v3.26.1

Statement of Cash Flows	3 Months Ended
Statement of Cash Flows	Mar. 31, 2026 USD ($)
Cash flows from operating activities
Net income	$ 1,398,394
Changes in operating assets and liabilities:
Accounts payable	11,702
Accrued offering cost	(25,000)
Deferred offering cost	126,763
Prepaid expenses	(157,935)
Net cash provided by operating activities	1,353,924
Cash flows from investing activities
Investment in trust account	(229,048,269)
Net cash used in investing activities	(229,048,269)
Cash flows from financing activities
Repayment of promissory note	(150,000)
Proceeds from sale of 22,750,000 units at $10 per unit in IPO, including over-allotment, net of offering cost.	225,855,053
Proceeds from sale of 275,00 units to Sponsor in private placement	2,750,000
Proceeds from sale of 1,000,000 $15 strike warrants in private placement	100,000
Proceeds from sale of 227,00 units to underwriters in private placement	100
Net cash provided by Financing activities	228,555,153
Net increase in cash	860,808
Cash at beginning of period	37,181
Cash at end of period	897,989
Supplemental disclosure for non-cash financing activities:
Offering cost	$ 1,644,947

Amount of offering cost incurred in non-cash financing activities.

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-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

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- Definition

The cash outflow for a borrowing supported by a written promise to pay an obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 15
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-15

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FG Imperii Acquisition Corp. 10-Q