Colombier Acquisition Corp II Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Summary of Significant Accounting Policies (Tables)

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2025

Summary of Significant Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Subject to Possible Redemption

At March 31, 2025 and December 31, 2024, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying unaudited condensed balance sheets are reconciled in the following table:

Class A Ordinary Shares subject to possible redemption, December 31, 2023	$	170,000,000
Plus:
Accretion of carrying value to redemption value		7,634,717
Class A Ordinary Shares subject to possible redemption, December 31, 2024	$	177,634,717
Plus:
Accretion of carrying value to redemption value		1,860,128
Class A Ordinary Shares subject to possible redemption, March 31, 2025	$	179,494,845

Schedule of Calculation of Basic and Diluted Net Income Per Ordinary Share

The following table reflects the calculation of basic and diluted net (loss) income per Ordinary Share:

	For the Three Months Ended March 31,
	2025						2024
	Class A			Class B			Class A		Class B
	Ordinary Shares			Ordinary Shares			Ordinary Shares		Ordinary Shares
Basic and diluted net (loss) income per Ordinary Share
Numerator:
Allocation of net (loss) income, as adjusted	$	(39,166	)	$	(9,792	)	$	1,328,063	$	332,016

Denominator:
Basic and diluted weighted average Ordinary Shares outstanding		17,000,000			4,250,000			17,000,000		4,250,000
Basic and diluted net (loss) income per Ordinary Share	$	(0.00	)	$	(0.00	)	$	0.08	$	0.08

- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details