v3.26.1

Balance Sheets - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current assets
Cash	$ 897,989	$ 37,181
Prepaid expense	157,935
Deferred offering cost		126,763
Total current assets	1,055,924	163,944
Investment held in trust account	229,048,269
TOTAL ASSETS	230,104,193	163,944
Current liabilities
Accounts payable	11,702
Accrued offering cost		25,000
Promissory note		$ 150,000
Notes Payable, Current, Related Party [Extensible Enumeration]		Related party
TOTAL LIABILITIES	11,702	$ 175,000
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
Additional paid in capital		9,425
Retained earnings	1,043,603	(21,056)
Total Stockholders' Equity	1,044,222	(11,056)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	230,104,193	163,944
Class A common stock subject to possible redemption
Current liabilities
Class A ordinary shares; $0.0001 par value, subject to possible redemption, 22,750,000 shares at redemption value	229,048,269
Class A ordinary share
STOCKHOLDERS' EQUITY
Common stock	51
Class B ordinary share
STOCKHOLDERS' EQUITY
Common stock	$ 568	$ 575

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

FG Imperii Acquisition Corp. 10-Q