$COPL

Copley Acquisition Corp

CIK:0002045473|SEC Filings

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
General and administrative expenses	$ 88,500	$ 203,312	$ 353,819	$ 278,011
Loss from operations	(88,500)	(203,312)	(353,819)	(278,011)
Other income
Interest earned on investments held in Trust Account	1,573,751	1,115,253	3,127,602	1,115,253
Interest from the bank account	390	1,603	770	1,603
Net income	$ 1,485,641	$ 913,544	$ 2,774,553	$ 838,845
Redeemable Ordinary Shares [Member]
Other income
Weighted average shares outstanding, basic	17,250,000	11,373,626	17,250,000	5,718,232
Weighted average shares outstanding, diluted	17,250,000	11,373,626	17,250,000	5,718,232
Basic net income per share	$ 0.06	$ 0.05	$ 0.12	$ 0.07
Diluted net income per share	$ 0.06	$ 0.05	$ 0.12	$ 0.07
Non Redeemable Ordinary Shares [Member]
Other income
Weighted average shares outstanding, basic	6,478,393	6,230,259	6,478,393	5,991,456
Weighted average shares outstanding, diluted	6,478,393	6,230,259	6,478,393	5,991,456
Basic net income per share	$ 0.06	$ 0.05	$ 0.12	$ 0.07
Diluted net income per share	$ 0.06	$ 0.05	$ 0.12	$ 0.07

CONDENSED STATEMENTS OF CASH FLOW (Unaudited) - USD ($)	6 Months Ended
CONDENSED STATEMENTS OF CASH FLOW (Unaudited) - USD ($)	Jun. 30, 2026	Jun. 30, 2025
Cash Flows from Operating Activities
Net income	$ 2,774,553	$ 838,845
Adjustments to reconcile net income to net cash used in operating activities:
Income earned on investments held in Trust Account	(3,127,602)	(1,115,253)
Changes in operating assets and liabilities:
Prepaid expenses	3,250	(170,466)
Accrued expenses	(9,670)	60,129
Net cash used in operating activities	(359,469)	(386,745)
Cash Flows from Investing Activities
Cash deposited in trust account		(173,362,500)
Net cash used in investing activities		(173,362,500)
Cash Flows from Financing Activities
Proceeds received from initial public offering, gross		172,500,000
Proceeds received from issuance of private placement units		4,093,750
Offering costs paid		(2,578,791)
Proceeds from draw of promissory note	295,000
Repayment of promissory note - related party		(105,194)
Net cash provided by financing activities	295,000	173,909,765
Net change in cash	(64,469)	160,520
Cash - Beginning of period	67,568
Cash - End of period	3,099	160,520
Supplemental disclosure of noncash investing and financing activities:
Deferred offering costs included in accrued expenses		10,700
Deferred offering costs paid by related party		47,578
Accrued expenses paid by related party		131,452
Reclassification of due to related party into promissory note - related party		251,803
Reclassification of promissory note - related party into working capital loan – related party		146,609
Fair value of representative shares		322,575
Offering costs charged to additional paid-in capital		926,703
Proceeds allocated to warrants		2,328,750
Allocation of offering costs to ordinary shares subject to redemption		8,146,273
Remeasurement adjustment on ordinary shares subject to possible redemption		11,337,523
Subsequent measurement of ordinary shares subject to possible redemption		1,115,253
Deferred underwriting commissions		5,175,000
Reclassification of value for Class A ordinary shares		$ 17,250,000

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current Assets
Cash	$ 3,099	$ 67,568
Prepaid expenses - current	118,125	91,375
Total current assets	121,224	158,943
Investments held in Trust Account	181,099,044	177,971,442
Prepaid expenses - non-current		30,000
Total Assets	181,220,268	178,160,385
Current Liabilities
Accrued expenses	80,756	90,426
Working capital loan - related party	441,609	146,609
Total current liabilities	522,365	237,035
Deferred underwriting fees	5,175,000	5,175,000
Total Liabilities	5,697,365	5,412,035
Class A ordinary shares, $0.0001 par value; 17,250,000 shares subject to possible redemption at $10.50 and $10.32 per share as of June 30, 2026 and December 31, 2025, respectively	181,099,044	177,971,442
Shareholders’ Deficit
Preferred shares, $0.0001 par value; 1,500,000 shares authorized; none issued and outstanding as of June 30, 2026 and December 31, 2025
Additional paid-in capital
Accumulated deficit	(5,576,789)	(5,223,740)
Total Shareholders’ Deficit	(5,576,141)	(5,223,092)
TOTAL LIABILITIES, CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION AND SHAREHOLDERS’ DEFICIT	181,220,268	178,160,385
Common Class A [Member]
Shareholders’ Deficit
Common Stock, Value	73	73
Common Class B [Member]
Shareholders’ Deficit
Common Stock, Value	$ 575	$ 575