| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Net income | 941,404 | -46,768 |
| Payment of general and administrative costs in exchange for issuance of class b ordinary shares | - | -25,000 |
| Payment of operating expenses through issuance of class b ordinary shares | -25,000 | - |
| Payment of general and administrative costs through promissory note related party | -2,550 | -2,237 |
| Interest earned on marketable securities held in trust account | 1,311,175 | - |
| Compensation expense | 154,700 | - |
| Prepaid expenses | 136,704 | - |
| Long-term prepaid insurance | 82,325 | - |
| Accrued expenses | - | 19,531 |
| Accounts payable and accrued expenses | 28,290 | - |
| Net cash used in operating activities | -378,260 | 0 |
| Investment of cash into trust account | 230,000,000 | - |
| Net cash used in investing activities | -230,000,000 | - |
| Proceeds from sale of units, net of underwriting discounts paid | 225,400,000 | - |
| Proceeds from sale of private placement units | 6,600,000 | - |
| Consideration paid by directors in exchange for the assignment of sponsors membership interest in founder shares | 340 | - |
| Due from sponsor | 25,000 | - |
| Proceeds from promissory note - related party | 116,000 | 35,000 |
| Repayment of promissory note - related party | 118,550 | - |
| Payment of offering costs | 565,234 | 35,000 |
| Net cash provided by financing activities | 231,407,556 | 0 |
| Net change in cash | 1,029,296 | 0 |
| Effect of exchange rate changes on cash | - | 0 |
| Cash and cash equivalents at beginning of period | 0 | 0 |
| Cash and cash equivalents at end of period | 1,029,296 | 0 |
Highview Merger Corp. (HVMC)
Highview Merger Corp. (HVMC)