XFLH Capital Corp 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 February 28, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to __________ Commission file number: 001-43120 XFLH Capital Corporation(Exact name of registrant as specified in its charter) Cayman IslandsN/A(State or other jurisdiction ofincorporation or organization)(I.R.S. EmployerIdentification No.) 8 The Green #6565Dover, DE, 19901(Address of principal executive offices) (551)358-2652(Registrant’s telephone number, including area code) (Former name, former address and former fiscal year, if changed since last report) Securities registered pursuant to Section12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section13 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 Rule405 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 Rule12b-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 Section13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act). Yes☒No☐ As of April 08, 2026, assuming all units have been separated, the registrant had13,888,303 ordinary shares, $0.0001 par value pershare, issued and outstanding. XFLH CAPITAL CORPORATION FORM 10-Q FOR THE QUARTER ENDED FEBRUARY 28, 2026 TABLE OF CONTENTS Part I. Financial InformationItem 1. Financial StatementsBalance Sheets (Unaudited)Statements of Operations (Unaudited)Statements of Changes in Shareholders’ Deficit (Unaudited)Statements of Cash Flows (Unaudited)Notes to Unaudited Financial StatementsItem 2. Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3. Quantitative and Qualitative Disclosures Regarding Market RiskItem 4. Controls and Procedures Part II. Other InformationItem 1. Legal ProceedingsItem 1A. Risk FactorsItem 2. Unregistered Sales of Equity Securities and Use of ProceedsItem 3. Defaults Upon Senior SecuritiesItem 4. Mine Safety DisclosuresItem 5. Other InformationItem 6. Exhibits Table of Contents PART I. FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTS XFLH CAPITAL CORPORATION INDEX TO FINANCIAL STATEMENTS Balance Sheets as of February 28, 2026 (Unaudited) and as of August 31, 2025F-1Unaudited Statements of Operations and Comprehensive Income and Loss for the six months ended February 28, 2026F-2Statements of Changes in Shareholders’ Equity (Deficit) for the six months ended February 28, 2026 (Unaudited) and forthe Period from August 12, 2025 (Inception) Through August 31, 2025F-3Statements of Cash Flows for the six months ended February 28, 2026 (Unaudited) for the Period from August 12, 2025(Inception) Through August 31, 2025F-4Notes to Unaudited Financial StatementsF-5 XFLH CAPITAL CORPORATIONCONDENSED BALANCE SHEETSCurrency expressed in United States Dollars (“US$”), except for number of shares (1)Includes an aggregate of up to 500,000 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full orin part by the underwriters (see Note 7).(2)Shares have been retroactively restated to reflect founder share subscription agreement. The accompanying notes are an integral part of these financial statements. XFLH CAPITAL CORPORATIONUNAUDITED CONDENSED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME AND LOSSCurrency expressed in United States Dollars (“US$”), except for number of shares (1)Includes an aggregate of up to 500,000 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full orin part by the underwriters (see Note 7).(2)Shares have been retroactively restated to reflect founder share subscription agreement. The accompanying notes are an integral part of these financial statements. XFLH CAPITAL CORPORATIONUNAUDITED CONDENSED STATEMENT OF CHANGES IN SHAR