Churchill Capital Corp XI
CCXIWBusiness Summary
Churchill Capital Corp XI (the "Company") is a blank check company, also known as a Special Purpose Acquisition Company (SPAC), incorporated on June 4, 2025, in the Cayman Islands, with the sole purpose of effecting a Business Combination with one or more businesses or entities 1. The Company has not yet selected a specific Business Combination target and has generated no operating revenues to date, with expectations to generate operating revenues only after consummating its initial Business Combination 2. Its efforts have been limited to organizational activities, those related to its Initial Public Offering (IPO), and searching for a Business Combination 3.
The Company's core business model is to identify and acquire a target business, effectively taking it public through a merger or similar Business Combination. Revenue generation is not expected until after this initial Business Combination is completed 4. The primary customer segments are not applicable as the Company is a SPAC, but its "shareholders" are the investors in its public and private units. The Company leverages its Management Team, M. Klein and Company (an affiliate of its Sponsor), and Strategic and Operating Partners to identify and execute attractive Business Combination opportunities 5. This network is expected to provide a substantial number of potential targets, focusing on companies with compelling long-term growth prospects, opportunities for valuation improvements, attractive competitive dynamics, consolidation opportunities, competitive advantages, significant potential for recurring revenue, operational improvement opportunities, attractive steady-state margins, high incremental margins, and attractive free cash flow characteristics 6.
The Company completed its IPO on December 18, 2025, selling 41,400,000 Public Units, including 5,400,000 Option Units from the full exercise of the Over-Allotment Option, at a price of $10.00 per Public Unit, generating gross proceeds of $414,000,000 7. Simultaneously, it privately sold 500,000 Private Placement Units to its Sponsor at $10.00 per unit, generating gross proceeds of $5,000,000 8. Each Public Unit consists of one Class A Ordinary Share and one-tenth of one Public Warrant, with each whole Public Warrant exercisable for one Class A Ordinary Share at $11.50 per share 9. A total of $414,000,000, comprising $411,000,000 from the IPO and $3,000,000 from the Private Placement, was placed in a Trust Account 10.
For the period from June 4, 2025 (inception) through December 31, 2025, the Company reported a net income of $382,098 11. This consisted of interest income on cash held in the Trust Account of $549,783, offset by operating and formation costs of $167,685 12. As of December 31, 2025, the Company had cash of $736,204 in its operating account and marketable securities and cash held in the Trust Account totaling $414,549,783, which included approximately $549,783 of interest income 13. Total current liabilities were $130,667, and a deferred underwriting fee payable was $15,990,000 14. The Company's working capital was $932,087 15. Basic net income per Class A Ordinary Share was $0.03, and diluted net income per Class A Ordinary Share was $0.02 16. Basic net income per Class B Ordinary Share was $0.03, and diluted net income per Class B Ordinary Share was $0.02 17.
The Company's financial performance for the reported period reflects its status as a blank check company, with no operating revenues and net income primarily derived from interest on its Trust Account. The IPO and Private Placement generated significant capital, with $414,000,000 placed in the Trust Account 18. The Company incurred total transaction costs of $19,618,232, including a cash underwriting fee of $3,000,000 (net of $3,210,000 underwriter's reimbursement), a Deferred Fee of $15,990,000, and $628,232 of other offering costs 19. The Deferred Fee is payable only upon the completion of an initial Business Combination 20.
Significant operational developments include the IPO on December 18, 2025, and the subsequent separate trading of Class A Ordinary Shares and Public Warrants commencing on February 9, 2026 21. The Board of Directors appointed Paul Lapping and Stephen Murphy as directors on March 17, 2026, with Mr. Lapping also becoming the chairperson of the Audit Committee 22. These directors will receive cash compensation of $75,000 per annum starting April 1, 2026 23. The Company also adopted a Clawback Policy on December 16, 2025, to comply with SEC and Nasdaq rules 24.
Business Outlook
The Company's primary objective for the upcoming period is to consummate an initial Business Combination by December 18, 2027, which is 24 months from the closing of its IPO, or by March 18, 2028, if a definitive agreement for a Business Combination is executed by December 18, 2027 25. If the initial Business Combination is not completed within this timeframe, the Company will liquidate and redeem its Public Shares 26. The Company may seek to extend the Combination Period, but any such extension would require shareholder approval and could decrease the amount held in the Trust Account and affect its Nasdaq listing 27. The Nasdaq Rules require SPACs to complete their initial Business Combination within 36 months following the effectiveness of their initial public offering registration statement 28.
The Company intends to focus its search for a target in an industry where its Management Team and founder's expertise will provide a competitive advantage 29. It expects to favor potential target companies with compelling long-term growth prospects, opportunities for valuation improvements, attractive competitive dynamics, consolidation opportunities, competitive advantages, significant potential for recurring revenue, opportunities for operational improvement, attractive steady-state margins, high incremental margins, and attractive free cash flow characteristics 30. The Company's strategy involves leveraging the strategic and transactional experience of its founder, delivering creative approaches to transaction sourcing, and utilizing an understanding of global financial markets and corporate strategy options 31. The Management Team and M. Klein and Company, along with Strategic and Operating Partners, are actively communicating with their network to articulate Business Combination criteria and are reviewing promising leads 32.
Operationally, the Company expects to incur increased expenses as a result of being a public company, including costs for legal, financial reporting, accounting, and auditing compliance, as well as due diligence expenses 33. The Company's liquidity needs are currently satisfied through its initial capital, and it does not believe it will need to raise additional funds to meet operating expenditures prior to the Business Combination 34. However, if the estimated costs of negotiating a Business Combination are less than actual amounts, or if a significant number of Public Shares are redeemed, additional financing may be required, potentially through issuing additional securities or incurring debt 35. The Company has access to $736,204 of cash outside the Trust Account and Permitted Withdrawals of up to $1,000,000 annually from interest earned on the Trust Account to cover operating expenses 36.
Planned capital allocation includes the use of substantially all funds held in the Trust Account, including interest earned (net of Permitted Withdrawals and excluding the Deferred Fee), to complete the Business Combination 37. If equity or debt is used as consideration, remaining Trust Account proceeds will be used for working capital, other acquisitions, or growth strategies of the target business 38. The Deferred Fee of $15,990,000 is payable to the Underwriter upon completion of the initial Business Combination, with $14,490,000 from the Trust Account and $1,500,000 from funds outside the Trust Account upon announcement of a definitive Business Combination agreement 39. The Sponsor or affiliates may loan the Company Working Capital Loans, up to $1,500,000, which may be convertible into units of the post-Business Combination entity at $10.00 per unit 40. Independent directors will receive cash compensation of $75,000 per annum starting April 1, 2026 41.
Management has explicitly flagged several structural headwinds and execution risks. The Company's ability to complete a Business Combination may be adversely affected by changes in laws or regulations, downturns in financial markets or economic conditions, inflation, fluctuations in interest rates, increases in tariffs, supply chain disruptions, declines in consumer confidence and spending, public health considerations, and geopolitical instability, such as military conflicts in Ukraine and the Middle East 42. Competition from other SPACs, private equity groups, and operating businesses seeking strategic acquisitions is intense, potentially increasing the cost of a Business Combination or making attractive targets scarcer 43. Conflicts of interest may arise due to the Management Team's and Sponsor's other business affiliations and fiduciary duties, potentially limiting the Company's access to acquisition opportunities 44.
Risk Factors
The Company faces material risks including the inherent uncertainty of completing an initial Business Combination within the Combination Period, which, if unsuccessful, would lead to liquidation and redemption of Public Shares, with Warrants expiring worthless 45. Geopolitical instability, such as the ongoing conflicts in Ukraine and the Middle East involving the United States, Israel, and Iran, could materially adversely affect the search for a target business and the operations of any acquired company, leading to market disruptions, commodity price volatility, and supply chain interruptions 46. Changes in laws or regulations, including the U.S. federal 1% excise tax on stock repurchases, could adversely affect the business 47. Intense competition for attractive target businesses from other SPACs and private equity firms may increase acquisition costs or make it difficult to find a suitable target 48. The potential for a significant number of Public Shareholders to exercise redemption rights could reduce the cash available for a Business Combination, potentially making the Company unattractive to targets or diluting existing shareholders 49. Furthermore, the Company's status as a blank check company with no operating history means shareholders have a limited basis to evaluate its ability to achieve its business objective 50. Cybersecurity incidents, while not yet encountered, pose a risk to the Trust Account investments and third-party technologies the Company relies on 51.
Management Priorities
Management's message to shareholders emphasizes their belief that the Management Team, M. Klein and Company, and Strategic and Operating Partners are well-positioned to identify and execute attractive Business Combination opportunities, aiming to generate attractive returns and enhance value through selecting high-quality targets at attractive valuations, negotiating favorable acquisition terms, and improving operational performance 52. They intend to focus on targets with compelling long-term growth, competitive advantages, recurring revenue potential, and strong free cash flow characteristics 53. The Company has until December 18, 2027, or March 18, 2028, if a definitive agreement is signed, to consummate an initial Business Combination 54. Strategic priorities include leveraging their extensive network for proprietary sourcing channels, utilizing deep experience of Operating Partners from S&P 500 companies across multiple sectors, and applying their investing, execution, and structuring capabilities to complex transactions 55. Management also highlights their commitment to aligning incentives with shareholders, with Operating Partners eligible to share in the appreciation of Founder Shares and Private Placement Units upon a successful Business Combination 56.
View Source Annual Report on SEC.gov ↗
References
- [1] Item 1, Business — Overview
- [2] Item 1, Business — Overview
- [3] Item 1, Business — Overview
- [4] Item 1, Business — Overview
- [5] Item 1, Business — Our Management Team
- [6] Item 1, Business — Our Management Team
- [7] Item 1, Business — Initial Public Offering
- [8] Item 1, Business — Initial Public Offering
- [9] Item 1, Business — Initial Public Offering
- [10] Item 1, Business — Initial Public Offering
- [11] Item 7, MD&A — Results of Operations
- [12] Item 7, MD&A — Results of Operations
- [13] Item 7, MD&A — Liquidity and Capital Resources
- [14] Item 7, MD&A — Liquidity and Capital Resources
- [15] Item 7, MD&A — Liquidity and Capital Resources
- [16] Item 8, Note 2 — Net Income Per Ordinary Share
- [17] Item 8, Note 2 — Net Income Per Ordinary Share
- [18] Item 7, MD&A — Liquidity and Capital Resources
- [19] Item 8, Note 1 — Transaction costs
- [20] Item 8, Note 6 — Underwriter’s Agreement
- [21] Item 7, MD&A — Recent Developments
- [22] Item 7, MD&A — Recent Developments
- [23] Item 7, MD&A — Recent Developments
- [24] Item 11, Executive Compensation — Compensation Recovery and Clawback Policy
- [25] Item 1, Business — Initial Public Offering
- [26] Item 1, Business — Initial Public Offering
- [27] Item 1, Business — Initial Public Offering
- [28] Item 1, Business — Initial Public Offering
- [29] Item 7, MD&A — Overview
- [30] Item 1, Business — Our Management Team
- [31] Item 1, Business — Business Strategy
- [32] Item 1, Business — Business Strategy
- [33] Item 7, MD&A — Results of Operations
- [34] Item 7, MD&A — Liquidity and Capital Resources
- [35] Item 7, MD&A — Liquidity and Capital Resources
- [36] Item 7, MD&A — Liquidity and Capital Resources
- [37] Item 7, MD&A — Liquidity and Capital Resources
- [38] Item 7, MD&A — Liquidity and Capital Resources
- [39] Item 7, MD&A — Contractual Obligations
- [40] Item 7, MD&A — Working Capital Loans
- [41] Item 11, Executive Compensation
- [42] Item 8, Note 1 — Risks and Uncertainties
- [43] Item 1, Business — Competition
- [44] Item 1, Business — Certain Potential Conflicts of Interest Relating to M. Klein and Company
- [45] Item 1A, Risk Factors — Risks Relating to our Search for, and Consummation of or Inability to Consummate, a Business Combination
- [46] Item 1A, Risk Factors — Our search for an initial Business Combination, and any target business with which we may ultimately consummate an initial Business Combination, may be materially adversely affected by current global geopolitical conditions and armed conflicts in the Ukraine and Russia and in the Middle East between United States, Israel and Iran and others, as well as by other events that are outside of our control.
- [47] Item 1A, Risk Factors — changes in laws or regulations (including the adoption of policies by governing administrations), or a failure to comply with any laws and regulations, may adversely affect our business, including our ability to negotiate and complete our initial Business Combination, and results of operations
- [48] Item 1A, Risk Factors — as the number of SPACs evaluating targets increases, attractive targets may become scarcer and there may be more competition for attractive targets, or such attractive targets may not be interested in consummating a Business Combination with a SPAC due to a negative public perception of mergers involving SPACs. This could increase the cost of our initial Business Combination and could even result in our inability to find a target or to consummate an initial Business Combination
- [49] Item 1A, Risk Factors — the ability of our Public Shareholders to exercise redemption rights with respect to a large number of our Ordinary Shares and the payment of the Deferred Fee may not allow us to complete the most desirable Business Combination or optimize our capital structure, and may materially dilute Public Shareholders’ investment in us
- [50] Item 1A, Risk Factors — we are a blank check company with no operating history and no revenues, and our shareholders have a limited basis on which to evaluate our ability to achieve our business objective, which is completing an initial Business Combination
- [51] Item 1C, Cybersecurity
- [52] Item 1, Business — Our Management Team
- [53] Item 1, Business — Our Management Team
- [54] Item 1, Business — Initial Public Offering
- [55] Item 1, Business — Competitive Strengths
- [56] Item 1, Business — Our Management Team
Analysis on 5/20/2026