Description of Copley Acquisition's Business Segments

The Company has identified a single operating and reportable segment. The Chief Financial Officer, serving as the chief operating decision maker (CODM), evaluates the Company's overall operating results to guide resource allocation and financial performance assessment. The CODM reviews net income or loss, general and administrative expenses, interest and dividends earned on cash and investments held in the Trust Account, as well as Trust Account and cash balances. These evaluations support monitoring shareholder value, determining investment strategies, managing cash to complete a Business Combination within the Completion Window, and ensuring expenses comply with contractual agreements and budgets. General and administrative expenses constitute the primary segment expenses regularly provided to the CODM, while other segment items included in net income or loss are reported and disclosed as appropriate.

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Annual Report on Copley Acquisition Corp Divisions, Sales by Country

Twelve months ended 2025
COPLU s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total	0.00	100 %

Twelve months ended 2025
COPLU s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	4.13	90992.96 %

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth

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