Company: SDHIU
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001213900-25-104714
Chunk: 30

Company: Siddhi Acquisition Corp (Cayman Islands)
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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14

SIDDHI ACQUISITION CORP

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

(Unaudited)

NOTE 9. SEGMENT INFORMATION

ASC Topic 280, “Segment Reporting,”
establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic
areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from
which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated
by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess
performance.

The Company’s CODM has been identified as
the Chief Executive Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions
about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable
segment.

The CODM assesses performance for the single segment
and decides how to allocate resources based on net income (loss) that also is reported on the condensed statements of operations as net
income (loss). The measure of segment assets is reported on the condensed balance sheets as total assets. When evaluating the Company’s
performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income (loss)
and total assets, which include the following:

    September 30, 

    2025 
  
    Cash 
    $759,129 
  
    Investments held in Trust Account 
     283,244,155 

    For the Three Months Ended September 30, 2025  
    For the Nine Months Ended September 30, 2025 
  
    Advisory and general and administrative costs 
    $154,297  
    $8,671,490 
  
    Interest earned on investments held in Trust Account 
     2,996,664  
     5,864,155 

The key measures of segment profit or loss reviewed
by the CODM are general and administrative costs. General and administrative costs are reviewed and monitored by the CODM to manage and
forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the extension period.
The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are
aligned with all agreements and budget