U.S. shareholders should consult their tax advisors regarding QEF election implications and potential tax liabilities arising from the reported ordinary earnings, even though no distributions were made.
Price Chart
Executive Summary
Crane Harbor Acquisition Corp. made available its PFIC Annual Statement for fiscal year 2025 to holders of its Class A ordinary shares. The statement provides tax-related information for U.S. shareholders, including per-unit ordinary earnings of $0.0011219650 per day and no net capital gains or distributions.
Key Facts
- Company provided PFIC Annual Statement for fiscal year 2025 (January 2, 2025 to December 31, 2025)
- Ordinary earnings per share per day: $0.0011219650
- No net capital gains or distributions (cash or property) during the period
- Shareholders may make a Qualified Electing Fund (QEF) election under Section 1295 of the Internal Revenue Code
- Company is incorporated in the Cayman Islands and may be treated as a passive foreign investment company for U.S. federal income tax purposes
Financial Impact
Minimal direct financial impact; provides tax reporting information with ordinary earnings of approximately $0.41 per share for the year (based on $0.0011219650/day × 365 days)
Risk Factors
- U.S. shareholders in PFICs may face complex tax reporting requirements and potential deferred tax liabilities with interest charges
- Failure to make timely QEF elections could result in less favorable tax treatment under default PFIC rules
Market Snapshot
Investment Themes
Documents Analyzed
This report is based on 5 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 8-K Filing (Primary) | 0001213900-26-023651 |
| Document: ea027987701_ex99-1.htm | 0001213900-26-023651 |
| Document: 0001213900-26-023651-index-headers.html | 0001213900-26-023651 |
| Document: 0001213900-26-023651-index.html | 0001213900-26-023651 |
| Document: 0001213900-26-023651.txt | 0001213900-26-023651 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Mar 26, 2026 30w ago | Press Release | $9.72 | awaiting T+5 | — | — |
Mar 19, 2026 31w ago | Press Release | $8.33 $9.72 | ▲ +16.69% | ▲ +18.84% | — |
Mar 18, 2026 31w ago | Press Release | $7.50 $9.72 | ▲ +29.60% | ▲ +31.81% | — |
Mar 16, 2026 32w ago | Press Release | $9.55 $8.01 | ▼ −16.13% | ▼ −14.08% | — |
Mar 12, 2026 32w ago | DEFA14A | $10.28 $8.33 | ▼ −18.97% | ▼ −16.85% | — |
Mar 6, 2026 33w ago | Press Release | $10.29 $10.28 | ▼ −0.10% | ▲ +1.43% | — |
Mar 4, 2026 33w ago | 8-K | $10.30 $10.28 | ▼ −0.19% | ▲ +2.04% | — |
Mar 2, 2026 34w ago | DEFA14A | $10.32 $10.28 | ▼ −0.39% | ▲ +0.82% | — |
Mar 2, 2026 34w ago | Press Release | $10.32 $10.28 | ▼ −0.39% | ▲ +0.82% | — |
US Market Status
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