OneIM 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: 001-43053 ONEIM ACQUISITION CORP.(Exact Name of Registrant as Specified in Its Charter) 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 filerNon-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 February 27, 2026, there were 28,950,000 Class A ordinary shares, $0.0001 par value and 7,187,500 Class B ordinary shares,$0.0001 par value, issued and outstanding, including 28,750,000 Class A Ordinary Shares subject to possible redemption. ONEIM ACQUISITION CORP.FORM 10-Q FOR THE QUARTER ENDED SEPTEMBER 30, 2025TABLE OF CONTENTS PagePart I. Financial InformationF-1Item 1. Interim Financial StatementsF-1Condensed Balance Sheet as of September 30, 2025 (Unaudited)F-2Condensed Statement of Operations for the period from September 5, 2025 (Inception) through September 30, 2025(Unaudited)F-3Condensed Statement of Changes in Shareholders’ Deficit for the period from September 5, 2025 (Inception) throughSeptember 30, 2025 (Unaudited)F-4Condensed Statement of Cash Flows for the period from September 5, 2025 (Inception) through September 30, 2025(Unaudited)F-5Notes to Condensed Financial Statements (Unaudited)F-6Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations1Item 3. Quantitative and Qualitative Disclosures About Market Risk4Item 4. Controls and Procedures4Part II. Other Information5Item 1. Legal Proceedings5Item 1A. Risk Factors5Item 2. Unregistered Sales of Equity Securities and Use of Proceeds5Item 3. Defaults Upon Senior Securities5Item 4. Mine Safety Disclosures5Item 5. Other Information5Item 6. Exhibits6Part III. Signatures7 PART I - FINANCIAL INFORMATION Condensed Balance Sheet as of September 30, 2025 (unaudited)F-2Condensed Statement of Operations for the period from September 5, 2025 (inception) through September 30, 2025(unaudited)F-3Condensed Statement of Changes in Shareholders’ Deficit for the period from September 5, 2025 (inception) throughSeptember 30, 2025 (unaudited)F-4Condensed Statement of Cash Flows for the period from September 5, 2025 (inception) through September 30, 2025(unaudited)F-5Notes to Condensed Financial StatementsF-6 ONEIM ACQUISITION CORPCONDENSED BALANCE SHEETSEPTEMBER 30, 2025(Unaudited) ASSETSDeferred Offering Costs$196,107TOTAL ASSETS$196,107 LIABILITIES AND SHAREHOLDER’S DEFICITCurrent liabilities: Commitments and Contingencies (Note 7) Shareholder’s Deficit Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding—Class A ordinary shares, $0.0001 par value; 200,000,000 shares authorized; noneissued and outstanding—Class B ordinary shares, $0.0001 par value; 20,000,000 shares authorized; 7,187,500 issued and outstanding(1)719Additional paid-in capital24,281Accumulated deficit(48,286)Total Shareholder’s Deficit(23,286)TOTAL LIABILITIES AND SHAREHOLDER’S DEFICIT$196,107 (1)Includes 937,500 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or in part bythe underwriters (Note 6). On January 15, 2026, the underwriters exercised their over-allotment option in full. As a result, 937,500Class B ordinary shares are no longer subject to forfeiture. The accompanying notes are an integral part of these unaudited condensed financial statements. ONEIM ACQUISITION CORPCONDENSED STATEMENT OF OPERATIONSFOR THE PERIOD FROM SEPTEMBER 5, 2025 (INCEPTION) THROUGH SEPTEMBER 30, 2025(Unaudited) Formation, general and