EX-99.1 2 cslmacq3_ex99-1.htm EXHIBIT 99.1 Exhibit 99.1 CSLM DIGITAL ASSET ACQUISITION CORP III, LTD PFIC Annual Information Statement This statement is provided for shareholders who are United States persons. In order to assist in the preparation of Form 8621, the above-named entity (“the Company”) provides the following information: (1) This Information Statement applies to the taxable period of the Company beginning on August 28, 2025 and ending on December 31, 2025 (the “Period”). (2) A U.S. person who is a direct or indirect Shareholder of the Class A Public ordinary shares may compute his or her per-share per-day ordinary earnings and net capital gain of the Company attributable to these ordinary shares for the Period, as follows: Ordinary Earnings $0.0011226332 per share per day: Net Capital Gain per share None per day: (3) The amount of cash and fair market value of other property distributed or deemed distributed by the Company to a Shareholder of the Class A Public ordinary shares during the Period may be computed as follows: …
Open exhibit ↗Current Report · Items 8.01, 9.01 · 8-K
CSLM Digital Asset Acquisition Corp III, Ltd
KOYNNASDAQEQUITYCurrent
Other Events
Item 8.01. Other Events. On April 9, 2026, CSLM Digital Asset Acquisition Corp III, Ltd has made available on its website the PFIC Annual Information Statement for fiscal year 2025, which is attached as Exhibit 99.1 to this Current Report on Form 8-K. The statement may be accessed at www.koynspac.com. Investors are encouraged to consult their own tax advisors regarding the application of the PFIC rules.
Company context
III, Ltd. KOYN is a publicly traded special purpose acquisition company focused on high-growth, frontier-technology sectors including digital assets, regulated financial infrastructure, and next-generation fintech. KOYN is led by an experienced SPAC team with a track record of sourcing, executing, and stewarding complex public-market transactions.