Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 542

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 542
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   |     |                |           — |   |   |           |           — |   |     |                |           — |   |   |           |           — |   |     |                    |           — |   |   |           |           — |   |
| Diluted weighted average non-redeemable Class A and B ordinary shares outstanding      |                 |  7,428,493 |   |     |            |           — |   |     |               |           — |   |   |           |           — |   |     |                |           — |   |   |           |           — |   |     |                |           — |   |   |           |           — |   |     |                    |           — |   |   |           |           — |   |
| Diluted net income per non-redeemable Class A and B ordinary share                     | $               |       0.33 |   |     |            |           — |   |     |               |           — |   |   |           |           — |   |     |                |           — |   |   |           |           — |   |     |                |           — |   |   |           |           — |   |     |                    |           — |   |   |           |           — |   |

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NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS

Basis of Presentation

The business combination will be accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, CCIX, the legal acquirer, will be treated as the accounting acquiree for financial reporting purposes, and PlusAI, the legal acquiree, will be treated as the accounting acquirer.

The following unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S-X as amended by the final rule, Release No. 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed Businesses.” The historical financial information of CCIX and PlusAI is presented in accordance with GAAP.

The unaudited pro forma condensed combined balance sheet gives effect to the business combination and other transactions as if it had occurred on September 30, 2025. The unaudited pro forma condensed combined statement of operations for the nine months ended September 30, 2025 gives effect to the