Jackson Acquisition Co II-A 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 March 31, 2026 For the transition period fromto Commission file number: 001-42432 JACKSON ACQUISITION COMPANY II(Exact Name of Registrant as Specified in Its Charter) Securities registered pursuant to Section 12(b) of the Act: Check whether the issuer (1) filed all reports required to be filed by Section 13 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 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 definitions of “large accelerated filer”, “accelerated filer”, “smaller reportingcompany”, and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-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 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 13, 2026, there are 23,840,000 Class A ordinary shares, $0.0001 par value per share, and 5,750,000 Class B ordinaryshares, $0.0001 par value per share, issued and outstanding. JACKSON ACQUISITION COMPANY IIFORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026 TABLE OF CONTENTS PagePart I. Financial Information1Item 1. Financial Statements1Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 20251Condensed Statements of Operations for the Three Months Ended March 31, 2026 and 2025 (Unaudited)2Condensed Statements of Changes in Shareholders’ Equity for the Three Months Ended March 31, 2026 and 2025(Unaudited)3Condensed Statements of Cash Flows for the Three Months Ended March 31, 2026 and 2025 (Unaudited)4Notes to Condensed Financial Statements (Unaudited)5Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3. Quantitative and Qualitative Disclosures About Market Risk20Item 4. Controls and Procedures20Part II. Other Information21Item 1. Legal Proceedings21Item 1A. Risk Factors21Item 2. Unregistered Sales of Equity Securities and Use of Proceeds22Item 3. Defaults Upon Senior Securities22Item 4. Mine Safety Disclosures22Item 5. Other Information22Item 6. Exhibits22Part III. Signatures23 PART I - FINANCIAL INFORMATION JACKSON ACQUISITION COMPANY IICONDENSED BALANCE SHEETS JACKSON ACQUISITION COMPANY IICONDENSED STATEMENTS OF OPERATIONS(UNAUDITED) JACKSON ACQUISITION COMPANY IICONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY(UNAUDITED) FOR THE THREE MONTHS ENDED MARCH 31, 2026 JACKSON ACQUISITION COMPANY IICONDENSED STATEMENTS OF CASH FLOWS(UNAUDITED) JACKSON ACQUISITION COMPANY IINOTES TO CONDENSED FINANCIAL STATEMENTSMARCH 31, 2026(UNAUDITED) NOTE 1—ORGANIZATION AND PLAN OF BUSINESS OPERATIONS Jackson Acquisition CompanyII (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company onSeptember11, 2024. The Company was incorporated for the purpose of effecting a merger, share exchange, asset acquisition, sharepurchase, reorganization or similar business combination with one or more businesses (“Business Combination”). While the Company may pursue an initial Business Combination target in any industry or geographic location, the Company intends tofocus its search for a target business by concentrating its efforts in identifying high-quality businesses with a focus on healthcareservices, healthcare technology, or otherwise focused on the healthcare industry. The Company is an early stage and emerging growthcompany and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of March 31, 2026, the Company had not commenced any operations. All activity for the period from September11, 2024(inception) through March 31, 2026, relates to the Company’s formation, the initial public offering (“Initial Public Offering”), which isdescribed below and subsequent to the Initial Public Offering, identifying a target company for a Business Combination. TheCompany will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Companygenerates non-operating income in the form of interes