Company: PCAP
Filing Date: 2025-05-13
Form Type: S-1/A
Source: 0001213900-25-042690
Chunk: 314

Company: ProCap Acquisition Corp
Filing Date: 2025-05-13
Form: S-1/A
Chunk 314
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 information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document. Upon the effectiveness 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 . 194

ProCap Acquisition Corp INDEX TO FINANCIAL STATEMENTS

|                                                                                                                       |     | Page |
| Financial Statements of ProCap Acquisition Corp:                                                                      |     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 206)                                               |     | F-2  |
| Balance Sheet as of January 10, 2025                                                                                  |     | F-3  |
| Statement of Operations for the Period from January 2, 2025 (Inception) through January 10, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the Period from January 2, 2025 (Inception) through January 10, 2025 |     | F-5  |
| Statement of Cash Flows for the Period from January 2, 2025 (Inception) through January 10, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                         |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Directors of ProCap Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of ProCap Acquisition Corp. (the “Company”) as of January10, 2025 and the related statements of operations, changes in shareholders’ equity, and cash flow for the period from January2, 2025 (inception) through January10, 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 January10, 2025