v3.26.1

Condensed Balance Sheets - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current assets
Cash	$ 962,299	$ 1,096,942
Due from Sponsor	4,200
Prepaid expense	66,301	3,740
Prepaid insurance	98,356	98,356
Total current assets	1,131,156	1,199,038
Long-term prepaid insurance	14,282	38,534
Cash and investments held in Trust Account	237,675,190	235,633,565
Total Assets	238,820,628	236,871,137
Current Liabilities
Accrued offering costs	75,000	75,000
Accounts payable and accrued expenses	106,416	74,547
Due to affiliates	29,694	29,694
Total current liabilities	211,411	179,542
Deferred underwriting fee payable	9,200,000	9,200,000
Total Liabilities	9,411,411	9,379,542
Commitments and Contingencies (Note 6)
Class A ordinary shares subject to possible redemption, 23,000,000 shares issued and outstanding at a redemption value of $10.33 and $10.24 per share as of March 31, 2026 and December 31, 2025, respectively	237,675,190	235,633,565
Shareholders’ Deficit
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding as of March 31, 2026 and December 31, 2025
Accumulated deficit	(8,266,806)	(8,142,803)
Total Shareholders’ Deficit	(8,265,973)	(8,141,970)
Total Liabilities and Shareholders’ Deficit	238,820,628	236,871,137
Related Party
Current Liabilities
Promissory note - related party	301	301
Class A Ordinary Shares
Shareholders’ Deficit
Ordinary shares value	66	66
Class B Ordinary Shares
Shareholders’ Deficit
Ordinary shares value	$ 767	$ 767

Represent the amount of accrued offering costs.

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Cal Redwood Acquisition Corp. 10-Q