Business Description

Note 1—Organization and Plan of Business Operations Infinite Eagle Acquisition Corp. (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on August 8, 2025. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (“business combination”). Although the Company is not limited to a particular industry or geographic region for purposes of completing a business combination, the Company intends to capitalize on the ability of its management team to identify and combine with a business or businesses that can benefit from its management team’s established global relationships and operating experience. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2025, the Company had not commenced any operations. All activity for the period from August 8, 2025 (inception) through December 31, 2025 relates to the Company’s formation and the initial public offering (“Initial Public Offering”), which is described below. The Company will not generate any operating revenues until after the completion of a business combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The registration statement for the Company’s Initial Public Offering was declared effective on January 15, 2026. On January 20, 2026, the Company consummated its Initial Public Offering of 30,000,000 units (the “Units”). Each Unit consists of one Class A ordinary share (the “Class A ordinary shares” or “public shares”) and one right (“Eagle Share Right”), with each Eagle Share Right entitling the holder to receive one twenty-fifth (1/25) of one Class A ordinary share upon the consummation of a business combination. The Units were sold at a price of $10.00 per Unit, generating gross proceeds to the Company of $300,000,000. The Company has granted the underwriters a 45-day option to purchase up to 4,500,000 additional Units to cover over-allotments at the Initial Public Offering price and did not exercised any part of the option as of January 20, 2026. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 350,000 shares (the “Private Placement Shares”) at a price of $10.00 per Private Placement Share in a private placement (the “Private Placement”) to Eagle Equity Partners VI, LLC (the “Sponsor”), generating gross proceeds of $3,500,000, which is described in Note 4. On January 23, 2026, the underwriters exercised their Over-Allotment Option to purchase an additional 4,500,000 Over-Allotment Option Units at a purchase price of $10.00 per Unit, generating additional gross proceeds of $45,000,000. Simultaneously with the closing of the Over-Allotment Option, the Company consummated the sale of an additional 45,000 Private Placement Shares at a price of $10.00 per Private Placement Share to the Sponsor, generating gross proceeds of $450,000, which is described in Note 4. Transaction costs amounted to $16,016,310, consisting of $3,450,000, $12,075,000 of deferred underwriting fees and $491,310 of other offering costs. Upon the closing of the Initial Public Offering and the Private Placement, $300,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and certain proceeds from the sale of the Private Placement Shares was placed in a trust account (the “Trust Account”).…