CAPITAL CONTRIBUTION NOTE	12 Months Ended
Dec. 31, 2025
CAPITAL CONTRIBUTION NOTE
CAPITAL CONTRIBUTION NOTE	NOTE 6. CAPITAL CONTRIBUTION NOTE On March 28, 2024, the Company entered into the March Subscription Agreement with the Sponsor and the Capital Contribution Note Investor, pursuant to which the Sponsor raised $600,000 to provide working capital to the Company. In consideration of the March Subscription Agreement, the Company will issue 600,000 Class A common shares to the Capital Contribution Note Investor at the closing of a Business Combination. Amounts funded by the Sponsor to the Company under this arrangement do not accrue interest and shall be promptly repaid by the Company to the Sponsor within five (5) business days of the closing of an initial Business Combination. The Company and Sponsor are jointly and severally obligated to make the Business Combination Payment to the Capital Contribution Note Investor. The Capital Contribution Note Investor may elect at the closing of an initial Business Combination to receive such Business Combination Payment in cash or Class A common stock at a rate of one share of Class A common stock for each $10.00 of the Capital Calls funded under the March Subscription Agreement. If the Company liquidates without consummating a Business Combination, any amounts remaining in the Sponsor’s or the Company’s cash accounts (excluding any amounts in the Trust Account) after paying any outstanding third party invoices will be paid to the Capital Contribution Note Investor within ten (10) days of the liquidation. In April and June 2024, the Company borrowed an aggregate of $600,000 under the Capital Contribution Note. The fair value of the Capital Contribution Note includes both the fair value of the 600,000 shares in consideration for the Capital Calls and the principal as of each reporting date. As such, the Capital Contribution Note was initially measured at $600,000 as of the issue date. At December 31, 2025 and 2024, the Company had borrowed $600,000 under the Capital Contribution Note and reported $1,956,685 and $3,535,612, respectively, on the consolidated balance sheets for the fair value of the Capital Contribution Note (see Note 7).

CAPITAL CONTRIBUTION NOTE

12 Months Ended

Dec. 31, 2025

NOTE 6. CAPITAL CONTRIBUTION NOTE

On March 28, 2024, the Company entered into the March Subscription Agreement with the Sponsor and the Capital Contribution Note Investor, pursuant to which the Sponsor raised $600,000 to provide working capital to the Company. In consideration of the March Subscription Agreement, the Company will issue 600,000 Class A common shares to the Capital Contribution Note Investor at the closing of a Business Combination. Amounts funded by the Sponsor to the Company under this arrangement do not accrue interest and shall be promptly repaid by the Company to the Sponsor within five (5) business days of the closing of an initial Business Combination. The Company and Sponsor are jointly and severally obligated to make the Business Combination Payment to the Capital Contribution Note Investor. The Capital Contribution Note Investor may elect at the closing of an initial Business Combination to receive such Business Combination Payment in cash or Class A common stock at a rate of one share of Class A common stock for each $10.00 of the Capital Calls funded under the March Subscription Agreement. If the Company liquidates without consummating a Business Combination, any amounts remaining in the Sponsor’s or the Company’s cash accounts (excluding any amounts in the Trust Account) after paying any outstanding third party invoices will be paid to the Capital Contribution Note Investor within ten (10) days of the liquidation.

In April and June 2024, the Company borrowed an aggregate of $600,000 under the Capital Contribution Note. The fair value of the Capital Contribution Note includes both the fair value of the 600,000 shares in consideration for the Capital Calls and the principal as of each reporting date. As such, the Capital Contribution Note was initially measured at $600,000 as of the issue date. At December 31, 2025 and 2024, the Company had borrowed $600,000 under the Capital Contribution Note and reported $1,956,685 and $3,535,612, respectively, on the consolidated balance sheets for the fair value of the Capital Contribution Note (see Note 7).

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Concord Acquisition Corp II 10-K