{"url_path":"/sec/cik-0001852889/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits, Financial Statement Schedules**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-22","source_url":"https://www.sec.gov/Archives/edgar/data/1852889/0001829126-26-006699-index.html","accession_number":"0001829126-26-006699","cik":"0001852889","ticker":null,"issuer_name":"Libity","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852889/0001829126-26-006699-index.html","primary_entity_key":"0001852889","primary_entity_name":"Libity"},"word_count":391,"has_tables":true,"body_markdown":"**Item 15. Exhibits, Financial Statement Schedules**\n\n \n\n**(a)(1) Financial Statements**\n\n \n\nThe Company’s audited financial statements as of December 31, 2025 and 2024 and for the fiscal years then ended, together with the Reports of Independent Registered Public Accounting Firms and the notes thereto, are included under a separate tab of this Form 10-K.\n\n \n\n**(a)(2) Financial Statement Schedules**\n\n \n\nNone. All required information is presented in the financial statements or the notes thereto.\n\n \n\n**(a)(3) Exhibits**\n\n \n\n**Exhibit No.**\n \n**Description**\n \n**Filed/Incorporated By Reference**\n\n2.1\n \n[Purchase Agreement, dated August 28, 2025, by and among Samara Special Opportunities, Investcorp AI Acquisition Corp. and ICE I Holdings Pte. Ltd.](https://www.sec.gov/Archives/edgar/data/1852889/000182912625006865/investcorpalacq_ex10-1.htm)\n \n10-Q filed May 28, 2026\n\n2.2\n \n[Business Combination Agreement, dated April 8, 2026, by and among Investcorp AI Acquisition Corp., Blue Finance Technology Holding Limited, Beckwell One Limited, BFT Merger Sub Limited and the Target Representative](https://www.sec.gov/Archives/edgar/data/1852889/000182912626003449/investcorpalacq_ex2-1.htm)\n \n8-K filed April 13, 2026\n\n3.1\n \n[Amended and Restated Memorandum and Articles of Association, as amended](https://www.sec.gov/Archives/edgar/data/1852889/000182912626005494/libity_ex3-1.htm)\n \n8-K filed May 20, 2026\n\n4.1\n \n[Warrant Agreement, dated May 9, 2022, between the Company and Continental Stock Transfer & Trust Company](https://www.sec.gov/Archives/edgar/data/1852889/000119312522148668/d360757dex41.htm)\n \n8-K filed May 12, 2022\n\n4.2\n \n[Description of Securities](libity_ex4-2.htm)\n \nFiled herewith\n\n10.1\n \n[Investment Management Trust Agreement, dated May 9, 2022](https://www.sec.gov/Archives/edgar/data/1852889/000119312522148668/d360757dex102.htm)\n \n10-K filed April 17, 2024\n\n10.2\n \n[Registration and Shareholder Rights Agreement, dated May 12, 2022 (as joined by Samara Special Opportunities)](https://www.sec.gov/Archives/edgar/data/1852889/000119312522148668/d360757dex103.htm)\n \n10-K filed April 17, 2024\n\n10.3\n \n[Sponsor Support Agreement, dated April 8, 2026, by and among the Company, Samara Special Opportunities and Blue Finance Technology Holding Limited](https://www.sec.gov/Archives/edgar/data/1852889/000182912626003449/investcorpalacq_ex10-3.htm)\n \n8-K filed April 13, 2026\n\n10.4\n \n[Form of Working Capital Loan / Promissory Note with Samara Special Opportunities](libity_ex10-4.htm)\n \nFiled herewith\n\n14.1\n \n[Code of Ethics](https://www.sec.gov/Archives/edgar/data/1852889/000119312522044507/d159165dex14.htm)\n \n10-K filed April 17, 2024\n\n24.1\n \n[Power of Attorney (included on the Signatures page of this Form 10-K)](#poa)\n \nFiled herewith\n\n31.1\n \n[Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](libity_ex31-1.htm)\n \nFiled herewith\n\n31.2\n \n[Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](libity_ex31-2.htm)\n \nFiled herewith\n\n32.1\n \n[Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](libity_ex32-1.htm)\n \nFurnished herewith\n\n32.2\n \n[Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](libity_ex32-2.htm)\n \nFurnished herewith\n\n97.1\n \n[Clawback Policy](https://www.sec.gov/Archives/edgar/data/1852889/000119312524098000/d82380dex971.htm)\n \n10-K filed April 17, 2024\n\n101.INS\n \nInline XBRL Instance Document\n \nFiled herewith\n\n104\n \nCover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n \nFiled herewith"}