v3.26.1

Condensed Balance Sheets - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current Assets:
Cash	$ 25,000	$ 169,132
Prepaid expenses	193,749	130,000
Total Current Assets	218,749	299,132
Available-for-sale debt securities held in Trust Account, at fair value (amortized cost $253,736,427 and $251,417,210 as of March 31, 2026 and December 31, 2025, respectively)	253,766,587	251,587,731
Other assets	76,646	109,146
Total Assets	254,061,982	251,996,009
Current Liabilities:
Accrued expenses	102,654	91,177
Total Liabilities	121,930	91,177
Commitments and Contingencies
Class A ordinary shares subject to possible redemption, 25,000,000 shares issued and outstanding at redemption value of $10.15 and $10.06 per share as of March 31, 2026 and December 31, 2025, respectively	253,766,677	251,587,821
Shareholders’ Equity:
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding as of both March 31, 2026 and December 31, 2025
Additional paid-in capital
Retained earnings	142,536	145,811
Accumulated other comprehensive income	30,160	170,521
Total Shareholders’ Equity	173,375	317,011
Total Liabilities, Commitments and Contingencies and Shareholders’ Equity	254,061,982	251,996,009
Sponsor
Current Liabilities:
Note payable – related party	19,276
Class A Ordinary Shares
Shareholders’ Equity:
Ordinary shares, value	54	54
Class B Ordinary Shares
Shareholders’ Equity:
Ordinary shares, value	$ 625	$ 625

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (h)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-11

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(23)(a)(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(17))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

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Cantor Equity Partners V, Inc. 10-Q