions      |            |   |
|:------------------------------------------------------------------|:----|:----------|:----|:------------|-----------:|:--|:----|:-------------|-----------:|:--|:----|:-----------------|-----------:|:--|
| Reclassification of the funds held in the Trust Account           |     | 4(A)(i)   |     | $           |  6,210,376 |   |     | $            |  3,105,188 |   |     |                  |          — |   |
| Payment of transaction costs                                      |     | 4(A)(ii)  |     |             | (6,097,378 | ) |     |              | (6,097,378 | ) |     |                  | (6,097,378 | ) |
| Repayment of convertible promissory notes-Former Sponsor          |     | 4(A)(iii) |     |             | (2,912,000 | ) |     |              | (2,912,000 | ) |     |                  | (2,912,000 | ) |
| Repayment of convertible promiss