Fortress Value Acquisition Corp V-A 2026年季度报告

FORM10-Q (Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March31, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number: 001-43167 FORTRESS VALUE ACQUISITION CORP. V(Exact name of registrant as specified in its charter) 98-1901881 (212) 798-6100(Registrant’s telephone number, including area code) Not Applicable(Former name, former address, if changed since last report) 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 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 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 Rule12b-2 of the Exchange Act.: Large accelerated filerNon-accelerated filerEmerging growth company 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 Rule12b-2 of the Exchange Act). Yes☒No☐ As of April 27, 2026, 28,950,000 Class A ordinary shares, par value $0.0001 per share and 7,187,500 Class B ordinary shares, parvalue $0.0001 per share, were issued and outstanding, respectively. Fortress Value Acquisition Corp. VQUARTERLY REPORT ON FORM 10-Q Table of Contents PAGEPART I. FINANCIAL INFORMATIONItem 1.Condensed Financial Statements1Condensed Balance Sheets as of March31, 2026 (Unaudited) and December31, 20251Condensed Statement of Operations for the three months ended March31, 2026 (Unaudited)2Condensed Statement of Changes in Shareholders’ Deficit for the three months ended March31, 2026(Unaudited)3Condensed Statement of Cash Flows for the three months ended March31, 2026 (Unaudited)4Notes to Unaudited Condensed Financial Statements5Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations21Item 3.Quantitative and Qualitative Disclosures About Market Risk28Item 4.Controls and Procedures28PART II. OTHER INFORMATIONItem 1.Legal Proceedings29Item 1A.Risk Factors29Item 2.Unregistered Sales of Equity Securities and Use of Proceeds29Item 3.Defaults Upon Senior Securities29Item 4.Mine Safety Disclosures29Item 5.Other Information29Item 6.Exhibits30 FORTRESS VALUE ACQUISITION CORP. VCONDENSED BALANCE SHEETS Class A ordinary shares subject to possible redemption, $0.0001 par value; 28,750,000 shares issuedand outstanding at redemption value of $10.03 per share as of March31, 2026288,314,124— FORTRESS VALUE ACQUISITION CORP. VCONDENSED STATEMENT OF OPERATIONSFor the three months ended March 31, 2026(Unaudited) Formation, general and administrative expenses$56,687Loss from operations(56,687)Other income (loss):Interest and dividend income814,124Change in fair value of over-allotment option liability36,750Total other income (loss)850,874Net income$794,187Basic weighted average shares outstanding, Class A ordinary shares subject to possible redemption10,125,000Basic net income per share, Class A ordinary shares subject to possible redemption$0.05Basic weighted average shares outstanding, Class A and B ordinary shares not subject to redemption6,562,917Basic net income per share, Class A and B ordinary shares not subject to redemption$0.05Diluted weighted average Class A ordinary shares subject to possible redemption10,125,000Diluted net income per Class A ordinary shares subject to possible redemption$0.05Diluted weighted average Class A and B ordinary shares not subject to redemption7,260,833Diluted net income per Class A and B ordinary shares not subject to redemption$0.05The accompanying notes are an integral part of these unaudited condensed financial statements.2 FORTRESS VALUE ACQUISITION CORP. VCONDENSED STATEMENT OF CASH FLOWSFor the three months ended March 31, 2026(Unaudited) Cash Flows from Operating Activities:Net income$794,187Adjustments to reconcile net income to net cash used in operating activities:Interest and dividend income from investments he