QDRO Acquisition Corp-A 2026年季度报告

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 April 29, 2026, there were 20,000,000 Class A ordinary shares, $0.0001 par value and 5,000,000 Class B ordinary shares,$0.0001 par value, issued and outstanding. QDRO ACQUISITION CORP. FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026TABLE OF CONTENTS PagePart I. Financial InformationItem 1. Financial Statements1Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 20251Condensed Statement of Operations for the Three Months Ended March 31, 2026 (Unaudited)3Condensed Statement of Changes in Shareholders’ Deficit for the Three Months Ended March 31, 2026 (Unaudited)3Condensed Statement of Cash Flows for the Three Months Ended March 31, 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 Regarding Market Risk22Item 4. Controls and Procedures22Part II. Other InformationItem 1. Legal Proceedings23Item 1A. Risk Factors23Item 2. Unregistered Sales of Equity Securities and Use of Proceeds23Item 3. Defaults Upon Senior Securities23Item 4. Mine Safety Disclosures23Item 5. Other Information23Item 6. Exhibits24Part III. Signatures25i PART I - FINANCIAL INFORMATION Commitments and Contingencies (Note 6)Class A ordinary shares subject to possible redemption, $0.0001 par value; 20,000,000 and no shares at redemption value of $10.00 and $0.00 per share as of March 31, 2026 and December 31, 2025,200,019,53 Shareholders’ Deficit The accompanying notes are an integral part of these unaudited condensed financial statements. QDRO ACQUISITION CORP.CONDENSED STATEMENT OF OPERATIONS The accompanying notes are an integral part of these unaudited condensed financial statements. QDRO ACQUISITION CORP.NOTES TO CONDENSED FINANCIAL STATEMENTS NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS QDRO Acquisition Corp. (the “Company”) is a blank check company incorporated as a Cayman Islands exempted corporation onJuly28, 2025. The Company was incorporated for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition,share purchase, reorganization or similar business combination with one or more businesses or entities (the “Business Combination”).The Company has not selected any specific Business Combination target, and the Company has not, nor has anyone on its behalf, As of March 31, 2026, the Company has not commenced any operations. All activity for the period from July28, 2025 (inception)through March 31, 2026 relates to the Company’s formation, the Initial Public Offering (asdefined below), and subsequent to theInitial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operatingrevenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating The Company’s sponsor is QDRO Sponsor LLC (the “Sponsor”). The registration statement for the Company’s Initial Public Offeringwas declared effective on March 26, 2026. On March 30, 2026, the Company consummated the Initial Public Offering of 20,000,000units (the “Units”, and with respect to the Class A ordinary shares included in the Units, the “Public Shares”), at $10.00 per Unit,generating gross proceeds of $200,000,000. Each Unit consists of one Class A ordinary share and one-half of one redeemable warrant Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of an aggregate of 6,000,000private placement warrants (each “Private Placement Warrant”, collectively the “Private Placement Warrants”) at a price of $1.00 perPrivate Placement Warrant, generating gross proceeds of $6,000,000. Of those 6,000,000 Private Placement Warrants, the Sponsor Transaction costs amounted to $12,902,142, consisting of $4,000,000 of cash underwriting fees, $8,000,000 of deferred underwritingfees, and $902,142 of other offering costs. The Company’s Business Combination must be with one or more target businesses that together have a fair market value equal to atleast 80% of the net balance in the Trust Account (as defined below) (excluding the amount of deferred underwriting discounts heldand taxes payable on the income earned on the Trust Account) at the time of the signing an agreement to enter into a BusinessCombination. However, the Company will only complete a Business Combination if the post-Business Combination company owns or Following the closing of the Initial Public Offering, on March 30, 2026, an amount of $200,000,000 ($10.00 per Unit) from th