Safeguard Acquisition Corp-A 2026年季度报告

FORM 10-Q (MARK ONE)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarter ended September 30, 2025 Commission file number: 001-42991 (Issuer’s telephone number) 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 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 definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☒ 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 January 8, 2026, there were 23,700,000 Class A ordinary shares, $0.0001 par value and 7,666,667 Class B ordinary shares,$0.0001 par value, issued and outstanding. SAFEGUARD ACQUISITION CORP.FORM 10-Q FOR THE QUARTER ENDED SEPTEMBER 30, 2025 TABLE OF CONTENTS PagePart I. Financial Information1Item 1. Interim Financial Statements1Balance Sheet as of September 30, 2025 (Unaudited)1Statements of Operations for the Three Months Ended September 30, 2025 and for the Period from June 27, 2025(Inception) Through September 30, 2025 (Unaudited)2Statements of Changes in Shareholder’s Deficit for the Three Months Ended September 30, 2025 and for the Periodfrom June 27, 2025 (Inception) Through September 30, 2025 (Unaudited)3Statement of Cash Flows for the Period from June 27, 2025 (Inception) Through September 30, 2025 (Unaudited)4Notes to Financial Statements (Unaudited)5Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3. Quantitative and Qualitative Disclosures About Market Risk19Item 4. Controls and Procedures19Part II. Other Information20Item 1. Legal Proceedings20Item 1A. Risk Factors20Item 2. Unregistered Sales of Equity Securities and Use of Proceeds20Item 3. Defaults Upon Senior Securities20Item 4. Mine Safety Disclosures20Item 5. Other Information20Item 6. Exhibits21Part III. Signatures22 PART I - FINANCIAL INFORMATION SAFEGUARD ACQUISITION CORP.BALANCE SHEETSEPTEMBER 30, 2025(UNAUDITED) (1)Includes an aggregate of up to 1,000,000 ClassB ordinary shares subject to forfeiture by the holders thereof depending on theextent to which the underwriters’ over-allotment option was exercised (Note5). On December 5, 2025, the Companyconsummated its Initial Public Offering and sold 23,000,000 Units, including 3,000,000 Units sold pursuant to the full exercise ofthe underwriters’ option to purchase additional units to cover the over-allotment; hence, the 1,000,000 Class B ordinary shareswere no longer subject to forfeiture. The accompanying notes are an integral part of the unaudited financial statements. SAFEGUARD ACQUISITION CORP.STATEMENTS OF OPERATIONS(UNAUDITED) (1)Excludes an aggregate of up to 1,000,000 ClassB ordinary shares subject to forfeiture by the holders thereof depending on theextent to which the underwriters’ over-allotment option was exercised (Note5). On December 5, 2025, the Companyconsummated its Initial Public Offering and sold 23,000,000 Units, including 3,000,000 Units sold pursuant to the full exercise ofthe underwriters’ option to purchase additional units to cover the over-allotment; hence, the 1,000,000 Class B ordinary shareswere no longer subject to forfeiture. The accompanying notes are an integral part of the unaudited financial statements. SAFEGUARD ACQUISITION CORP.STATEMENTS OF CHANGES IN SHAREHOLDER’S DEFICIT(UNAUDITED) FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025 ANDFOR THE PERIOD FROM JUNE 27, 2025 (INCEPTION) THROUGH SEPTEMBER 30, 2025 (1)Includes an aggregate of up to 1,000,000 ClassB ordinary shares subject to forfeiture by the holders thereof depending on theextent to which the underwriters’ over-allotment option was exercised (Note5). On December 5, 2025, the Companyconsummated its Initial Public Offering and sold 23,000,000 Units