Centurion Acquisition Corp.

For the period ended Dec 31, 2025. Filed Mar 12, 2026.

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FY2025 · Filed Mar 12, 2026

ALF$10.95+0.3%Stored close · as of Nov 10, 2026

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Contents

Balance Sheets as of December 31, 2025 and 2024

BALANCE SHEETS

	December 31, 2025	December 31, 2024
Assets
Current Assets
Cash	$100,985	$665,430
Prepaid expenses	59,899	133,415
Total current assets	160,884	798,845
Long-term prepaid insurance	—	52,380
Marketable securities and cash held in Trust Account	308,174,127	295,805,962
TOTAL ASSETS	$308,335,011	$296,657,187
Liabilities and Shareholders’ Deficit:
Current Liabilities
Accounts payable and accrued expenses	$49,404	$109,996
Advances from related parties	6,081	10,000
Due to Sponsor	5,000	5,000
Total current liabilities	60,485	124,996
Deferred underwriting fee payable	13,687,500	13,687,500
TOTAL LIABILITIES	13,747,985	13,812,496
Shares Subject to Possible Redemption
Class A Ordinary Shares subject to possible redemption, 28,750,000 shares at redemption value of $10.72 and $10.29 per share as of December 31, 2025 and 2024, respectively	308,174,127	295,805,962
Shareholders’ Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding as of December 31, 2025 and 2024	—	—
Class A Ordinary Shares, $0.0001 par value; 200,000,000 shares authorized; none issued or outstanding (excluding 28,750,000 shares subject to possible redemption) as of December 31, 2025 and 2024	—	—
Class B Ordinary Shares, $0.0001 par value; 20,000,000 shares authorized; 7,187,500 shares issued and outstanding as of December 31, 2025 and 2024	719	719
Additional paid-in capital	—	—
Accumulated deficit	(13,587,820)	(12,961,990)
Total Shareholders’ Deficit	(13,587,101)	(12,961,271)
Total Liabilities, Shares Subject to Possible Redemption and Shareholders’ Deficit	$308,335,011	$296,657,187

STATEMENTS OF OPERATIONS

	Year Ended December 31, 2025	For the Period from January 18, 2024 (Inception) through December 31, 2024
Operating and formation costs	$626,249	$467,492
Loss from operations	(626,249)	(467,492)
Other Income
Dividends and interest earned on marketable securities and cash held in Trust Account	12,368,584	8,306,337
Total other income	12,368,584	8,306,337
NET INCOME	$11,742,335	$7,838,845
Weighted average redeemable Class A ordinary shares outstanding	28,750,000	16,722,779
Basic and diluted net income per redeemable Class A ordinary share	$0.33	$0.33
Weighted average non-redeemable Class B ordinary shares outstanding	7,187,500	6,795,308
Basic and diluted net income per non-redeemable Class B ordinary shares	$0.33	$0.33

STATEMENTS OF CHANGES IN SHAREHOLDERS’ DEFICIT

FOR THE YEAR ENDED DECEMBER 31, 2025 AND

FOR THE PERIOD FROM JANUARY 18, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024

Class A Ordinary Shares · Class B Ordinary Shares · Additional Paid-in · Accumulated · Total Shareholders’
	Shares	Amount	Shares	Amount	Capital	Deficit	Deficit
Balance — January 18, 2024	—	$—	—	$—	$—	$—	$—
Issuance of Class B Ordinary Shares to Sponsor	—	—	7,187,500	719	24,281	—	25,000
Sale of 7,000,000 Private Placement Warrants	—	—	—	—	7,000,000	—	7,000,000
Fair Value of Public Warrants at issuance	—	—	—	—	1,150,000	—	1,150,000
Allocated value of transaction costs to Class A Ordinary Shares	—	—	—	—	(97,765)	—	(97,765)
Accretion of Class A Ordinary Shares subject to redemption amount	—	—	—	—	(8,076,516)	(20,800,835)	(28,877,351)
Net income	—	—	—	—	—	7,838,845	7,838,845
Balance – December 31, 2024	—	—	7,187,500	719	$—	(12,961,990)	(12,961,271)
Accretion of Class A Ordinary Shares subject to redemption amount	—	—	—	—	—	(12,368,165)	(12,368,165)
Net income	—	—	—	—	—	11,742,335	11,742,335
Balance – December 31, 2025	—	$—	7,187,500	$719	$—	$(13,587,820)	$(13,587,101)

STATEMENTS OF CASH FLOWS

	For the Year Ended December 31, 2025	For the Period from January 18, 2024 (Inception) through December 31, 2024
Cash Flows from Operating Activities:
Net income	$11,742,335	$7,838,845
Adjustments to reconcile net income to net cash used in operating activities:
Payment of formation costs through promissory note	—	8,667
Payment of operating costs through promissory note	—	327,200
Dividends and interest earned on marketable securities held in Trust Account	(12,368,165)	(8,231,350)
Unrealized loss on investments held in Trust Account	—	(74,612)
Changes in operating assets and liabilities:
Prepaid expenses	125,896	(158,995)
Accounts payable and accrued expenses	(60,592)	109,996
Advances from related parties	(3,919)	10,000
Due to Sponsor	—	5,000
Net cash used in operating activities	(564,445)	(165,249)
Cash Flows from Investing Activities:
Investment of cash in Trust Account	—	(287,500,000)
Net cash used in investing activities	—	(287,500,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid	—	282,500,000
Proceeds from sale of Private Placements Warrants	—	7,000,000
Repayment of promissory note - related party	—	(1,109,683)
Payment of offering costs	—	(59,638)
Net cash provided by financing activities	—	288,330,679
Net Change in Cash	(564,445)	665,430
Cash – Beginning of period	665,430	—
Cash – End of period	$100,985	$665,430
Non-cash investing and financing activities:
Deferred offering costs paid by Sponsor in exchange for issuance of Class B ordinary shares	$—	$25,000
Deferred offering costs paid through promissory note - related party	$—	$747,016
Prepaid expenses paid by Sponsor	$—	$26,800
Deferred underwriting fee payable	$—	$13,687,500
Offering costs charged to shareholders’ deficit	$—	$23,015

ContentsView on SEC.gov

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