Insight Digital Partners II-A 2026年季度报告

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 the registrant 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,” “smaller 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 May 12, 2026, there were an aggregate of 23,000,000 ordinary shares of the registrant issued and outstanding, consisting of17,250,000 Class A Ordinary Shares, par value $0.0001 per share, and 5,750,000 Class B Ordinary Shares, par value $0.0001 pershare. TABLE OF CONTENTS PART I - FINANCIAL INFORMATION INSIGHT DIGITAL PARTNERS IICONDENSED STATEMENT OF OPERATIONS INSIGHT DIGITAL PARTNERS IICONDENSED STATEMENT OF CASH FLOWS Cash Flows from Operating Activities: Net income$1,259,968Adjustments to reconcile net income to net cash used in operating activities:Interest earned on cash held in Trust Account(1,511,696)Changes in operating assets and liabilities:Prepaid expenses(47,250) INSIGHT DIGITAL PARTNERS IINOTES TO CONDENSED FINANCIAL STATEMENTS NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS Insight Digital PartnersII (the “Company”) is a blank check company incorporated in the Cayman Islands on July11, 2025. TheCompany was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase,reorganization or similar business combination with one or more businesses (a “Business Combination”). The Company is an early As of March 31, 2026, the Company had not commenced any operations. All activity for the period from July11, 2025 (inception)through March 31, 2026 relates to the Company’s formation, the initial public offering (“Initial Public Offering” or “IPO”), which isdescribed below, and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The The registration statements for the Company’s Initial Public Offering became effective on October 28, 2025. On October 30,2025, the Company consummated the Initial Public Offering of 17,250,000units (the “Units” and, with respect to the ClassA ordinaryshares included in the Unitsbeing offered, the “Public Shares”), which includes the exercise by the underwriter of its over-allotmentoption in full of 2,250,000 Units, at $10.00 per Unit, generating gross proceeds of $172,500,000. Simultaneously with the closing ofthe Initial Public Offering, the Company consummated the sale of an aggregate of 5,450,000warrants (the “Private PlacementWarrants”), at a price of $1.00 per Private Placement Warrant, in a private placement to Insight Digital Partners Sponsor LLC (the“Sponsor”) and the underwriter of its Initial Public Offering, generating gross proceeds of $5,450,000. Of those 5,450,000 Private Transaction costs amounted to $10,861,223, consisting of a $3,450,000 of cash underwriting fee, $6,900,000 of deferredunderwriting fees, and $511,223 of other offering costs. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial PublicOffering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be appliedgenerally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a BusinessCombination successfully. The Company must complete a Business Combination with one or more target businesses that together havean aggregate fair market value of at least 80% of the value of the Trust Account (as defined below) (excluding the deferred Following the closing of the Initial Public Offering on October 30, 2025, an amount of $172,500,000 ($10.00 per Unit) from thenet proceeds of the sale of the Units, and a portion of the net proceeds from the sale of the Private Placement Warrants, was depositedin a trust account (“Trust Account”), located in the UnitedStates and