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美国

证券交易委员会

华盛顿特区 20549

表格 10-Q/A

(第1次修订)

(选择一项)

☒ 根据1934年证券交易法第13条或第15(d)条提交的季度报告

截至2026年6月30日的季度

☐ 根据1934年证券交易法第13条或第15(d)条提交的过渡报告

从至

委员会文件编号: 001-43226

APOGEE ACQUISITION CORP

(注册人根据其章程指定的名称)

\n\n\n

开曼群岛		N/A
(州或其他司法管辖区的成立或组织)		(美国国税局雇主识别号码)

\n\n\n

2106 House Ave Suite 375, Cheyenne, Wyoming		82001
(主要执行办公室地址)		(邮政编码)

(202) 854-0515

(发行人电话号码)

根据1934年法案第12(b)条注册的证券：

\n\n\n\n\n

每类证券的名称	交易代码	每种证券的注册交易所名称
单位，每个单位包括一股A类普通股、一个可赎回认股权证和一个购买五分之一（1/5）股A类普通股的权利	AACPU	纳斯达克股票市场有限责任公司
A类普通股，面值为每股0.0001美元	AACP	纳斯达克股票市场有限责任公司
认股权证，每个认股权证可按11.50美元的行权价购买一股A类普通股	AACPW	纳斯达克股票市场有限责任公司
权利，每个权利可购买五分之一（1/5）股A类普通股	AACPR	纳斯达克股票市场有限责任公司

标明是否注册人（1）在过去12个月（或注册人需提交此类报告的较短期间）内提交了所有根据1934年证券交易法第13条或第15(d)条应提交的报告，并且（2）在过去90天内已受此类提交要求的约束。是 ☒ 否 ☐

标明是否注册人已根据规章S-T第405条（本章第232.405条）在过去12个月（或注册人需提交此类文件的较短期间）内提交了所有应提交的交互式数据文件。是 ☒ 否 ☐

标明是否注册人是大型加速提交者、加速提交者、非加速提交者、较小报告公司或新兴成长公司。请参见《交易法》第12b-2条中“大型加速提交者”、“加速提交者”、“较小报告公司”和“新兴成长公司”的定义。

\n\n\n\n\n

大型加速提交者	☐		加速提交者	☐
非加速提交者	☒		较小报告公司	☒
		新兴成长公司	☒

如果是新兴成长公司，请勾选方框表示注册人是否选择不使用根据《交易法》第13(a)条提供的任何新修订的财务会计标准的延长过渡期。 ☐

请勾选方框表示注册人是否为壳公司（根据《交易法》第12b-2条定义）。是 ☒ 否 ☐

截至2026年8月20日，已发行和流通的A类普通股为17,720,000股，每股面值0.0001美元，B类普通股为5,750,000股，每股面值0.0001美元。

说明性备注

Apogee Acquisition Corp（“公司”）正在根据2026年6月30日季度的季度报告（10-Q表）提交第1号修正案（“修正案”），该报告最初于2026年8月20日向证券交易委员会提交（“原始报告”）。本次修正案反映了对中期财务报表的注释的修订，包括第4号注释中从私募单位销售中获得的收益中拨入信托账户的部分，以及第4、7和8号注释中分别报告的私募单位数量、可能被赎回的流通A类普通股和认股权证。对资产负债表、损益表、股东权益变动表或现金流量表没有影响。

APOGEE ACQUISITION CORP

10-Q/A表，截至2026年6月30日的季度

	页
第一部分：财务信息	1
项目1：中期财务报表	1
截至2026年6月30日（未经审计）和2025年12月31日的简要资产负债表	1
截至2026年6月30日的三个月和六个月的未经审计的简要损益表	2
未经审计的简要股东权益变动表，截至2026年6月30日的三个月和六个月	3
截至2026年6月30日的六个月的未经审计的简要现金流量表	4
未经审计的简要财务报表附注	5
项目2：管理层讨论与分析	18
项目3：关于市场风险的定量和定性披露	20
项目4：控制和程序	20
第二部分：其他信息	21
项目1：法律诉讼	21
项目1A：风险因素	21
项目2：未注册的股权证券销售和收益使用	21
项目3：高级证券违约	21
项目4：矿山安全披露	21
项目5：其他信息	21
项目6：附件	22
第三部分：签名	23

第一部分 - 财务信息

项目1：中期财务报表。

APOGEE ACQUISITION CORP
简要资产负债表

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

	2026年6月 30日（未经审计）			2025年12月 31日
资产
流动资产：
现金	$	390,951			$	-
预付费用		167,145				34,806
流动资产合计		558,096				34,806
信托中持有的现金		174,798,579				-
发行成本递延		-				104,903
总资产	$	175,356,675			$	139,709

负债和股东权益（赤字）
流动负债：
累计发行成本	$	-			$	97,835
累计费用		19,832				-
关联方应付款		44,851				55,750
流动负债总额		64,683				153,585
递延承销佣金		6,000,000				-
总负债		6,064,683				153,585

承诺和或有事项（注 6）
A类普通股，面值0.0001美元；17,250,000股，可能以每股10.13美元赎回		174,798,579				-

股东权益赤字：
优先股，面值0.0001美元；1,000,000股授权；无已发行和流通		-				-
A类普通股，面值0.0001美元，200,000,000股授权，470,000股和无已发行和流通（不包括17,250,000股可能赎回的股份），截至2026年6月30日和2025年12月31日		47				-
A类普通股，面值0.0001美元，20,000,000股授权，5,750,000股已发行和流通⁽¹⁾		575				575
额外实收资本		-				24,425
累计赤字		(5,507,209	)			(38,876	)
股东权益赤字总额		(5,506,587	)			(13,876	)
总负债和股东权益赤字	$	175,356,675			$	139,709

⁽¹⁾

包括最多750,000股A类普通股，如果承销商未全部或部分行使超额配售选择权，则可能被没收（见注 5）。承销商于2026年4月8日完全行使了超额配售选择权。因此，没有A类普通股被没收。2026年3月31日，发起人以无对价方式放弃了3,833,333股创始人股份。金额已追溯调整以反映放弃的股份。

附注是这些未经审计的中期财务报表不可分割的一部分。

APOGEE ACQUISITION CORP
未经审计的中期损益表

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

	截至三个月结束 2026年6月30日			截至六个月结束 2026年6月30日
成立和运营费用	$	303,013			$	358,013
总运营费用		(303,013	)			(358,013	)

其他收入
存放在信托中的现金的投资收入		1,436,079				1,436,079
其他收入总额		1,436,079				1,436,079

净收入	$	1,133,066			$	1,078,066

加权平均可赎回普通股流通股数基本和稀释⁽¹⁾		15,923,077				7,910,221
基本和稀释的可赎回普通股每股净收入	$	0.08			$	0.16

加权平均不可赎回普通股流通股数基本和稀释⁽¹⁾		6,183,846				5,968,122
基本和稀释的不可赎回普通股每股净损失	$	(0.01	)		$	(0.03	)

(1)

附注是这些未经审计的中期财务报表不可分割的一部分。

APOGEE ACQUISITION CORP
未经审计的股东权益变动表
截至2026年6月30日的三个月和六个月

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

	A类		A类			额外
	普通股		普通股			实收资本	累计	股东权益
	股数		金额			股数（1）	金额	资本		赤字			赤字
2025年12月31日余额		-		$	-		5,750,000	$	575		$	24,425		$	(38,876	)	$	(13,876	)
净损失		-			-		-		-			-			(55,000	)		(55,000	)
2026年3月31日余额		-			-		5,750,000		575			24,425			(93,876	)		(68,876	)
私募发行所得		470,000			47		-		-			4,699,953			-			4,700,000
公开认股权证，公允价值		-			-		-		-			2,611,113			-			2,611,113
公开权利，公允价值		-			-		-		-			1,331,579			-			1,331,579
分配给私募发行的发行成本		-			-		-		-			(199,985	)		-			(199,985	)
摊销至赎回价值的账面价值		-			-		-		-			(8,467,085	)		(6,546,399	)		(15,013,484	)
净收入		-			-		-		-			-			1,133,066			1,133,066
2026年6月30日的余额		470,000		$	47		5,750,000	$	575		$	-		$	(5,507,209	)	$	(5,506,587	)

(1)

包括最多750,000股受让条件限制的B类普通股，如果承销商未全部或部分行使超额配售选择权，则这些股份将被没收（参见注释5）。承销商于2026年4月8日完全行使了超额配售选择权。因此，没有B类普通股被没收。2026年3月31日，发起人无偿转让了3,833,333股创始股份。金额已追溯调整，以反映转让的股份。

附注是这些未经审计的中期财务报表不可分割的一部分。

APOGEE ACQUISITION CORP
未经审计的现金流量表

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

	截至六个月结束于 2026年6月30日
经营活动产生的现金流量：
净收入	$	1,078,066
信托中持有的投资产生的投资收益		(1,436,079	)
经营性资产和负债的变化：
应计费用		19,832
预付费用		(132,339	)
经营活动使用的净现金		(470,520	)

投资活动产生的现金流量：
存入信托账户的现金		(173,362,500	)
投资活动使用的净现金		(173,362,500	)

融资活动产生的现金流量：
首次公开发行的所得款项		172,500,000
私募配售的所得款项		4,700,000
向关联方偿还		(10,899	)
支付发行费用		(2,965,130	)
融资活动产生的净现金		174,223,971

现金变动额		390,951
期初现金余额		-
期末现金余额	$	390,951
非现金融资活动补充日程：
非现金递延承销佣金	$	6,000,000
包含在首次公开发行时的应计费用中的递延发行费用	$	74,889
账面价值向赎回价值的增值	$	15,013,484

附注是这些未经审计的中期财务报表不可分割的一部分。

APOGEE ACQUISITION CORP
未经审计的中期财务报表附注

注释 1 — 组织和业务运营及持续经营的说明

Apogee Acquisition Corp（“公司”）是一家于2025年11月11日根据开曼群岛免税公司法规成立的空白支票公司。公司成立的目的是与一个或多个企业进行合并、股份交换、资产收购、股份购买、重组或类似业务合并（“业务合并”）。“

公司不限于特定行业或地理区域以完成业务合并，但其旨在专注于在物理和数字领域开发、集成或启用先进技术的公司，包括软件、硬件、计算基础设施、工程材料、智能系统、自动化、专业组件、能源和电力技术以及其他技术驱动的平台，这些平台支持现代市场的关键任务功能。公司是一家早期阶段和成长型公司；因此，公司面临所有与早期阶段和成长型公司相关的风险。

截至2026年6月30日，公司尚未开展任何业务。从2025年11月11日（成立日）至2026年6月30日的期间内所有活动均与公司的成立及首次公开募股（“首次公开募股”）有关，如下文所述，以及在我们完成首次公开募股后寻找目标公司进行业务合并。公司最早要在完成首次业务合并后才会产生运营收入。公司将在首次公开募股所得款项产生的利息收入形式下产生非运营收入。公司已选择12月31日作为财年结束日。

2026年4月8日，公司完成了17,250,000个单位的首次公开募股，包括对2,250,000个单位的超额配售选择权的全部行使（“单位”以及就单位中包含的A类普通股（如下文定义）而言，“公众股份”），每个单位价格为10.00美元，为公司带来了172,500,000美元的毛收入（“公众收入”）。

在首次公开募股交割的同时，公司以每个私募单位10.00美元的价格向Apogee Acquisition Sponsor LLC（“发起人”）完成了470,000个私募单位（“私募单位”）的私人销售，总购买价格为4,700,000美元。

交易成本共计8,972,198美元，包括2,387,500美元现金承销费（扣除612,500美元费用报销后）；6,000,000美元递延承销费；以及584,698美元的其他发行成本。

公司管理层在初始公开募股的净收益以及私募认购单位销售的具体应用方面拥有广泛裁量权，尽管大部分净收益旨在一般性地用于完成一项业务合并。证券交易所的上市规则要求，业务合并必须与一个或多个经营性企业或资产进行，且其公允市场价值至少等于信托账户中持有的净资产（如下文所定义）的80%（不包括在信托账户中资金产生的利息收入中递延承销佣金和允许提款（如下文所定义）的金额）。只有在业务合并后，公司拥有或收购目标公司50%或以上的已发行和流通的投票证券，或以其他方式在目标业务中获得足以使其无需根据《1940年投资公司法》（经修订）注册为投资公司的控制性权益时，公司才会完成一项业务合并。无法保证公司能够成功完成一项业务合并。在首次公开募股完成后，每单位首次公开募股中售出的单位（包括私募认购单位的销售收益）将被存入一个信托账户（“信托账户”），并投资于美国政府证券，根据《投资公司法》第2(a)(16)条的定义，期限为185天或更短，存入利息-bearing的活期存款账户，或投资于任何公开开放式投资基金，该基金以货币市场基金为名，仅投资于美国国库券，并符合《投资公司法》第2a-7条下的某些条件，具体由公司决定。除信托账户中资金产生的利息可能根据允许提款释放给公司，以及最多10万美元的利息用于支付清算费用外，首次公开募股和私募认购单位销售的收益将不会从信托账户中释放，直到以下较早发生的情况：(i) 完成一项业务合并，或(ii) 如下文所述，将信托账户中的资金分配给公司的股东。

公司将向已发行的公众股份（“公众股东”）提供机会，使其在（i）为批准业务合并而召开的股东大会期间，或（ii）在业务合并过程中通过要约收购方式，赎回其全部或部分公众股份。公司是否寻求股东批准业务合并或进行要约收购的决定将由公司作出。公众股东有权根据当时信托账户中的金额（每份公众股份10.05美元，加上信托账户中当时产生的按比例分配的利息）按比例赎回其公众股份，扣除公司应缴纳的所得税（“允许提取”）。在与私募股权单位完成业务合并后，将不享有赎回权。根据会计准则汇编（“ASC”）第480条“区分负债与权益”，在完成首次公开发行后，将按赎回价值记录可赎回的公众股份，并将其归类为临时权益。

如果公司寻求股东批准业务合并，公司将仅在根据开曼群岛法律获得普通决议批准业务合并的情况下继续进行业务合并，该决议要求持有面值0.0001美元的A类普通股（“A类普通股”）和面值0.0001美元的B类普通股（“B类普通股”，与A类普通股合称为“普通股”）的持有人以亲自或代理方式在公司股东大会上投票，或根据法律或证券交易所规则要求的其他投票方式通过决议。如果适用法律或证券交易所上市要求不要求股东投票，且公司因业务或其他原因决定不召开股东投票，公司将根据其修订和重述的公司章程（“公司章程”）按照证券交易委员会（“SEC”）的要约收购规则进行赎回，并在完成业务合并前向SEC提交包含与在代理声明中包含的实质性信息相同的信息的要约收购文件。如果公司与业务合并相关寻求股东批准，发起人已同意投票其创始人股份（如第5注中定义的）以及在首次公开发行期间或之后购买的任何公众股份，以批准业务合并。此外，每个公众股东可以选择在不投票的情况下赎回其公众股份，如果他们投票，无论他们投票支持还是反对拟议的业务合并，均不受影响。

尽管有上述规定，如果公司寻求股东对业务合并的批准，并且公司未根据要约收购规则进行赎回，则章程规定，公众股东及其任何关联方或与该股东共同行动或作为“集团”（根据《1934年证券交易法》第13条定义）的任何其他人，未经公司事先书面同意，不得就超过公众股份总数15%的部分赎回其股份。

担保人已同意（a）放弃其在完成业务合并时针对任何创始人股份和其持有的公众股份的赎回权利，以及（b）在未经公司向公众股东提供机会在任何此类修订获得批准后赎回其公众股份的情况下，不提议修订《修订和重述的公司章程和细则》（i）修改公司允许赎回的实质或时间安排，以与公司首次业务合并相关，或在公司未能在组合期间（如下文定义）内完成业务合并时赎回100%的公众股份，或（ii）与股东权利或初始业务合并前活动的其他条款有关。

如果公司在首次公开发行（“组合期”）结束后15个月内尚未完成业务合并，或在公司董事会（“董事会”）批准的更早清算日期之前（以适用法律为前提），并且公司未另行寻求股东批准修订其修订和重述的公司章程和细则以延长完成首次业务合并的时间，则公司将（1）停止所有业务，除非是为了清算目的，（2）在合理可能的最短时间内，但不超过此后十个营业日内，以现金支付每份股份的价格赎回100%的已发行和流通公众股份，该价格等于当时信托账户中存款总额（包括已产生的利息，且未先前用于支付允许的提款，如有），减去最多10万美元的利息以支付清算费用，除以当时已发行和流通的公众股份数量，该赎回将完全消除公众股东作为股东的权利（包括如有的进一步清算分配权利），以及（3）在该赎回之后，尽可能迅速地，在获得公司剩余公众股东和董事会批准的情况下，清算和解散公司，且在每种情况下，均受开曼群岛法律下公司对债权人索赔的义务和其他适用法律的要求的约束。如果公司在组合期内未能完成业务合并，公司将不具有赎回权或清算分配，其单位将一文不值。

赞助商已同意放弃其在公司未能在组合期内完成业务合并时，对其所获得的创始人股份的清算分配权利。然而，如果赞助商或其任何关联公司在首次公开募股后收购公众股份，那么如果公司在组合期内未能完成业务合并，这些公众股份将有权从信托账户获得清算分配。在发生此类分配的情况下，剩余可用于分配的资产的每股价值可能低于每单位初始公开募股价格（10.00 美元）。

为了保护信托账户中的金额，赞助商已同意，如果第三方（除公司独立注册会计师事务所外）就为公司提供的服务或销售的产品，或与公司讨论过进入交易协议的潜在目标业务提出的任何索赔，导致信托账户中的资金减少到低于（i）每公众股份 10.05 美元或（ii）在信托账户清算时实际持有的每公众股份金额（如果由于信托资产价值减少而导致低于 10.05 美元，则减去应付税款），则赞助商将对该公司负责。但此类责任不适用于任何已放弃对信托账户中资金的所有权利的第三方或潜在目标业务的索赔（无论此类放弃是否具有约束力），也不适用于公司对首次公开募股承销商的赔偿条款下的任何索赔，包括根据《证券法》规定的责任。然而，公司并未要求赞助商为这些赔偿义务预留资金，也未独立核实赞助商是否有足够的资金来满足其赔偿义务，公司认为赞助商的唯一资产是公司的证券。因此，公司无法保证赞助商能够履行这些义务。因此，如果任何此类索赔成功针对信托账户，可用于公司首次业务合并和赎回的资金可能减少到低于每公众股份 10.05 美元。在这种情况下，公司可能无法完成其首次业务合并，公众股东在赎回其公众股份时将获得较少的每股金额。公司的任何董事或高管都不会为第三方的索赔（包括但不限于供应商和潜在目标业务的索赔）赔偿公司。

持续经营考虑因素

截至 2026 年 6 月 30 日，公司现金为 390,951 美元，营运资金为 493,413 美元。

在遵循FASB ASC第205-40条“财务报表列报——持续经营”进行持续经营考虑评估的情况下，公司有截至2027年7月8日完成业务合并的期限。如果公司在该期限内未能完成业务合并，公司目前没有批准的计划将业务合并截止日期延长至2027年7月8日之后。如果在2027年7月8日之前未能完成业务合并，公司将被迫清算并随后解散。管理层认为，清算的时间安排使公司在未来十二个月内继续作为持续经营的能力存在重大疑虑，这源于这些未经审计的合并财务报表的发布。如果公司在2027年7月8日之后被要求清算，财务报表中未对资产或负债的账面价值进行任何调整。

风险与不确定性

美国及全球的各种社会和政治情况（包括战争和其他形式的冲突，包括美中贸易紧张局势的加剧，以及与其他国家在贸易、经济等政策方面的实际和潜在变化的其他不确定性，恐怖袭击、安全行动以及诸如火灾、洪水、地震、龙卷风、飓风和全球健康流行病等灾难性事件）可能导致市场波动增加和经济不确定性或恶化。具体而言，俄罗斯与乌克兰的冲突加剧，以及中东冲突的上升，以及由此产生的市场波动可能对公司的业务合并能力产生不利影响。针对俄罗斯与乌克兰的冲突，美国和其他国家已对俄罗斯实施了制裁或其他限制性措施。上述任何因素，包括制裁、出口管制、关税、贸易战和其他政府行动，都可能对公司的业务合并能力及公司证券的价值产生重大不利影响。财务报表中未包含可能因该不确定性结果而产生的任何调整。

注释2 —— 重要会计政策摘要

列报基础

随附的未经审计的合并财务报表已根据美国通用会计原则（“US GAAP”）编制，适用于中期财务信息，并根据证券交易委员会（SEC）的10-Q表格说明和规章S-X第8条的规定。根据证券交易委员会关于中期财务报告的规则和法规，某些通常包含在根据US GAAP编制的年度财务报表中的信息或附注披露已被压缩或省略。因此，它们不包含完整呈现财务状况、经营成果或现金流量所需的所有信息和附注。在管理层看来，随附的未经审计的合并财务报表已包括所有调整，仅包括正常的经常性调整，这些调整对于公允列报所列期间的财务状况、经营成果和现金流量是必要的。

截至2026年6月30日的三个月和六个月的初步结果不一定能说明截至2026年12月31日的年度或任何未来期间的预期结果。

这些未经审计的财务报表应与公司于2026年4月8日向美国证券交易委员会（SEC）提交的最终招股说明书中的经审计财务报表以及公司于2026年4月14日向美国证券交易委员会（SEC）提交的8-K表格的当前报告中包含的2026年4月8日经审计的资产负债表一并阅读。

新兴成长型公司

该公司是根据《1933年证券法》第2(a)条定义的“新兴成长型公司”，该定义经《2012年促进我们的商业初创企业法案》（“JOBS法案”）修改，并且该公司可以利用某些豁免，这些豁免适用于其他非新兴成长型公开公司，包括但不限于无需遵守《2002年萨班斯-奥克斯利法案》第404条的独立注册公共会计公司鉴证要求、在定期报告和代理声明中关于高管薪酬的披露义务减少，以及无需进行关于高管薪酬的非约束性咨询投票和对未事先批准的金色降落伞支付的股东批准要求。

此外，《JOBS法案》第102(b)(1)条免除新兴成长型公司遵守新的或修订的财务会计标准的义务，直到私人公司（即那些未被宣布有效或未根据《证券交易法》注册证券类别的公司）被要求遵守新的或修订的财务会计标准。JOBS法案规定，公司可以选择退出延长的过渡期，并遵守适用于非新兴成长型公司的要求，但任何此类退出选择都是不可撤销的。该公司已选择不退出该延长的过渡期，这意味着当一项标准被发布或修订，并且对公开公司或私人公司有不同的应用日期时，作为新兴成长型公司的公司将可以在私人公司采用新修订的标准时采用该新修订的标准。这可能使该公司财务报表与其他既不是新兴成长型公司也不是已退出使用延长过渡期的新兴成长型公司的公开公司的财务报表进行比较变得困难或不可能，因为可能使用不同的会计准则。

估计的使用

根据美国通用会计准则（US GAAP）编制未经审计的财务报表需要公司的管理层做出估计和假设，这些估计和假设会影响未经审计的财务报表日期的资产和负债的报告金额以及或有资产和负债的披露，以及报告期间的费用报告金额。

做出估计需要管理层做出重大判断。至少有可能，管理层在制定估计时考虑的在未审计的合并财务报表日期存在的条件、情况或情形的影响估计，可能由于一个或多个未来确认事件而在近期发生变化。因此，实际结果可能与这些估计有显著差异。

现金及现金等价物

公司将购买时原始到期日为三个月或更短的短期投资视为现金等价物。截至2026年6月30日和2025年12月31日，公司没有任何现金等价物。

信用风险集中

可能使公司面临信用风险集中的金融工具包括一家金融机构的现金账户，该账户有时可能超过联邦存款保险公司（“FDIC”）的限额，以及与金融机构的信托中持有的现金，该账户有时可能超过证券投资者保护公司（“SIPC”）的限额。截至2026年6月30日，信托中超过SIPC限额的现金和投资金额为174,298,579美元。截至2026年6月30日，运营现金超过FDIC限额的金额为140,951美元。任何损失或无法获得这些资金都可能对公司的未审计合并财务报表产生重大不利影响。

递延发行成本

公司遵守ASC 340-10-S99-1和证券交易委员会工作人员会计公告（“SAB”）主题5A - “发行费用”和主题5T - “由主要股东支付的费用或负债的会计处理”的要求。

递延发行成本包括与准备首次公开募股相关的成本，包括产生的专业费用和注册费用。递延发行成本与承销折扣和佣金一起，根据首次公开募股中发行的可分离金融工具的相对公允价值，与收到的总收益进行比较进行分配。截至2026年6月30日和2025年12月31日，公司分别有发行成本0美元和104,903美元。

所得税

公司按照ASC 740《所得税》中的资产和负债法对所得税进行会计处理。对于现有资产和负债在财务报表中的账面金额与其各自税基之间的差异所产生的预计未来税务后果，确认递延税资产和负债。递延税资产和负债使用预计将在这些暂时性差异预计转回或结算的年份适用于应税收入的既定税率进行计量。税率变动对递延税资产和负债的影响在包含生效日期的期间内确认为收入。必要时建立估值准备金，以将递延税资产减记至预计可实现的金额。ASC 740规定了在税务申报中确认和计量税务立场的确认阈值和计量属性。对于这些利益的确认，税务立场必须在税务当局审查时有超过50%的可能性被维持。公司将与未确认税务利益相关的累计利息和罚款作为所得税费用进行确认。截至2026年6月30日和2025年12月31日，没有未确认的税务利益，也没有累计利息和罚款的金额。公司目前未意识到任何可能产生重大支付、累计或与其立场重大偏离的问题。

开曼群岛政府目前未对收入征收任何税款。根据开曼群岛的所得税法规，不对公司征收所得税。因此，所得税未反映在公司的未经审计的简要财务报表中。

每股普通股净收入（亏损）

每股净收入（亏损）是通过将净收入（亏损）除以期间内发行的加权平均普通股数计算得出的，不包括受没收限制的普通股。加权平均股数已根据赞助商持有的750,000股B类普通股的总体影响进行了调整，这些股份受没收限制，具体取决于承销商行使超额配售选择权的程度（参见注释5）。公司未考虑在首次公开发行和私募中出售的17,720,000份认股权证和17,720,000份权利（可转换为3,544,000股A类普通股）对稀释每股净收入（亏损）计算的影响，因为其行权或转换取决于业务合并的完成。因此，所列期间的稀释每股净收入（亏损）与基本每股净收入（亏损）相同。信托账户的投资收入分配给可赎回普通股，只有这些股份有权获得信托账户中的资金，费用则根据其加权平均流通股数在可赎回和不可赎回普通股之间按比例分配。

下表反映了基本和稀释每股净收入（亏损）的计算（单位为美元，每股金额除外）：

	截至三个月末
	2026年6月30日
	可赎回普通股			不可赎回普通股
基本和稀释的每股普通股收益分子：
利息收入	$	1,436,079			$	-
减：费用分摊		(218,253	)			(84,760	)
总计	$	1,217,826			$	(84,760	)

基本和稀释的每股普通股收益分母：
加权平均普通股数		15,923,077				6,183,846
基本和稀释的每股普通股收益	$	0.08			$	(0.01	)

下表反映了每股基本和稀释收益（损失）的计算（以美元为单位，每股金额除外）：

	截至六月三十日的六个月
	2026年6月30日
	可赎回普通股			不可赎回普通股
基本和稀释的每股普通股收益分子：
利息收入	$	1,436,079			$	-
减：费用分摊		(204,056	)			(153,957	)
总计	$	1,232,023			$	(153,957	)

基本和稀释的每股普通股收益分母：
加权平均普通股数		7,910,221				5,968,122
基本和稀释的每股普通股收益	$	0.16			$	(0.03	)

金融工具的公允价值

根据ASC 820“公允价值计量”，符合金融工具定义的公司的资产和负债的公允价值，近似于资产负债表中所列的账面金额，主要是由于其短期性质。参见第10号注释。

公允价值计量

公允价值定义为在计量日市场参与者之间有序交易中出售资产所获得的价格或转移负债所支付的价格。美国通用会计准则建立了一个三层公允价值层级，该层级对公允价值计量所使用的输入值进行优先排序。该层级将最高优先级给予活跃市场中相同资产或负债的未经调整的报价（第1级计量），最低优先级给予不可观测的输入值（第3级计量）。这些层级包括：

●

第1级，定义为可观测的输入值，如活跃市场中相同工具的未经调整的报价；

●

第2级，定义为除活跃市场中的报价以外的输入值，这些输入值可以直接或间接观测到，如活跃市场中类似工具的报价，或非活跃市场中相同或类似工具的报价；以及

●

第3级，定义为几乎没有或没有市场数据的不可观测输入值，因此需要企业开发自己的假设，例如从估值技术得出的估值，其中一项或多项重要输入值或重要价值驱动因素不可观测。

在某些情况下，用于计量公允价值的输入值可能被归类到公允价值层级的不同级别中。在这些情况下，整个公允价值计量根据对公允价值计量重要的最低级别输入值归入公允价值层级。

存放在信托中的现金，由活期存款账户组成，属于第1级资产。

衍生金融工具

公司根据ASC第815条“衍生工具和对冲”规定，评估其金融工具，以确定这些工具是否为衍生工具或包含符合嵌入式衍生工具特征的条款。对于作为负债核算的衍生金融工具，衍生工具在授予日按公允价值初始确认，并在每个报告日重新估值，公允价值变动在未审合并损益表中报告。衍生工具的分类，包括是否应作为负债或作为权益核算，在每个报告期末进行评估。衍生负债根据是否在未审合并资产负债表日12个月内需要现金净额结算或转换工具，而在未审合并资产负债表中分类为流动或非流动。

认股权证工具

公司根据FASB ASC 815“衍生工具和对冲”中的指南，对与首次公开募股相关的公众认股权证以及与私募相关的私募认股权证进行会计处理。根据ASC 815-40，公众认股权证（如下文定义）和私募认股权证符合权益处理的标准，因此将记录在股东权益中。如果公众认股权证和私募认股权证不再符合权益处理的标准，它们将作为负债记录，并在每个期间重新计量，变动记录在未审合并损益表中。

权利

公司根据FASB ASC 815中的指南，对与首次公开募股相关的权利以及包含在私募单位中的私募权利进行会计处理。根据ASC 815-40，权利（如下文定义）和私募权利符合权益处理的标准，因此记录在股东权益中。如果权利和私募权利不再符合权益处理的标准，它们将作为负债记录，并在每个期间重新计量，变动记录在未审合并损益表中。

可赎回的A类普通股

公众股份包含赎回条款，允许在公司清算时，或在公司首次业务合并相关的股东投票或要约收购时赎回此类公众股份。根据ASC 480-10-S99《负债与权益的区分》，由于赎回条款不完全受公司控制，公司将受赎回条款约束的公众股份归类为永久权益以外的项目。公司会立即确认赎回价值的变化，并在每个报告期末将可赎回股份的账面价值调整为等于赎回价值。在首次公开发行（Initial Public Offering）结束时，公司立即确认了从初始账面价值到赎回金额价值的增值。可赎回股份账面价值的变化将导致对额外实收资本（如有）和累计亏损的扣除。因此，截至2026年6月30日，可能被赎回的A类普通股按赎回价值作为临时权益列示，不在公司合并资产负债表的股东权益赤字部分内。

合并资产负债表中反映的可能被赎回的A类普通股通过以下表格进行调节：

毛收益	$	172,500,000
减：分配给公众认股权证的收益		(2,611,113	)
减：分配给公众权利的收益		(1,331,579	)
减：A类普通股发行成本		(8,772,213	)
加：按赎回价值重新计量账面价值		15,013,484
可能被赎回的A类普通股——2026年6月30日	$	174,798,579

关联方

关联方可以是公司或个人，如果公司或另一方能够直接或间接控制另一方，或在做出财务和运营决策时对另一方有重大影响，则视为关联方。如果两家公司受共同控制或重大影响，也被视为关联方。

近期会计准则

管理层认为，任何最近发布但尚未生效的会计准则，如果现在采用，不会对公司的未审合并财务报表产生重大影响。

注3 —— 首次公开发行

根据首次公开发行，公司以每单位10.00美元的购买价格出售了17,250,000个单位（包括对2,250,000个单位的超额配售选择权的全部行使）。每个单位包括一股A类普通股、一个可赎回认股权证（“公众认股权证”）和一个在首次业务合并完成时获得五分之一（1/5）股A类普通股的权利（“公众权利”）。每个公众认股权证赋予持有人以每全股11.50美元的价格购买一股A类普通股的权利，该价格可能进行调整（见注8）。

注4 —— 私募发行

在首次公开募股结束的同时，公司通过私募发行以每单位10.00美元的价格出售了470,000个单位（“私募单位”）（“私募”），总购买价格为4,700,000美元。每个私募单位包括一股A类普通股（“私募股份”）、一份认股权证（“私募认股权证”）以及在完成首次业务合并后获得五分之一（1/5）股A类普通股的权利（“私募权利”）。每份私募认股权证可在每股11.50美元的价格下行使，以购买一股A类普通股，该价格可能进行调整（参见注释8）。私募单位销售所得的一部分已加入首次公开募股的净所得中，存放在信托账户中。如果公司在组合期限内未能完成业务合并，存放在信托账户中的私募单位销售所得将用于资助公众股份的赎回（受适用法律要求的限制），而私募认股权证和私募权利将毫无价值地到期。私募认股权证（包括行使私募认股权证可获得的A类普通股）和私募权利（包括转换私募权利可获得的A类普通股）在完成首次业务合并后30天内不得转让、转让或出售，但根据某些例外情况除外。

注释5 — 关联方

创始人股份

2025年11月20日，发起人以向供应商支付25,000美元为代价获得了公司9,583,333股B类普通股（“创始人股份”）。2026年3月31日，发起人无偿放弃了3,833,333股创始人股份。金额已追溯调整，以反映放弃的股份。

上至750,000股由发起人持有的创始人股份可能根据承销商超额配售选择权的行使程度而被持有者没收，以使创始人股份的数量在首次公开募股完成后（不包括任何私募股份）合计占公司已发行和流通股份的25%。承销商于2026年4月8日完全行使了超额配售选择权。因此，没有B类普通股被没收。

在2026年2月19日和2026年2月20日，赞助方分别以每股0.003美元的原始购买价格，将50,000股创始人股份转让给公司的独立董事候选人，将80,000股创始人股份转让给公司的首席运营官。2026年3月31日，公司的首席运营官以每股0.004美元的购买价格将20,000股创始人股份转让给赞助方。因此，目前赞助方持有5,490,000股创始人股份，每位独立董事持有50,000股创始人股份，首席运营官持有60,000股创始人股份。转让给独立董事和首席运营官的创始人股份，在承销商的超额配售选择权未被行使的情况下，不受没收限制。这些股份的转让是与作为上市公司董事或高管提供的服务有关。这些股份的估计公允价值为494,000美元，截至2026年4月8日，即首次公开发行的收盘日。一旦初步业务合并成为可能，这些股份的公允价值将被确认为费用。

赞助方已同意（在有限例外情况下除外），在以下较早发生的情况下，不得转让、分配或出售创始人股份：(A) 业务合并完成后180天，以及(B) 业务合并后，(x) 如果在业务合并后至少150天开始的任何30个交易日内的任何20个交易日中，A类普通股的最后报告销售价格等于或超过12.00美元/股（经股份分割、股份资本化、重组、资本重组等调整），或(y) 公司完成清算、合并、股份交换或其他类似交易，导致所有公众股东都有权将其普通股兑换为现金、证券或其他财产。

一般及行政服务

公司与赞助方或其关联方签订协议，自公司证券首次在纳斯达克上市之日起，至公司完成业务合并或清算中较早者止，每月支付10,000美元的费用，用于办公空间、公用事业及秘书和行政支持。根据协议产生的费用分别为：截至2026年6月30日的三个月和六个月分别为30,000美元和30,000美元。截至2026年6月30日和2025年12月31日，未支付的费用分别为30,000美元和0美元。

财务和会计服务

2025年11月19日，公司与Brio Financial Group（“Brio Financial”）签订了一份协议（“Brio协议”），根据该协议，Brio Financial将向公司提供某些财务和会计服务，包括但不限于协助公司制定和记录月度和季度会计结账流程、编制财务报表、维护公司的会计系统及其内部债务和股权分类账、编制季度和年度报告中“管理层讨论与分析财务状况和经营成果”部分，并协助公司进行首次公开募股。根据Brio协议，公司同意为初始服务向Brio Financial支付固定费用22,500美元，每份S-1修正案7,000美元（以14,000美元为上限），IPO Form 8-K提交费用7,500美元，每份Form 10-Q提交费用7,000美元，每份Form 10-K提交费用12,500美元。此外，公司同意为Ian Rhodes提供的首席财务官服务支付固定月费率6,000美元。根据Brio协议的条款，Rhodes先生将获得差旅和其他费用的补偿，并有权获得赔偿和董事及高管保险。公司或Brio Financial可随时因任何原因终止Brio协议，但须提前10天书面通知对方。Rhodes先生是Brio Financial的董事，但除此之外并不持有Brio Financial的任何股权。根据Brio协议产生的费用为63,500美元，截至2026年6月30日的三个月和六个月期间。截至2026年6月30日和2025年12月31日，未支付的费用为0美元。

无担保本票

发起人同意根据无担保本票向公司提供最高300,000美元的贷款，用于部分首次公开募股费用。这些贷款不计利息、无担保，并在2026年6月30日、首次公开募股完成时或更早的违约事件中到期。本票在首次公开募股完成时已全部结清，公司不再可使用。截至2026年6月30日和2025年12月31日，本票下无未偿还金额。

关联方应付款

发起人已代表公司支付了某些费用。截至2026年6月30日和2025年12月31日，应付关联方的余额分别为30,000美元和55,750美元。

营运资金贷款

为了资助与业务合并相关的交易成本，发起人或其关联方，或公司的某些高管和董事可能会但非必须向公司提供所需资金（“营运资金贷款”）。　;此类营运资金贷款将通过汇票证明。汇票可在业务合并完成后无息偿还，或在贷款人自行决定的情况下，最多可将价值150万美元的汇票在业务合并完成后转换为每单位10.00美元的单位。　;这些单位将与私募中出售的私募单位相同。　;如果业务合并未能完成，公司可能会使用信托账户外的部分资金偿还营运资金贷款，但不会使用信托账户中的任何资金来偿还营运资金贷款。　;截至2026年6月30日和2025年12月31日，尚未签订任何营运资金贷款协议，也没有未偿还金额。

法律和咨询服务

LawVisory PLLC（“LawVisory”），一家由公司董事长、首席执行官兼总裁Jeffrey Smith创立并管理的律师事务所，为公司提供法律和咨询服务，按LawVisory对非关联客户的标准费率收费，并获得合理费用的报销。　;Smith先生为公司提供的服务不计时也不收取费用，尽管作为LawVisory的创始人和管理律师，他从支付给该事务所的金额中享有间接经济利益。　;在首次公开募股之前没有提供任何服务。　;从首次公开募股到2026年6月30日的期间内产生的费用为14,851美元。　;截至2026年6月30日和2025年12月31日的未付余额分别为14,851美元和0美元。　;2026年6月30日之后，公司终止了与LawVisory的协议。

第6号注释 — 承诺和或有事项

登记权利

The holders of the Founder Shares, Private Placement Shares, Private Placement Warrants, Private Placement Units and units that may be issued upon conversion of Working Capital Loans (and any underlying securities) and Private Placement Rights will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of the Initial Public Offering requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to Class A ordinary shares). The holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are released from their lock-up restrictions. The Company will bear the expenses incurred in connection with the filing of any such registration statements.

Underwriting Agreement

The Company granted the underwriters a 45-day option from the date of the Initial Public Offering to purchase up to 2,250,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. The underwriter fully exercised the over-allotment option on April 8, 2026.

The underwriter received a fixed cash underwriting discount of $2,387,500 paid upon the closing of the Initial Public Offering. The $2,387,500 is net of expense reimbursement of $612,500.

The underwriter will be entitled to a fee of up to $6,000,000 in the aggregate based on the amount of funds remaining in the trust account after redemptions of public shares, for deferred commissions payable upon completion of the Business Combination.

Capital Markets Advisory Agreement

On May 28, 2026, the Company entered into a capital markets advisory agreement (the “Advisory Agreement”) with the representative of the underwriters, ARC Group Securities LLC (“ARC Group”), to serve as its capital markets advisor during a 90 calendar day period, commencing on May 28, 2026. As compensation for ARC Group’s services, the Company paid and recorded an expense to ARC Group a fee of $120,000 during the three months ended June 30, 2026. There was no unpaid balance as of June 30, 2026. If a private placement takes place, ARC Group will be entitled to a transaction fee, payable in cash, equal to 4% of the fair market value of all of the consideration (including, without limitation, cash and contingent payments) paid by investors for the Company’s securities issued in connection with a private placement transaction before the deduction of expenses related to a private placement transaction, including the fee payable to ARC Group. ARC Group is also entitled to reimbursement of certain incurred expenses. The Company also granted ARC Group a right of first refusal during the term of the Advisory Agreement and for a period of twelve months thereafter to act as the lead placement agent in the case of any private placement of the Company’s equity, debt or equity-linked securities in connection with the initial Business Combination in the Advisory Agreement.

NOTE 7 — SHAREHOLDERS’ DEFICIT

Preference Shares — The Company is authorized to issue 1,000,000 preference shares with a par value of $0.0001 per share with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of June 30, 2026 and December 31, 2025, there were no preference shares issued or outstanding.

Class A Ordinary Shares — The Company is authorized to issue 200,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of Class A ordinary shares are entitled to one vote for each share. As of June 30, 2026 and December 31, 2025, there were 470,000 and 0 Class A Ordinary Shares issued and outstanding respectively, excluding 17,250,000 Class A ordinary shares subject to possible redemption.

Class B Ordinary Shares — The Company is authorized to issue 20,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders of Class B ordinary shares are entitled to one vote for each share. On March 31, 2026, the Sponsor surrendered, for no consideration, 3,833,333 founder shares. Amounts have been retroactively restated to reflect the surrendered shares. As of June 30, 2026 and December 31, 2025, there were 5,750,000 Class B ordinary shares issued and outstanding, up to 750,000 of which are subject to forfeiture by the Sponsor depending on the extent to which the underwriters’ over-allotment option is exercised. The underwriter fully exercised the over-allotment option on April 8, 2026. As such, no Class B ordinary shares were forfeited.

Only holders of the Class B ordinary shares will have the right to vote on the appointment of directors prior to the Business Combination. Holders of ordinary shares will vote together as a single class on all matters submitted to a vote of the Company’s shareholders except as otherwise required by law. In connection with the Company’s initial Business Combination, it may enter into a shareholders agreement or other arrangements with the shareholders of the target or other investors to provide for voting or other corporate governance arrangements that differ from those in effect upon completion of this offering.

The Founder Shares are designated as Class B ordinary shares and will automatically convert at a ratio of one-for-one into Class A ordinary shares (which such Class A ordinary shares delivered upon conversion will not have redemption rights or be entitled to liquidating distributions from the Trust Account if the Company does not consummate an initial Business Combination) at the time of the Company’s initial Business Combination.

NOTE 8 — WARRANTS AND RIGHTS

As of June 30, 2026 and December 31, 2025, there were 17,720,000 warrants (consisting of 17,250,000 Public Warrants and 470,000 Private Placement Warrants) and no warrants outstanding, respectively. The Public Warrants will become exercisable on the later of (a) the completion of a Business Combination and (b) 12 months from the closing of the Initial Public Offering. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation.

The Company will not be obligated to deliver any Class A ordinary share pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class A ordinary shares issuable upon exercise of the warrants is then effective and a current prospectus relating to those Class A ordinary shares is available, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of residence of the exercising holder, or an exemption from registration is available.

The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, the Company will use its best efforts to file, and within 60 days following a Business Combination to have declared effective, a registration statement covering the issuance of the Class A ordinary shares issuable upon exercise of the warrants and to maintain a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed. Notwithstanding the above, if the Class A ordinary share is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available.

Redemption of Warrants When the Price per Class A ordinary share Equals or Exceeds $18.00 — Once the warrants become exercisable, the Company may redeem the outstanding Public Warrants:

●

in whole and not in part;

●

at a price of $0.01 per Public Warrant;

●

upon a minimum of 30 days’ prior written notice of redemption, or the 30-day redemption period to each warrant holder; and

●

if, and only if, the last reported sale price of the Class A ordinary shares equals or exceeds $18.00 per share (as adjusted for share splits, share dividends, reorganization, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to warrant holders.

If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws.

If the Company calls the warrants for redemption as described in this paragraph, its management will have the option to require any holder that wishes to exercise their warrant following the notice of redemption to do so on a cashless basis. In the case of such a cashless exercise, each holder would pay the exercise price by surrendering the Public Warrants for that number of Class A ordinary shares equal to the quotient obtained by dividing (x) the product of the number of Class A ordinary shares underlying the warrants, multiplied by the excess of the “fair market value” less the exercise price of the warrants by (y) the fair market value. The “fair market value” as used in the preceding sentence shall mean the volume weighted average price of the Class A ordinary shares for the 5 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of the public warrants. If its management takes advantage of this option, the notice of redemption will contain the information necessary to calculate the number of Class A ordinary shares to be received upon exercise of the warrants, including the “fair market value” in such case.

The Company has established the $18.00 per share (as adjusted) redemption criterion discussed above to prevent a redemption call unless there is at the time of the call a significant premium to the public warrant exercise price. If the foregoing conditions are satisfied and the Company issues a notice of redemption of the Public Warrants, each Public Warrant holder will be entitled to exercise his, her or its Public Warrant prior to the scheduled redemption date. However, the price of the Class A ordinary shares may fall below the $18.00 redemption trigger price, as well as the $11.50 Public Warrant exercise price after the redemption notice is issued.

In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of its initial business combination at less than $9.20 per Class A ordinary share (with such issue price or effective issue price to be determined in good faith by its board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or its affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of its initial Business Combination on the date of the completion of its initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of Class A ordinary shares during the 20 day trading period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, then the exercise price of the Public Warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the greater of the Market Value and the Newly Issued Price.

The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A ordinary shares issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or saleable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. In addition, the Private Placement Warrants may be exercised for cash or on a cashless basis, are not redeemable by the Company and are entitled to registration rights.

Rights

As of June 30, 2026 and December 31, 2025, there were 17,720,000 rights (consisting of 17,250,000 Public Rights and 470,000 Private Placement Rights) and no rights outstanding, respectively. Each holder of a right will receive one-fifth (1/5) of one Class A ordinary share upon the consummation of an initial Business Combination, without paying additional consideration. No fractional shares will be issued upon conversion of the rights. If the Company is unable to complete a Business Combination within the Combination Period and liquidates the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. The rights are governed by the Rights Agreement dated April 6, 2026 between the Company and Efficiency INC., as rights agent.

NOTE 9 — SEGMENT INFORMATION

ASC Topic 280, “Segment Reporting”, establishes standards for companies to report, in their unaudited condensed financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

The Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reporting segment.

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the unaudited condensed statements of operations as net income or loss. The measure of segment assets is reported on the condensed balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets.

Formation and operating expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews formation and operating expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Formation and operating expenses, as reported on the unaudited condensed statements of operations, are the significant segment expenses provided to the CODM on a regular basis.

All segment items included in net income (loss) are reported on the unaudited condensed statements of operations and described within their respective disclosures.

All segment items are included in assets and liabilities on the condensed balance sheets and described within their respective disclosures.

NOTE 10 — FAIR VALUE MEASURES

The fair value of the Public and Private Warrants is measured under Level 3 in the fair value hierarchy as of April 8, 2026. The fair value of Public Warrants was determined using Black-Scholes Option Pricing Model.

The Public Warrants have been classified within shareholders’ deficit and will not require remeasurement after issuance.

The market assumptions used to determine fair value as follows:

	As of April 8, 2026
Term		5 years
Dividends	$	0
Risk Free Rate		3.92	%
Probability of an Initial Business Combination		19.00	%
Volatility		5.00	%

The fair value of the Public and Private Rights is measured under Level 3 in the fair value hierarchy as of April 8, 2026.

The Public Rights have been classified within shareholders’ deficit and will not require remeasurement after issuance.

The market assumptions used to determine fair value as follows:

		As of April 8, 2026
Market adjustment (1)			19.00	%

(1)	Includes probability of an Initial Business Combination and other factors

NOTE 11 — SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the unaudited condensed balance sheet date through August 20, 2026, the date that the unaudited condensed financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events, that would have required adjustment or disclosure in the unaudited condensed financial statements.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

References in this report (as amended, the “Quarterly Report”) to “we,” “us” or the “Company” refer to Apogee Acquisition Corp. References to our “management” or our “management team” refer to our officers and directors and references to the “Sponsor” refer to Apogee Acquisition Sponsor LLC. The following discussion and analysis of the Company’s financial condition and results of operations should be read in conjunction with the unaudited condensed financial statements and the notes thereto contained elsewhere in this Quarterly Report. Certain information contained in the discussion and analysis set forth below includes forward-looking statements that involve risks and uncertainties.

Special Note Regarding Forward-Looking Statements

This Quarterly Report includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) that are not historical facts and involve risks and uncertainties that could cause actual results to differ materially from those expected and projected. All statements, other than statements of historical fact included in this Quarterly Report including, without limitation, statements in this “Management’s Discussion and Analysis of Financial Condition and Results of Operations” regarding the Company’s financial position, business strategy and the plans and objectives of management for future operations, are forward-looking statements. Words such as “expect,” “believe,” “anticipate,” “intend,” “estimate,” “seek” and variations and similar words and expressions are intended to identify such forward-looking statements. Such forward-looking statements relate to future events or future performance, but reflect management’s current beliefs, based on information currently available. A number of factors could cause actual events, performance or results to differ materially from the events, performance and results discussed in the forward-looking statements. For information identifying important factors that could cause actual results to differ materially from those anticipated in the forward-looking statements, please refer to the Risk Factors section of the Company’s final prospectus in connection with its initial public offering (the “Final Prospectus”) filed with the U.S. Securities and Exchange Commission (the “SEC”), on April 8, 2026. The Company’s securities filings can be accessed on the EDGAR section of the SEC’s website at www.sec.gov. Except as expressly required by applicable securities law, the Company disclaims any intention or obligation to update or revise any forward-looking statements whether as a result of new information, future events or otherwise.

Overview

We are a blank check company incorporated in the Cayman Islands on November 11, 2025, formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar business combination with one or more businesses (the “Business Combination”). We intend to effectuate our initial Business Combination using cash derived from the proceeds of the initial public offering (the “Initial Public Offering”) and the sale of the Private Placement Units (as defined below), our shares, debt or a combination of cash, shares and debt.

We expect to continue to incur significant costs in the pursuit of our acquisition plans. We cannot assure you that our plans to complete a Business Combination will be successful.

Results of Operations

We have neither engaged in any operations nor generated any revenues to date. Our only activities from November 11, 2025 (inception) through June 30, 2026 were organizational activities, those necessary to prepare for the Initial Public Offering, described below, and, after the Initial Public Offering, identifying a target company for a Business Combination. We do not expect to generate any operating revenues until after the completion of our Business Combination. Subsequent to the Initial Public Offering, we generate non-operating income in the form of interest income on marketable securities held in the trust account (the “Trust Account”). We incur expenses as a result of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for due diligence expenses.

For the three months ended June 30, 2026, we had net income of $1,133,066, which consisted of investment income on investments held in Trust of $1,436,079, partially offset by formation and operating expenses of $303,013.

For the six months ended June 30, 2026, we had net income of $1,078,066, which consisted of investment income on investments held in Trust of $1,436,079, partially offset by formation and operating expenses of $358,013.

Liquidity and Capital Resources

On April 8, 2026, we consummated our Initial Public Offering of 17,250,000 units, including the full exercise of the underwriters’ over-allotment option for 2,250,000 units (the “Units” and, with respect to the Class A ordinary shares included in the Units offered, the “Public Shares”) at $10.00 per Unit, generating gross proceeds to the Company of $172,500,000 (the “Public Proceeds”).

Simultaneously with the closing of the Initial Public Offering, we completed the private sale of 470,000 private placement units (the “Private Placement Units”) at $10.00 per Private Placement Unit, to our Sponsor for an aggregate purchase price of $4,700,000.

Transaction costs amounted to $8,972,198, consisting of $2,387,500 cash underwriting fee (net of expense reimbursement of $612,500), $6,000,000 deferred underwriter fee and $584,698 of other offering costs.

For the six months ended June 30, 2026, cash used in operating activities was $470,520, which consisted of net income of $1,078,066, offset by investment income on investments held in Trust of $1,436,079 and the net decrease in assets and liabilities of $112,507.

For the six months ended June 30, 2026 cash used in investing activities was $173,362,500, which consisted of the funds deposited into the Trust.

For the six months ended June 30, 2026 cash provided by financing activities was $174,223,970, which consisted of the proceeds from the Initial Public Offering and private placement, partially offset by offering costs.

In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of our officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes may be repaid upon completion of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of the notes may be converted upon completion of a Business Combination into units at a price of $10.00 per unit. The units would be identical to the private placement units sold in the private placement. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. As of June 30, 2026 and December 31, 2025, no Working Capital Loan agreement had been entered into and no amounts were outstanding.

Going Concern

In connection with our assessment of going concern considerations in accordance with FASB ASC Topic 205-40, “Presentation of Financial Statements—Going Concern”, the Company has until July 8, 2027 to consummate a Business Combination. We have no approved plan in place to extend the business combination deadline beyond July 8, 2027 if we do not complete a Business Combination within that timeframe. If a Business Combination is not consummated by July 8, 2027, there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the timing of liquidation raises substantial doubt about our ability to continue as a going concern for the next twelve months from the issuance of these unaudited condensed financial statements. No adjustments have been made to the carrying amounts of assets or liabilities should we be required to liquidate after July 8, 2027.

Off-Balance Sheet Arrangements

We have no obligations, assets or liabilities, which would be considered off-balance sheet arrangements as of June 30, 2026. We do not participate in transactions that create relationships with unconsolidated entities or financial partnerships, often referred to as variable interest entities, which would have been established for the purpose of facilitating off-balance sheet arrangements. We have not entered into any off-balance sheet financing arrangements, established any special purpose entities, guaranteed any debt or commitments of other entities, or purchased any non-financial assets.

Contractual Obligations

We granted the underwriters a 45-day option from the date of the Initial Public Offering to purchase up to 2,250,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. The underwriter fully exercised the over-allotment option on April 8, 2026.

The underwriters received a fixed cash underwriting discount of $2,387,500 paid upon the closing of the Initial Public Offering. The $2,387,500 is net of expense reimbursement of $612,500.

The underwriters will be entitled to a fee of up to $6,000,000 in the aggregate based on the amount of funds remaining in the Trust Account after redemptions of public shares, for deferred commissions payable upon completion of the Business Combination.

Capital Markets Advisory Agreement

On May 28, 2026, we entered into a capital markets advisory agreement (the “Advisory Agreement”) with the representative of the underwriters, ARC Group Securities LLC (“ARC Group”), to serve as our capital markets advisor during a 90 calendar day period, commencing on May 28, 2026. As compensation for ARC Group’s services, we agreed to pay ARC Group a fee of $120,000, which was earned and payable upon execution of the Advisory Agreement. If a private placement takes place, ARC Group will be entitled to a transaction fee, payable in cash, equal to 4% of the fair market value of all of the consideration (including, without limitation, cash and contingent payments) paid by investors for the Company’s securities issued in connection with a private placement transaction before the deduction of expenses related to a private placement transaction, including the fee payable to ARC Group. ARC Group is also entitled to reimbursement of certain incurred expenses. We also granted ARC Group a right of first refusal during the term of the Advisory Agreement and for a period of twelve months thereafter to act as the lead placement agent in the case of any private placement of the Company’s equity, debt or equity-linked securities in connection with the initial Business Combination in the Advisory Agreement.

Financial and Accounting Services

On November 19, 2025, we entered into an agreement (the “Brio Agreement”) with Brio Financial Group (“Brio Financial”), pursuant to which Brio Financial provides certain financial and accounting services to the Company. Under the Brio Agreement, the Company agreed to pay Brio Financial a fixed price of $22,500 for initial services, $7,000 per S-1 amendment, subject to a cap of $14,000, $7,500 for the IPO Form 8-K filing, $7,000 for each filing on Form 10-Q and $12,500 for each filing on Form 10-K. Additionally, the Company agreed to pay a fixed monthly rate of $6,000 for Chief Financial Officer services provided by Ian Rhodes. Pursuant to the terms of the Brio Agreement, Mr. Rhodes will be compensated for travel and other out-of-pocket costs and will be entitled to indemnification and director and officer insurance. Either the Company or Brio Financial may terminate the Brio Agreement at any time, for any reason, upon 10 days’ written notice to the other party. Mr. Rhodes is a Director at Brio Financial but otherwise does not hold any ownership interest in Brio Financial. Expenses incurred under the Brio Agreement were $63,500, for the three and six months ended June 30, 2026. Unpaid fees were $0, as of June 30, 2026 and December 31, 2025.

Legal and Consulting Services

LawVisory PLLC (“LawVisory”), a law firm founded and managed by Jeffrey Smith, the Company’s Chairman, Chief Executive Officer and President, provides legal and consulting services to the Company, billed at LawVisory’s standard rates for unaffiliated clients, and receives reimbursement of reasonable expenses. Mr. Smith bills no time and receives no fees for services he provides to the Company, although as LawVisory’s founder and managing attorney he has an indirect economic interest in amounts paid to the firm. No services were provided prior to the Initial Public Offering. Expenses incurred for the period from the Initial Public Offering through June 30, 2026, were $14,851. The unpaid balance as of June 30, 2026 and December 31, 2025, was $14,851 and $0, respectively. Subsequent to June 30, 2026, the Company terminated its agreement with LawVisory.

Critical Accounting Estimates

The preparation of the unaudited condensed financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements, and income and expenses during the periods reported. Making estimates requires management to exercise significant judgement. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the unaudited condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could materially differ from those estimates. As of June 30, 2026, we have the following critical accounting estimates: fair value of public and private warrants and rights.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Not required for smaller reporting companies.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized, and reported within the time period specified in the SEC’s rules and forms. Disclosure controls are also designed with the objective of ensuring that such information is accumulated and communicated to our management, including the chief executive officer and chief financial officer, as appropriate to allow timely decisions regarding required disclosure.

As required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2026. Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were not effective as of the end of the quarterly period ended June 30, 2026, due to material weaknesses in internal control over financial reporting related to (i) the identification, approval and disclosure of related party transactions and (ii) the review of accrued and related party liabilities.

Changes in Internal Control over Financial Reporting

Other than the identification of the material weaknesses described above, there was no change in our internal control over financial reporting during the quarter ended June 30, 2026 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Remediation of Material Weaknesses

Management, with the oversight of the audit committee, is implementing a remediation plan. The material weaknesses will not be considered remediated until the applicable controls have operated for a sufficient period of time and management has concluded, through testing, that they are operating effectively.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

Factors that could cause our actual results to differ materially from those in this report include the risk factors described in our Final Prospectus and below. As of the date of this Quarterly Report, except for the risk factors set forth below, there have been no material changes to the risk factors disclosed in our Final Prospectus.

There is substantial doubt about our ability to continue as a going concern.

In connection with our assessment of going concern considerations in accordance with applicable accounting standards, we have until July 8, 2027 to consummate a Business Combination. We have no approved plan in place to extend the business combination deadline beyond July 8, 2027 if we do not complete a Business Combination within that timeframe. If a Business Combination is not consummated by July 8, 2027, there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the timing of liquidation raises substantial doubt about our ability to continue as a going concern for the next twelve months from the issuance of these unaudited condensed financial statements. No adjustments have been made to the carrying amounts of assets or liabilities should we be required to liquidate after July 8, 2027.

We have identified material weaknesses in our internal control over financial reporting as of June 30, 2026. If we are unable to develop and maintain an effective system of internal control over financial reporting, we may not be able to accurately report our financial results in a timely manner, which may materially and adversely affect our business and operating results.

Our management and our audit committee concluded that a disclosure in regard to related parties was not disclosed within the notes to our financial statements. As a result, we identified a material weakness in our internal controls over financial reporting. See “Note 5-Related Parties – Legal and Consulting Services” to our financial statements included elsewhere in this Quarterly Report for a discussion about the related party transaction. In addition, our management identified a material weakness in internal controls related to the review of accrued and related party liabilities. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented, or detected and corrected on a timely basis.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

On April 8, 2026, we consummated the Initial Public Offering of 17,250,000 Units, which included the full exercise by the underwriters of their over-allotment option, at $10.00 per Unit, generating gross proceeds of $172,500,000. ARC Group Securities LLC acted as sole book-running manager of the Initial Public Offering. The securities sold in the Initial Public Offering were registered under the Securities Act on a registration statement on Form S-1 (File No. 333-294102). The registration statement became effective on April 6, 2026.

Simultaneously with the closing of the Initial Public Offering, we consummated the sale of an aggregate of 470,000 Private Placement Units to the Sponsor at a price of $10.00 per Unit, or $4,700,000 in the aggregate. Each Unit consists of one Class A ordinary share, one redeemable warrant, and one right to receive one-fifth (1/5) of one Class A ordinary share upon the consummation of an initial Business Combination. The foregoing issuances were made pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act.

Of the gross proceeds received from the Initial Public Offering and the proceeds of the sale of the Private Placement Units, an aggregate of $173,362,500 ($10.05 per Unit) was placed in the Trust Account.

We incurred a total of $8,972,198 in offering costs, consisting of $2,387,500 cash underwriting fee (net of expense reimbursement of $612,500) (see additional discussion in Note 6 of the unaudited condensed financial statements contained elsewhere in this Quarterly Report), $6,000,000 deferred underwriting fee and $584,698 of other offering costs. For a description of the use of the proceeds generated in our Initial Public Offering, see Part I, Item 2 of this Quarterly Report.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

None.

Item 6. Exhibits

The following exhibits are filed as part of, or incorporated by reference into, this Quarterly Report.

No.		Description of Exhibit
3.1⁽¹⁾		Amended and Restated Memorandum and Articles of Association of the Company.
4.1⁽¹⁾		Warrant Agreement, dated April 6, 2026, between the Company and Efficiency INC., as warrant agent.
4.2⁽¹⁾		Rights Agreement, dated April 6, 2026, between the Company and Efficiency INC., as rights agent.
10.1⁽¹⁾		Insider Letter Agreement, dated April 6, 2026, among the Company, its directors and officers and Apogee Acquisition Sponsor LLC.
10.2⁽¹⁾		Investment Management Trust Agreement, dated April 6, 2026, between the Company and Efficiency INC., as trustee.
10.3⁽¹⁾		Registration Rights Agreement, dated April 6, 2026, among the Company and certain security holders.
10.4⁽¹⁾		Private Placement Units Purchase Agreement, dated April 6, 2026, between the Company and Apogee Acquisition Sponsor LLC.
10.5⁽¹⁾		Administrative Services Agreement, dated April 6, 2026, between the Company and Apogee Acquisition Sponsor LLC.
10.6⁽¹⁾		Form of Indemnity Agreement.
31.1*		Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2*		Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1**		Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2**		Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS		Inline XBRL Instance Document.
101.SCH		Inline XBRL Taxonomy Extension Schema Document.
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

*	Filed herewith.

**	These certifications are furnished to the SEC pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and are deemed not filed for purposes of Section 18 of the Exchange Act nor shall they be deemed incorporated by reference in any filing under the Securities Act, except as shall be expressly set forth by specific reference in such filing.

(1)	Previously filed as an exhibit to our Current Report on Form 8-K filed on April 10, 2026 and incorporated by reference herein.

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	APOGEE ACQUISITION CORP

Date: October 16, 2026	By:	/s/ Jeffrey Smith
	Name:	Jeffrey Smith
	Title:	Chief Executive Officer
		(Principal Executive Officer)

Date: October 16, 2026
	By:	/s/ Ian Rhodes
	Name:	Ian Rhodes
	Title:	Chief Financial Officer
		(Principal Financial and Accounting Officer)

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