Pine Tree Acquisition Corp.
Filed Dec 19, 2025.
View on SEC.govAbout this filing
A company's registration of shares for sale to the public, often for a first offering. It describes the business, its risks and how the company plans to use the money.
period unavailable · Filed Dec 19, 2025
PAXG$9.830.0%Stored close · as of Nov 6, 2026
Contents
Summary Financial Data
| SUMMARY FINANCIAL DATA The following table summarizes the relevant financial data for our business and should be read with our financial statements, which are included in this prospectus. We have not had any significant operations to date, so only balance sheet data is presented. | |||
|---|---|---|---|
| Actual · As Adjusted | |||
| Balance Sheet Data: | |||
| Working (deficiency) capital(1) | $(57,483) | $84,626 | |
| Total assets(2) | $91,927 | $100,287,559 | |
| Total liabilities(3) | $79,368 | $202,933 | |
| Value of ordinary share subject to possible redemption | $ | - | $100,000,000 |
| Shareholders’ equity (deficit)(4) | $12,559 | $84,626 | |
| 1. As adjusted” calculation includes $275,000 of cash held outside the trust account plus $12,559 of actual shareholders’ equity on September 30, 2025, less over-allotment liability of $202,933. | |||
| 2. The “as adjusted” calculation equals $100,000,000 of cash held in trust from the proceeds of this offering and the sale of the private placement units, plus $275,000 in cash held outside the trust account plus $12,559 of actual shareholders’ equity on September 30, 2025. | |||
| 3. The “as adjusted” calculation equals $202,933 for the over-allotment liability. The $202,933 over-allotment liability represents the value of the 45-day over-allotment option granted to the underwriter to purchase up to 1,500,000 additional units at the initial public offering price, less the underwriting commissions. This over-allotment option is considered a freestanding financial instrument, indexed on the contingently redeemable shares, and is accounted for as a liability in accordance with ASC 480. | |||
| 4. Excludes 10,000,000 ordinary shares purchased in the public market which are subject to conversion in connection with our initial business combination. The “as adjusted” calculation equals the “as adjusted” total assets, less the “as adjusted” total liabilities, less the value of ordinary shares that may be converted in connection with our initial business combination ($10.00 per share with aggregate value of $100,000,000). | |||
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