Once they merge, the financials of ANDI includes everything, all the money, assets, debt, contracts, etc., no matter the source. Once there are public investors, everything about the company has to be reported to those investors. It is protection for those investors so that the company doesn't take off with their money.
The notion of "secret" money or a secret stockpile of phones is ludicrous. Were the company to do that, they could sell those phones and pocket the profits and never tell their shareholders they ever existed.