AACP Apogee Acquisition Corp

“In addition, our management identified a material weakness in internal controls related to the review of accrued and related party liabilities.”

“Our management and our audit committee concluded that a disclosure in regard to related parties was not disclosed within the notes to our financial statements. As a result, we identified a material weakness in our internal controls over financial reporting.”

“Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were not effective as of the end of the quarterly period ended June 30, 2026, due to material weaknesses in internal control over financial reporting related to (i) the identification, approval and disclosure of related party transactions and (ii) the review of accrued and related party liabilities.”

“the audit committee (the audit committee ) of the Company s board of directors (the Board ) concluded, after discussion with the Company s management, that the Company s previously issued unaudited condensed financial statements and other financial data included in the Q2 10-Q should be restated to correct the foregoing errors and should no longer be relied upon.”