Exhibit 99.1

CH4 NATURAL SOLUTIONS CORPORATION

BALANCE SHEET

MAY 08, 2026

 

		MAY 04, 2026				Pro Forma Adjustments						As Adjusted
						(Unaudited)						(Unaudited)
ASSETS
Cash		$	1,663,700			$						$	1,663,700
Prepaid expenses			130,955										130,955
Total current assets			1,794,655				—						1,794,655
Cash held in Trust Account			200,000,000				20,000,000			(1)			220,000,000
Prepaid insurance - long term			98,752										98,752
Total Assets		$	201,893,407				$20,000,000					$	221,893,407
LIABILITIES, ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION, AND SHAREHOLDERS’ DEFICIT
Current liabilities:
Accounts payable		$	215,781			$						$	215,781
Due to related party			909,610										909,610
Accrued expenses			1,168,335										1,168,335
Total current liabilities			2,293,726				—						2,293,726
Deferred underwriting fees payable			6,000,000				600,000			(2)			6,600,000
Overallotment liability			220,800				(147,200	)		(4)			73,600
Advisory fees			6,000,000				600,000			(3)			6,600,000
Deferred legal fees			175,000										175,000
Total liabilities			14,689,526				1,052,800						15,742,326
Commitments and Contingencies
Class A ordinary shares subject to possible redemption, 22,000,000 shares at $10.00 per share			200,000,000				19,079,600			(1)			220,000,000
							(586,194	)		(2)
							1,506,594			(5)
Shareholders’ Deficit:
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding			—										—
Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 200,000 issued and outstanding (excluding 22,000,000 shares subject to possible redemption)			20										20
Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 7,666,667 shares issued and outstanding (1)			767										767
Additional paid-in capital			—				920,400			(1)			(600,000	)
							(13,806	)		(2)
							(1,506,594	)		(5)
Accumulated deficit			(12,796,906	)			147,200			(4)			(13,249,706	)
							(600,000	)		(3)
Total shareholders’ deficit			(12,796,119	)			(1,052,800	)					(13,848,919	)
Total Liabilities, Ordinary Shares Subject to Possible Redemption, and Shareholders’ Deficit		$	201,893,407			$	20,000,000					$	221,893,407

 

See Note to Pro Forma Unaudited Balance Sheet.

NOTE 1 – CLOSING OF OVER-ALLOTMENT OPTION

The accompanying unaudited Pro Forma Balance Sheet presents the Balance Sheet of CH4 Natural Solutions Corporation (the “Company”) as of May 8, 2026, adjusted for the closing of the underwriters’ partial exercise of their over-allotment option and related transactions, which closed on May 8, 2026, as described below.

On May 4, 2026, the Company consummated its initial public offering (“IPO”) of 20,000,000 units (the “units”). The units were sold at a price of $10.00 per unit, generating gross proceeds to the Company of $200,000,000. Each unit consists of one Class A ordinary share, par value $0.0001 per share (the “Class A ordinary shares”) and one-half of one warrant (“public warrant”) of the Company. Each whole public warrant entitles the holder thereof to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment. Simultaneously with the closing of the IPO, the Company completed the private sale of 200,000 units (the “private placement units”) at a purchase price of $10.00 per private placement unit to CH4 Natural Solutions Acquisition Security Holdings, LLC generating gross proceeds to the Company of $2,000,000.

In connection with the IPO, the underwriters were granted a 45-day option from the date of the prospectus for the IPO to purchase up to 3,000,000 additional units to cover over-allotments, if any. On May 6, 2026, the underwriters partially exercised their over-allotment option to purchase an additional 2,000,000 units at a purchase price of $10.00 per unit, generating additional gross proceeds of $20,000,000. The underwriters have 45 days from the date of the prospectus for the IPO to exercise the remainder of the over-allotment option.

A total of $20,000,000 of the net proceeds from the sale of the over-allotment option units was deposited in a trust account maintained by Continental Stock Transfer & Trust Company, acting as trustee (the “Trust Account”), bringing the aggregate proceeds deposited in the Trust Account to $220,000,000.

Pro forma adjustments to reflect the exercise of the underwriters’ over-allotment option are as follows:

 

		Pro Forma Entries		Debit ($)				Credit ($)
(1)		Cash held in trust account			20,000,000
		Class A ordinary shares subject to possible redemption							19,079,600
		Additional paid-in capital							920,400
		To record the sale of Underwriters’ over-allotment Units: 2,000,000 at $10.00/unit; par value of $0.0001
(2)		Class A ordinary shares subject to possible redemption			586,194
		Additional paid-in capital			13,806
		Deferred underwriting fees payable							600,000
		To record deferred underwriting fees on the sale of over-allotment Units (3.0% of $20,000,000 in proceeds)
(3)		Accumulated deficit			600,000
		Advisory fees							600,000
		To record advisory fees on the sale of over-allotment Units (3.0% of $20,000,000 in proceeds)
(4)		Over-allotment option liability			147,200
		Accumulated deficit							147,200
		To record the write-off of two-third of the over-allotment option liability due to the exercise of two-third of the over-allotment option by the underwriters. The underwriters have 45 days from the date of the prospectus for the IPO to exercise the remaining portion of the over-allotment option.
(5)		Additional paid-in capital			1,506,594
		Class A ordinary shares subject to possible redemption							1,506,594
		To record accretion of ordinary shares subject to redemption to an amount of $10.00 per share.