Company: SDHIU
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001213900-25-104714
Chunk: 70

Company: Siddhi Acquisition Corp (Cayman Islands)
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 8
Chunk 70
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 Cayman Islands law. As a result, the holder must hold rights in multiples of 10 in order to receive
Class A ordinary shares for all of their rights upon closing of a Business Combination. If the Company is unable to complete an initial
Business Combination within the required time period and the Company liquidates the funds held in the Trust Account, holders of rights
will not receive any of such funds with respect to their rights, nor will they receive any distribution from assets held outside of the
Trust Account with respect to such rights. Further, there are no contractual penalties for failure to deliver securities to the holders
of the rights upon consummation of an initial Business Combination. Additionally, in no event will the Company be required to cash settle
the rights. Accordingly, the rights may expire worthless.

13

SIDDHI ACQUISITION CORP

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

(Unaudited)

NOTE 8. FAIR VALUE MEASUREMENTS 

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
measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of
observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions
about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities
based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level  1:
Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which
transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level  2:
Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or
liabilities and quoted prices for identical assets or liabilities in markets that are not active.

Level  3:
Unobservable inputs based on assessment of the assumptions that market participants would use in pricing the asset or liability.

The following table presents information about
the Company’s assets that are measured at fair value as of September 30, 2025 and December