Shreya Acquisition Group — Form 10-K

Shreya Acquisition Group (a Cayman Islands SPAC, $111.5M assets) filed exhibits describing its post-offering share structure: 480M Class A ordinary shares, 10M Class B shares (held by founders at 30% post-offering), and 10M preference shares, par value $0.0001 each. Units consist of one Class A share, one warrant ($11.50 exercise price), and 1/4 right to a share upon business combination completion. Warrants expire 5 years post-business combination or upon redemption if stock reaches $18/share for 20 of 30 trading days. The company also adopted a Code of Business Conduct and a Compensation Recovery (claw-back) policy requiring return of incentive compensation following financial restatement within three prior fiscal years.