GDSTW · As filed with the SEC
Chi Special Acquisition cash flow statement, by fiscal year
The statement as Chi Special Acquisition presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
Consolidated Statements of Cash Flows · USD
| USD | FY2026 Year ended Mar 31, 2026 | FY2025 Year ended Mar 31, 2025 | FY2024 Year ended Mar 31, 2024 | FY2023 Year ended Mar 31, 2023 | FY2022 Year ended Mar 31, 2022 |
|---|---|---|---|---|---|
| Cash Flows from Operating Activities: | |||||
| Net Income | (414,679) | 109,366 | 1,596,567 | 145,511 | (53,448) |
| Interest earned on investment held in Trust Account | — | — | — | (1,483,785) | (2,203) |
| Income from business combination deposits forfeited by the former target company | — | — | (125,000) | — | — |
| Income from business combination deposits forfeited by the former target company | (200,000) | — | — | — | — |
| Interest earned on investment held in Trust Account | (353,131) | (1,330,551) | (2,934,879) | — | — |
| Deferred tax benefit | (10,205) | (37,152) | 2,975 | 48,070 | — |
| Change in operating assets and liabilities: | |||||
| Prepaid expenses | — | — | (8,250) | (50,000) | (2,500) |
| Prepaid expenses | (205) | 58,250 | — | — | — |
| Prepaid income taxes | 277,200 | (287,911) | — | — | — |
| Prepaid franchise taxes | 25,255 | (26,165) | — | — | — |
| Accrued expenses | 426,899 | 391,802 | 287,945 | 204,084 | 798 |
| Due to related parties | — | — | — | 25,000 | — |
| Income tax payable | — | — | 105,456 | 253,426 | — |
| Franchise tax payable | — | — | — | 200 | — |
| Income tax payable | — | (358,882) | — | — | 11,800 |
| Franchise tax payable | — | (12,300) | 300 | — | — |
| Net Cash Used in Operating Activities | (248,866) | (1,493,543) | (1,074,886) | (857,494) | (45,553) |
| Cash Flows from Investing Activities: | |||||
| Deposit of cash held in Trust Account | — | — | — | (575,000) | — |
| Cash withdrawn from Trust Account for payment to redeeming stockholders | 13,868,502 | 38,044,345 | 8,157,801 | — | — |
| Purchase of investment held in Trust Account | (1,047,604) | (700,000) | (1,275,000) | — | (58,362,500) |
| Withdrawal of investment held in Trust Account | — | — | — | 38,293 | — |
| Withdrawal of investment held in Trust Account | — | — | 698,946 | — | — |
| Withdrawal of investment held in Trust Account to pay taxes | — | 991,446 | — | — | — |
| Withdrawal of investment held in Trust Account to pay taxes | 324,396 | — | — | — | — |
| Net Cash Provided by Investing Activities | 13,145,294 | 38,335,791 | 7,581,747 | (536,707) | (58,362,500) |
| Cash Flows from Financing Activities: | |||||
| Proceeds from sale of public units through public offering | — | — | — | — | 57,500,000 |
| Proceeds from sale of private placement units | — | — | — | — | 3,512,500 |
| Proceeds from sale of unit purchase options | — | — | — | — | 100 |
| Payment of underwriters’ discount and commissions | — | — | — | — | (1,150,000) |
| Redemption of common stock | (13,868,502) | (38,044,345) | (8,157,801) | — | — |
| Proceeds from working capital and extension loans from related party | — | — | 1,471,000 | — | — |
| Business combination deposits | — | — | 200,000 | — | — |
| Proceeds from working capital and extension loans from related party | 1,043,000 | 1,415,966 | — | — | 110,000 |
| Repayments of working capital loans from related party | (80,000) | (230,000) | — | — | (184,126) |
| Proceeds from working capital loan from related party | — | — | — | 320,000 | — |
| Business combination deposits | — | — | — | 125,000 | — |
| Payments of deferred offering costs | — | — | — | — | (456,903) |
| Net Cash Used in Financing Activities | (12,905,502) | (36,858,379) | (6,486,801) | 445,000 | 59,331,571 |
| Net Change in Cash | (9,074) | (16,131) | 20,060 | (949,201) | 923,518 |
| Cash at beginning of year | 14,692 | 30,823 | 10,763 | 959,964 | 36,446 |
| Cash at end of year | — | — | — | 10,763 | 959,964 |
| Cash at end of year | 5,618 | 14,692 | 30,823 | — | — |
| Supplemental Cash Flow Information | |||||
| Deferred underwriting discounts and commissions | — | — | — | — | 2,012,500 |
| Offering costs charged against additional paid-in capital | — | — | — | — | 62,500 |
| Issuance of representative shares | — | — | — | — | 441,025 |
| Fair value of unit purchase options | — | — | — | — | 208,093 |
| Reclassification of common stock subject to redemption | — | — | — | — | 57,500,000 |
| Proceeds allocated to public warrants and public rights | — | — | — | — | 5,577,500,000,000 |
| Allocation of offering costs to common stock subject to redemption | — | — | — | — | 3,910,911 |
| Cash paid for income taxes | — | — | 506,854 | — | — |
| Cash paid for income taxes | 81,099 | 971,189 | — | — | — |
| Supplemental Disclosure of Non-cash Financing Activities | |||||
| Excise tax payable attributable to redemption of common stock | 195,713 | 380,443 | 81,578 | — | — |
| Accretion of initial measurement of common stock subject to redemption value | — | — | — | 10,093,419 | 257,492 |
| Accretion of subsequent measurement of common stock subject to redemption value | — | 1,625,328 | — | — | — |
| Accretion of subsequent measurement of common stock subject to redemption value | 813,444 | — | 4,039,650 | 1,182,269 | — |
| Payables due to redeeming stockholders | 5,677,621 | — | — | — | — |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.