Legato Merger Corp IV 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 February 28, 2026 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period fromto Commission file number: 001-43070 LEGATO MERGER CORP. IV(Exact Name of Registrant as Specified in Its Charter) Securities registered pursuant to Section12(b) of the Act: Check whether the issuer (1) filed all reports required to be filed by Section13 or 15(d) of the Exchange Act during the past 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 forthe 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 definitions of “large accelerated filer”, “accelerated filer”, “smaller reportingcompany”, 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 April14, 2026, there were 31,266,667 ordinary shares, par value $0.0001 per share, issued and outstanding. LEGATO MERGER CORP. IV FORM 10-Q FOR THE QUARTER ENDED FEBRUARY28, 2026 TABLE OF CONTENTS PagePart I. Financial Information1Item 1. Condensed Interim Financial Statements1Condensed Balance Sheet as of February28, 2026 (unaudited)1Condensed Statements of Operations for the three and six months ended February 28, 2026 (unaudited)2Condensed Statements of Changes in Shareholders’ Deficit for the three and six months ended February 28, 2026(unaudited)3Condensed Statement of Cash Flows for the six months ended February 28, 2026 (unaudited)4Notes to Condensed Financial Statements (unaudited)5Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations19Item 3. Quantitative and Qualitative Disclosures About Market Risk22Item 4. Controls and Procedures23Part II. Other Information24Item 2. Unregistered Sales of Equity Securities and Use of Proceeds24Item 5. Other Information24Item 6. Exhibits25Part III. Signatures26i PART I - FINANCIAL INFORMATION LEGATO MERGER CORP. IVUNAUDITED CONDENSED BALANCE SHEETFEBRUARY28, 2026 Ordinary shares subject to possible redemption, $0.0001 par value; 200,000,000 shares authorized; 23,000,000 atredemption value at $10.03 per share as of February 28, 2026230,738,005 Shareholders’ deficit:Preference shares, $.0001 par value; 1,000,000 shares authorized; none issued and outstanding (1)Includes an aggregate of 1,000,000 ordinary shares no longer subject to forfeiture by the initial shareholders as the underwriters’over-allotment option was exercised in full. The accompanying notes are an integral part of these unaudited condensed financial statements. LEGATO MERGER CORP. IVUNAUDITED CONDENSED STATEMENTS OF OPERATIONS (1)Excludes an aggregate of 1,000,000 ordinary shares that no longer will be subject to forfeiture by the initial shareholders as theunderwriters’ over-allotment option was exercised in full. The accompanying notes are an integral part of these unaudited condensed financial statements. LEGATO MERGER CORP. IVUNAUDITED CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS’ DEFICITFOR THE THREE AND SIX MONTHS ENDED FEBRUARY28, 2026 (1)Includes an aggregate of 1,000,000 ordinary shares no longer subject to forfeiture by the initial shareholders as the underwriters’over-allotment option was exercised in full. The accompanying notes are an integral part of these unaudited condensed financial statements. LEGATO MERGER CORP. IVUNAUDITED CONDENSED STATEMENT OF CASH FLOWS LEGATO MERGER CORP. IVNOTES TO CONDENSED FINANCIAL STATEMENTSFEBRUARY28, 2026(Unaudited) Note 1 — Organization and Plan of Business Operations Legato Merger Corp. IV (the “Company”) was incorporated as an exempted company in the Cayman Islands on September1, 2025with the objective to acquire, through a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization orother similar business combination, one or more businesses or entities (a “Business Combination”). At February 28, 2026, the Company had not yet commenced any operations. All a