Colombier Acquisition Corp II Registration of securities, business combinations

Registration of securities, business combinations

Summary of Significant Accounting Policies (Tables)

Summary of Significant Accounting Policies (Tables) - COLOMBIER ACQUISITION CORP. II [Member]

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Line Items]

Schedule of Class A Ordinary Shares Subject to Possible Redemption

At December 31, 2024 and 2023, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying balance sheets are reconciled in the following table:

Gross proceeds	$	170,000,000
Less:
Proceeds allocated to Public Warrants		(776,333	)
Class A Ordinary Shares issuance costs		(8,946,814	)
Plus:
Remeasurement of carrying value to redemption value		9,723,147
Class A Ordinary Shares subject to possible redemption, December 31, 2023		170,000,000
Plus:
Remeasurement of carrying value to redemption value		7,634,717
Class A Ordinary Shares subject to possible redemption, December 31, 2024	$	177,634,717

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

As a result, diluted net income per Ordinary Share is the same as basic net income per Ordinary Share for the periods presented.

	For the Year Ended December 31, 2024				For the Period from September 27, 2023 (Inception) Through December 31, 2023
	Class A Ordinary Shares		Class B Ordinary Shares		Class A Ordinary Shares		Class B Ordinary Shares
Basic and diluted net income per Ordinary Share
Numerator:
Allocation of net income, as adjusted	$	4,606,773	$	1,151,693	$	259,744	$	154,752

Denominator:
Basic and diluted weighted average Ordinary Shares outstanding		17,000,000		4,250,000		6,621,053		3,944,737
Basic and diluted net income per Ordinary Share	$	0.27	$	0.27	$	0.04	$	0.04