Aeon Acquisition I

Post‑IPO, 143.75 million dollars is held in a segregated trust invested in short‑dated Treasuries or cash equivalents; current liabilities are minimal and the deferred underwriting fee of 4.3125 million dollars is payable only upon a successful business combination.

However, the auditor included a going‑concern paragraph because the company must complete a transaction within its combination window. Financial strength here reflects trust‑backed capital protection rather than an operating balance sheet.