Crown Reserve Acquisition Corp. I 10-K

Item 7A. Quantitative and Qualitative Disclosures About Market Risk We are a smaller reporting company, as defined by Rule 12b-2 of the Exchange Act, and are not required to provide the information otherwise required under this item. However, as a matter of transparency, we provide the following discussion. As of December 31, 2025, we were not subject to significant market risk from interest rate changes. The Trust Account is invested in U.S. Treasury money market funds. Based on the Trust Account balance of $173,403,838 as of December 31, 2025, a hypothetical 100-basis-point change in interest rates would not have a material impact on the Company’s financial statements, as trust earnings remain in trust and are not available for operations. We are subject to fair value risk related to our Public Warrant liability of $1,419,066. The key drivers of warrant fair value are: (i) stock price, (ii) expected volatility, and (iii) risk-free rate. A 1 percentage point increase in volatility (from 12.3% to 16.0%) would increase the warrant liability by approximately $46,000. A $0.50 increase in stock price would increase the warrant liability by approximately $27,000. These changes would be recognized as losses on the change in fair value of warrant liability in our statement of operations. We have no significant exposure to foreign currency risk, commodity risk, or other market risks. 38