Eureka Acquisition Corp-A 2026年季度报告

FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2025 Commission file number: 001-42152 Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant has (1) 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 (clso§232.405 of this chapter) during the preceding 12 months (or for such shorter period thatthe registrant 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, or 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. 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 the date hereof, there were 4,825,733 ordinary shares issued and outstanding, including 3,388,233 Class A ordinary shares of theCompany, par value $0.0001 per share, and 1,437,500 Class B ordinary shares of the Company, par value $0.0001 per share, issuedand outstanding, respectively. EUREKA ACQUISITION CORPFORM 10-QFOR THE QUARTERLY PERIOD ENDED DECEMBER 31, 2025 TABLE OF CONTENTS PagePart I.Financial Information1Item 1.Financial Statements (Unaudited)1CondensedConsolidated Balance Sheets as of December 31, 2025 (Unaudited) and September 30, 20251Unaudited Condensed Consolidated Statements of Operations for the Three Months Ended December 31,2025 and 20242Unaudited Condensed Consolidated Statements of Changes in Shareholder’s Equity (Deficit) for the ThreeMonths Ended December 31, 2025 and 20243Unaudited Condensed Consolidated Statements of Cash Flows for the Three Months Ended December 31,2025 and 20244Notes to Unaudited Condensed Consolidated Financial Statements5Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations19Item 3.Quantitative and Qualitative Disclosures About Market Risk23Item 4.Controls and Procedures23Part IIOther Information24Item 1.Legal Proceedings24Item 1A.Risk Factors24Item 2.Unregistered Sales of Equity Securities and Use of Proceeds24Item 3.Defaults upon Senior Securities24Item 4.Mine Safety Disclosures24Item 5.Other Information24Item 6.Exhibits25Signatures26 PART I – FINANCIAL INFORMATION EUREKA ACQUISITION CORPUNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS AssetsCurrent AssetsCash$32,797$51,431Prepaid expenses-47,877Total Current Assets32,79799,308 Deferred offering costs--Investments held in Trust Account32,087,67531,338,322Total Assets$ 32,120,472$ 31,437,630 Class A ordinary shares subject to possible redemption, $0.0001 par value,390,000,000 shares authorized, 2,930,233 shares and 2,930,233 shares issued andoutstanding as of December 31, 2025 and September 30, 2025, respectively32,087,67531,338,322 EUREKA ACQUISITION CORPUNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS EUREKA ACQUISITION CORPUNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT) FOR THE THREE MONTHS ENDED DECEMBER 31, 2025 (1)This number retroactively restated to include an aggregate of 187,500 Class B ordinary shares as a result of the underwriter’s fullexercise of their over-allotment option on July 8, 2025. No Founder Shares are currently subject to forfeiture (see Note 5). The accompanying notes are an integral part of these unaudited condensed consolidated financial statements. EUREKA ACQUISITION CORPUNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS For theThreeMonthsEndedDecember 31,20252024Cash Flows from Operating Activities:Net (loss) income$(118,289)$542,018Adjustment to reconcile net (loss) income to net cash used in operating activities:Interest earned on investments held in Trust Account(299,353)(694,056)Changes in operating assets and liabilities:Prepaid expenses47,87725,940Due to a related party30,000—Accounts payable and accrued expenses171,1317,777Net Cash Used in Operating Activities(168,634)(118,321) EUREKA ACQUISITION CORPNOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2025 Note1—Organization, Business Operation and Going Concern Consideration