Company: KCHVR
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076631
Chunk: 35

Company: Kochav Defense Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 35
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 in cash calculated
based on the total capital remaining in the Trust Account following all properly submitted redemptions in connection with the consummation
of the initial Business Combination.

Critical Accounting Estimates

The preparation of the unaudited condensed financial
statements and related disclosures included in this Report under Item 1. “Financial Statements” in conformity with GAAP requires
Management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets
and liabilities at the date of the financial statements, and income and expenses during the periods reported. Making estimates requires
Management to exercise significant judgement. It is at least reasonably possible that the estimate of the effect of a condition, situation
or set of circumstances that existed at the date of the unaudited condensed financial statements included in this Report under Item 1.
“Financial Statements”, which Management considered in formulating its estimate, could change in the near term due to one
or more future confirming events. Accordingly, the actual results could materially differ from those estimates. As of June 30, 2025, we
did not have any critical accounting estimates to be disclosed.

20

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 our disclosure controls and procedures were effective as of June 30, 2025.

We do not expect that our disclosure controls
and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no