$ACAA

Averin Capital Acquisition Corp.

CIK:0002096900|SEC Filings

Statements of Operations (Unaudited) - USD ($)	3 Months Ended	6 Months Ended
Statements of Operations (Unaudited) - USD ($)	Jun. 30, 2026	Jun. 30, 2026
Formation, general and administrative costs	$ 164,416	$ 341,934
Loss from operations	(164,416)	(341,934)
Other Income
Change in fair value of Over-Allotment Option liability		22,900
Interest earned on cash and investments held in Trust Account	2,519,972	3,507,090
Total other income	2,519,972	3,529,990
Net Income	$ 2,355,556	$ 3,188,056
Class A Ordinary Shares
Other Income
Basic weighted average Ordinary Shares outstanding (in Shares)	28,586,008	20,400,905
Diluted weighted average Ordinary Shares outstanding (in Shares)	28,586,008	20,400,905
Basic net income per Ordinary Share (in Dollars per share)	$ 0.07	$ 0.12
Diluted net income per Ordinary Share (in Dollars per share)	$ 0.07	$ 0.12
Class B Ordinary Shares
Other Income
Basic weighted average Ordinary Shares outstanding (in Shares)	7,096,502	6,800,226
Diluted weighted average Ordinary Shares outstanding (in Shares)	7,096,502	7,096,502
Basic net income per Ordinary Share (in Dollars per share)	$ 0.07	$ 0.12
Diluted net income per Ordinary Share (in Dollars per share)	$ 0.07	$ 0.12

Statement of Cash Flows (Unaudited)	6 Months Ended
Statement of Cash Flows (Unaudited)	Jun. 30, 2026 USD ($)
Cash Flows from Operating Activities:
Net Income (Loss)	$ 3,188,056
Adjustments to reconcile net income to net cash used in operating activities:
Payment of operation costs through IPO Promissory Note	33,933
Interest earned on cash and investments held in Trust Account	(3,507,090)
Change in fair value of Over-Allotment Option liability	(22,900)
Changes in operating assets and liabilities:
Prepaid expenses and insurance	(153,216)
Long-term prepaid insurance	(75,000)
Accounts payable and accrued expenses	75,736
Net cash used in operating activities	(460,481)
Cash Flows from Investing Activities:
Investment of cash in Trust Account	(283,860,080)
Net cash used in investing activities	(283,860,080)
Cash Flows from Financing Activities:
Proceeds from sale of Public Units, net of underwriting discounts paid	283,360,080
Proceeds from sale of Private Placement Units	2,000,000
Repayment of IPO Promissory Note – related party	(300,478)
Payment of offering costs	(399,765)
Net cash provided by financing activities	284,659,837
Net Change in Cash	339,276
Cash – Beginning of period
Cash – End of period	339,276
Non-cash investing and financing activities:
Offering costs included in accrued offering costs	74,496
Deferred offering costs paid through IPO Promissory Note – related party	59,004
Prepaid expenses applied as payment to offering costs	2,400
Offering costs charged to additional paid-in-capital	9,146
Offering costs charged to shares subject to redemption	695,211
Other offering costs allocated to redeemable shares	22,900
Forfeiture of Founder Shares	9
Accretion of Class A ordinary shares to redemption value	21,929,304
Deferred Fee payable	$ 15,612,304

Balance Sheets (Unaudited) - USD ($)

Jun. 30, 2026

Dec. 31, 2025

Current assets

Cash

$ 339,276

Prepaid expenses and insurance

150,119

4,503

Total current assets

489,395

4,503

Deferred offering costs

161,092

Long-term prepaid insurance

66,667

Investments held in Trust Account

287,367,170

Total Assets

287,923,232

165,595

Current liabilities

Accounts payable and accrued expenses

75,736

Accrued offering costs

75,000

504

Total current liabilities

150,736

213,978

Deferred Fee

15,612,304

Total Liabilities

15,763,040

213,978

Commitments and Contingencies (Note 6)

Shareholders’ Deficit

Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding

Additional paid-in capital

24,281

Accumulated deficit

(15,207,708)

(73,383)

Total Shareholders’ Deficit

(15,206,978)

(48,383)

^[1]

Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption, and Shareholders’ Deficit

287,923,232

165,595

Related Party

Current liabilities

IPO Promissory Note – related party

213,474

Class A Ordinary Shares

Current liabilities

Class A Ordinary Shares subject to possible redemption, $0.0001 par value; 28,386,008 and no shares at redemption value of $10.12 and $0 per share as of June 30, 2026 and December 31, 2025, respectively

287,367,170

Shareholders’ Deficit

Ordinary shares, value

Class B Ordinary Shares

Shareholders’ Deficit

Ordinary shares, value

^[1]

$ 710

$ 719

[1]

This number included an aggregate of up to 937,500 Class B Ordinary Shares subject to forfeiture if the Over-Allotment Option was not exercised in full or in part by the Underwriters. On March 5, 2026, 846,502 Founder Shares were no longer subject to forfeiture pursuant to the Underwriters’ partial exercise of its Over-Allotment Option and 90,998 Founder Shares were forfeited as the Underwriters forfeited their remaining Over-Allotment Option.