麦金利收购 Corp-A 2025年季度报告

FORM10-Q (Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period endedJune 30,2025 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 OR For the transition period fromto Commission file number:001-42799 McKinley Acquisition Corporation(Exact name of registrant as specified in its charter) Registrant’s telephone number, including area code:617-671-5148 Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes☐No☒ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit and post such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See the definition of “large accelerated filer,” “accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filerEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☒No☐ As of September 23, 2025, there were17,250,000Class A ordinary shares, par value $0.0001, issued and outstanding, and6,543,103Class B ordinary shares, $0.0001 par value, issued and outstanding. TABLE OF CONTENTS PART I – FINANCIAL INFORMATIONItem1.Financial StatementsCondensed Balance Sheets as of June 30, 2025 (Unaudited) and April 9, 20251Condensed Statements of Operations for the three months ended June 30, 2025 (Unaudited) and for theperiod from March 27, 2025 (inception) through June 30, 2025 (Unaudited)2Condensed Statement of Changes in Ordinary Shares Subject to Possible Redemption and Shareholder’sDeficit for the three months ended June 30, 2025 (Unaudited) and for the period from March 27, 2025(inception) through June 30, 2025 (Unaudited)3Condensed Statements of Cash Flows for the period from March 27, 2025 (inception) through June 30, 2025(Unaudited)4Notes to Unaudited Condensed Financial Statements5Item2.Management’s Discussion and Analysis of Financial Condition and Results of Operations15Item3.Quantitative and Qualitative Disclosures About Market Risk20Item4.Controls and Procedures20PART II – OTHER INFORMATIONItem1.Legal Proceedings.21Item1A.Risk Factors.21Item2.Unregistered Sales of Equity Securities and Use of Proceeds.21Item3.Defaults Upon Senior Securities.21Item4.Mine Safety Disclosures.21Item5.Other Information.21Item6.Exhibits.22 PART I – FINANCIAL INFORMATION MCKINLEY ACQUISITION CORPORATIONCONDENSED BALANCE SHEETS LIABILITIES AND SHAREHOLDER’S (DEFICIT) EQUITYCurrent liabilities: Commitments and Contingencies (Note 7)Shareholder’s (Deficit) EquityPreference shares, $0.0001par value;1,000,000shares authorized;noneissued and outstanding——Class A ordinary shares, $0.0001par value,239,000,000shares authorized;noneissued andoutstanding——Class B ordinary shares, $0.0001par value,10,000,000shares authorized;6,543,103shares issued andoutstanding(1)654654Additional paid-in capital24,34624,346Accumulated deficit(63,421)(11,786)Total Shareholder’s (Deficit) Equity(38,421)13,214TOTAL LIABILITIES AND SHAREHOLDER’S (DEFICIT) EQUITY$129,701$88,372 (1)Includes an aggregate of up to 853,448 ClassB ordinary shares, $0.0001 par value subject to forfeiture if the over-allotmentoption is not exercised in full or in part by the underwriters (Note6). The accompanying notes are an integral part of these condensed financial statements. MCKINLEY ACQUISITION CORPORATIONCONDENSED STATEMENTS OF OPERATIONS (1)Excludes an aggregate of up to 853,448 ClassB ordinary shares, $0.0001 par value subject to forfeiture if the over-allotmentoption is not exercised in full or in part by the underwriters (Note6). The accompanying notes are an integral part of these condensed financial statements. MCKINLEY ACQUISITION CORPORATIONCONDENSED STATEMENT OF CHANGES IN SHAREHOLDER’S DEFICITFOR THE THREE MONTHS ENDED JUNE 30, 2025 AND FOR THE PERIOD FROM MARCH 27, 2025 (INCEPTION)THROUGHJUNE 30, 2025 The accompanying notes are an integral part of these condensed fina