v3.26.1

Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Cash Flows from Operating Activities:
Net income (loss)	$ 1,201,024	$ 981,026
Adjustments to reconcile net income to net cash used in operating activities:
Payment of general and administrative costs through promissory note		833
Interest earned on marketable securities held in Trust Account	(1,384,220)	(964,025)
Change in fair value of over-allotment liability		(221,454)
Changes in operating assets and liabilities:
Prepaid expenses	(9,040)	(8,154)
Prepaid insurance	14,624	(85,000)
Long-Term prepaid insurance	6,626	(70,376)
Accrued offering costs	(75,000)
Accounts payable and accrued expenses	73,264	53,845
Net cash used in operating activities	(172,722)	(313,305)
Cash Flows from Investing Activities:
Investment of cash into Trust Account		(151,050,000)
Net cash used in investing activities		(151,050,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid		147,000,000
Proceeds from sale of Private Placement Units		5,550,000
Due from Sponsor		25,000
Repayment of due from Sponsor		(25,000)
Repayment of promissory note - related party		(242,696)
Payment of offering costs		(325,240)
Net cash provided by financing activities		151,982,064
Net Change in Cash	(172,722)	618,759
Cash – Beginning of period	354,108
Cash – End of period	181,386	618,759	$ 354,108
Non-cash financing activities:
Offering costs included in accrued offering costs		75,000
Prepaid services contributed by Sponsor through promissory note - related party		75,000
Deferred underwriting fee payable		$ 5,250,000

The amount of change in fair value of overallotment option liability.

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Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

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Stellar V Capital Corp. (Cayman Islands) 10-Q