Company: CRAC
Filing Date: 2025-08-01
Form Type: S-1/A
Source: 0001213900-25-070728
Chunk: 300

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-08-01
Form: S-1/A
Chunk 300
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 completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov. 186

Crown Reserve Acquisition Corp. I INDEX TO FINANCIAL STATEMENTS

|                                                                         |     | Page |
| Report of Independent Registered Public Accounting Firm (PCAOB ID #587) |     | F-2  |
| Balance Sheet                                                           |     | F-3  |
| Statement of Operations                                                 |     | F-4  |
| Statement of Changes in Shareholder’s Equity                            |     | F-5  |
| Statement of Cash Flows                                                 |     | F-6  |
| Notes to Financial Statements                                           |     | F-7  |

F-1

| New York Office:   
 805 Third Avenue   
 New York, NY 10022 
 212.838.5100       
 www.rbsmllp.com    |

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholder and Board of Directors of
Crown Reserve Acquisition Corp. I Opinion on the Financial Statements We have audited the accompanying balance sheet of Crown Reserve Acquisition Corp. I (the “Company”) as of May 15, 2025, the related statements of operations, changes in shareholder’s equity and cash flows for the period from April 29, 2025 (inception) through May 15, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of May 15, 2025, and the results of its operations and its cash flows for the period from April 29, 2025 (inception) through May 15, 2025, in conformity with accounting principles generally accepted in the United States of America. Explanatory Paragraph — Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1, the Company’s ability to execute its business plan is dependent upon its completion of the proposed initial public offering described in Note 3 to the financial statements. The Company lacks the financial resources it needs to sustain operations for a reasonable period of time, which is considered to be one year from the issuance date