Soulpower Acquisition Corp. (SPAC) is a blank check company incorporated on May 14, 2024, with the purpose of effecting a business combination. On April 3, 2025, the SPAC consummated its Initial Public Offering (IPO) of 25,000,000 units at $10.00 per unit, generating gross proceeds of $250,000,000, including a partial exercise of the over-allotment option. Simultaneously, 620,000 private placement units were sold to the Sponsor and underwriters for $6,200,000. As of December 31, 2025, $257,619,976 was held in the trust account, with an additional $207,108 in cash outside the trust account. On November 24, 2025, the SPAC entered into a Business Combination Agreement (BCA) with SWB LLC and SWB Holdings (Pubco), intending to merge with wholly-owned subsidiaries of Pubco. Upon consummation, the combined company will operate as Soul World Bank, an international financial institution focused on digital banking services. The implied pre-money transaction value for SWB LLC, based on assets contributed as of the signing date, was approximately $6.75 billion, leading to an estimated Merger Consideration of approximately $8.1 billion. The SPAC reported a net income of $5,961,658 for the year ended December 31, 2025, primarily from $7,619,976 in interest earned on the trust account. The independent registered public accounting firm's report contains an explanatory paragraph expressing substantial doubt about the SPAC's ability to continue as a going concern due to insufficient cash for operations for at least 12 months. The SPAC has issued two unsecured promissory notes to Soulpower Management LLC (a related party controlled by the CEO) in February 2026: an A Note for up to $785,000 (22% flat interest) and a B Note for up to $2,500,000 (no interest, forgiven upon business combination).