Company: CSTAF
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-110128
Chunk: 95

Company: Constellation Acquisition Corp I
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 8
Chunk 95
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loss) income per share. Accordingly, basic and diluted net (loss) income per redeemable Class A ordinary shares and non-redeemable
Class A ordinary shares and B ordinary shares are calculated as follows:

    For the Three Months Ended September 30,  
    For the Nine Months Ended September 30, 

    2025  
    2024  
    2025  
    2024 
  
    Redeemable Class A ordinary shares 

    Allocation of net (loss) income to redeemable Class A ordinary shares subject to possible redemption 
    $(10,954) 
    $8,822  
    $(72,608) 
    $(62,903)
  
    Weighted average redeemable Class A ordinary shares subject to possible redemption 
     64,302  
     2,367,684  
     292,109  
     2,584,956 
  
    Basic and diluted net (loss) income per share 
    $(0.17) 
    $0.00  
    $(0.25) 
    $(0.02)

    Non-redeemable Class A ordinary shares and B ordinary shares 

    Allocation of net (loss) income to non-redeemable Class A ordinary shares and Class B ordinary shares 
    $(1,320,276) 
    $28,877  
    $(1,926,388) 
    $(188,591)
  
    Weighted average non-redeemable Class A ordinary shares and Class B ordinary shares 
     7,750,000  
     7,750,000  
     7,750,000  
     7,750,000 
  
    Basic and diluted net (loss) income per share 
    $(0.17) 
    $0.00  
    $(0.25) 
    $(0.02)

Fair Value of Financial Instruments

The Company follows the guidance in ASC 820 for
its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets
and liabilities that are re-measured and reported at fair value at least annually.

The fair value of the Company’s financial
assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale
of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the