Company: KCHVR
Filing Date: 2025-07-09
Form Type: 10-Q
Source: 0001213900-25-062351
Chunk: 65

Company: Kochav Defense Acquisition Corp.
Filing Date: 2025-07-09
Form: 10-Q
Item: Part I, Item 8
Chunk 65
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We do not expect that our disclosure controls
and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how well conceived and
operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met.
Further, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits
must be considered relative to their costs. Because of the inherent limitations in all disclosure controls and procedures, no evaluation
of disclosure controls and procedures can provide absolute assurance that we have detected all our control deficiencies and instances
of fraud, if any. The design of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of
future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Changes in Internal Control over Financial
Reporting

Not applicable.

16

PART 
II - OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

As a smaller reporting company under Rule 12b-2
of the Exchange Act, we are not required to include risk factors in this Report. However, as of the date of this Report, there have
been no material changes with respect to those risk factors previously disclosed in our final prospectus related to the Initial Public
Offering as filed with the SEC on May 28, 2025 (the “Final Prospectus”). Any of the previously disclosed risk factors could
result in a significant or material adverse effect on our results of operations or financial condition. Additional risk factors not presently
known to us or that we currently deem immaterial may also impair our business or results of operations. We may disclose changes to such
risk factors or disclose additional risk factors from time to time in our future filings with the SEC.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds.

Unregistered Sale of Equity Securities

On January 7, 2025, Kochav Sponsor LLC, our
sponsor, paid $25,000, or approximately $0.007 per share, to cover certain of our offering costs in exchange for 3,835,000 Class B
ordinary shares, or founder shares. In April 2025, we issued an additional 4,598,333 founder shares to our sponsor in a share capitalization,
resulting in our sponsor holding an aggregate of 8,433,333 founder shares. As a result,