# Disciplined Growth Acquisition Corp

> Clarifo company profile — qualitative business description generated from
> the company's filings. Financial statements, charts and ratios are
> available on Clarifo (https://www.clarifo.com/fi/companies/Disciplined Growth Acquisition Corp).

## Overview

DISCIPLINED GROWTH ACQUISITION Corp is a U.S.-listed special purpose acquisition company formed to complete a merger, share exchange, asset acquisition, or similar business combination. As a blank-check company, it does not operate a traditional commercial business before the combination and instead holds IPO proceeds in trust while it searches for a target company.

## Products & services

• Special purpose acquisition company (SPAC) structure
• Public units, Class A ordinary shares, and public rights
• Private placement units for sponsor and related investors
• Business combination transaction execution

- **SPAC Capital Structure** (100%) — Public units, shares, and rights issued to raise trust capital for a future acquisition.
- **Private Placement Securities** (0%) — Units sold to sponsor and related investors alongside the IPO to support the SPAC structure.
- **Business Combination Platform** (0%) — Transaction vehicle used to identify and merge with an operating target company.

- Special purpose acquisition company (SPAC) structure
- Public units, Class A ordinary shares, and public rights
- Private placement units for sponsor and related investors
- Business combination transaction execution

## Customers

The company’s economic counterparties are primarily public investors, the sponsor, underwriters, and private placement investors rather than end-product customers. Its core objective is to identify a target operating business and complete a business combination that gives shareholders exposure to the acquired company. Until that transaction occurs, the company does not sell goods or services to commercial customers.

- **Public SPAC investors** (primary) — Buy public units and shares for exposure to a future acquisition and redemption rights.
- **Sponsor and private placement investors** (primary) — Provide capital through private placement units and founder share arrangements.
- **Underwriters** (secondary) — Distribute the IPO and option units and support the capital raise process.
- **Target company stakeholders** (secondary) — Potential merger counterparties that may receive public-company access through a combination.

- Public investors buying units for trust-backed SPAC exposure
- Sponsor and related investors providing private placement capital
- Underwriters facilitating the IPO distribution
- Future target company shareholders in a business combination

## Geography

The company is organized in the United States and is listed on the NYSE. Its business activity is primarily U.S.-based because the SPAC structure, investors, and listing venue are centered in the U.S. market, although the eventual acquisition target could be located in any geography.

- United States is the formation and listing base
- NYSE listing anchors investor access and trading
- Capital raising is U.S.-market driven
- Future operating geography depends on acquisition target

## Strategy

The company’s strategy is to identify and complete an initial business combination within its permitted timeframe. It seeks to preserve listing status and transaction optionality while using trust capital and sponsor support to pursue a suitable target. Success depends on finding a target that can clear shareholder approval and regulatory requirements.

- **Identify an acquisition target** (short-term) — A completed combination is the company’s only operating path.
- **Maintain listing eligibility** (short-term) — NYSE status supports liquidity and target-company appeal.
- **Manage shareholder approvals and redemptions** (short-term) — Redemptions affect trust capital available for a deal.

- Complete an initial business combination before deadline
- Preserve NYSE listing and market credibility
- Use trust capital to pursue acquisition opportunities
- Align sponsor and public shareholder interests

## Risks

The main risks are SPAC-specific: failure to complete a business combination on time, shareholder redemptions that reduce trust capital, and potential NYSE suspension or delisting. Because the company has no operating business yet, its value depends on execution of a single transaction and on market conditions for SPACs and acquisition financing.

- **Failure to consummate an initial business combination** [critical] — The company exists to complete one transaction; without it, the SPAC cannot transition to operations.
- **Shareholder redemptions during extension or closing votes** [high] — Redemptions reduce cash held in trust and can impair deal funding.
- **NYSE suspension or delisting** [high] — Missing the combination deadline can trigger trading suspension and lower liquidity.
- **Limited access to additional financing** [medium] — A SPAC with no operating business may find it harder to raise capital if market conditions weaken.

- Failure to close a business combination by the deadline
- Redemptions can shrink trust capital available for a deal
- NYSE suspension or delisting could reduce liquidity
- Target selection and deal execution risk are concentrated
- Limited operating history increases uncertainty

## Accounting

For a SPAC, the most important accounting issues are trust account classification, warrant/right valuation, and transaction costs tied to the IPO and future combination. Because the company has no operating revenue, reported results are driven mainly by interest income on trust assets, fair value changes, and the accounting for founder shares, private placement units, and deferred offering costs.

- **Trust account accounting** — Affects balance sheet presentation and available transaction capital
- **Fair value of public rights and private placement units** — Can materially affect reported earnings
- **Deferred offering costs** — Affects equity and transaction-related expenses
- **Founder share and sponsor equity accounting** — Affects ownership structure and per-share metrics

- Trust account accounting affects liquidity and redemption value
- Fair value measurement of rights and warrants can move earnings
- Deferred offering costs are tied to the IPO and transaction structure
- Founder shares and private placement units require careful equity treatment
- No operating revenue means results are dominated by non-operating items

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*Last updated: 2026-07-17T23:32:58.533629+00:00*