Bain Capital GSS Investment Corp-A 2026年季度报告

For the quarter ended March 31, 2026 ☐TRANSITION REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF1934 Commission file number: 001-42874 Bain Capital GSS Investment Corp. (Exact Name of Registrant as Specified in Its Charter) 98-1853296(I.R.S. EmployerIdentification No.) Cayman Islands(State or other jurisdiction ofincorporation or organization) 200 Clarendon StreetBoston, Massachusetts 02116(Address of principal executive offices)+1 (617)516-2000(Issuer’s telephone number) 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 12months (or for suchshorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 ofRegulation S-T(§232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrant was required to submit suchfiles).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, anon-accelerated filer, a smaller reporting company or anemerging growth company. See definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growthcompany” in Rule12b-2of the Exchange Act. Largeacceleratedfiler☐Non-accelerated filer☒ Acceleratedfiler☐Smallerreportingcompany☒Emerginggrowthcompany☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with anynew 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 May11, 2026, there were 46,900,000 ClassA ordinary shares, $0.0001 par value, and 11,500,000 ClassB ordinary shares, $0.0001 par value,issued and outstanding. Table of Contents BAIN CAPITAL GSS INVESTMENT CORP. FORM10-Q FOR THE QUARTER ENDED MARCH31, 2026TABLE OF CONTENTS PartI. Financial InformationItem1. Interim Financial StatementsCondensed Balance Sheets as of March31, 2026 (Unaudited) and December31, 2025Condensed Statements of Operations for the threemonths ended March31, 2026 and for the period from March24, 2025 (Inception)through March31, 2025 (Unaudited)Condensed Statements of Changes in Shareholders’ Equity (Deficit) for the threemonths ended March31, 2026 and for the period fromMarch24, 2025 (Inception) through March31, 2025 (Unaudited)Condensed Statement of Cash Flows for the three months ended March31, 2026 and for the period from March24, 2025 (Inception)through March31, 2025 (Unaudited)Notesto Condensed Financial Statements (Unaudited)Item2. Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem3. Quantitative and Qualitative Disclosures Regarding Market RiskItem4. Controls and ProceduresPartII. Other InformationItem1. Legal ProceedingsItem1A. Risk FactorsItem2. Unregistered Sales of Equity Securities and Use of ProceedsItem3. Defaults Upon Senior SecuritiesItem4. Mine Safety DisclosuresItem5. Other InformationItem6. ExhibitsPartIII. Signatures Table of Contents PART I - FINANCIAL INFORMATION BAIN CAPITAL GSS INVESTMENT CORP.CONDENSED BALANCE SHEETS (1)Prior to the Initial Public Offering, 1,500,000 ClassB ordinary shares were subject to forfeiture depending on the extent to which the underwriterexercised its over-allotment option and were therefore excluded from certain share calculations where applicable. On October1, 2025, theunderwriters exercised the over-allotment option in full in connection with the closing of the Initial Public Offering, and accordingly, suchFounder Shares are no longer subject to forfeiture (see Note 4). The accompanying notes are an integral part of these unaudited condensed financial statements. Table of Contents (1)Included up to 1,500,000 ClassB ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or in part by theunderwriters. Subsequently, on October1, 2025, the underwriters exercised their over-allotment option in full as part of the closing of the InitialPublic Offering. As such, the 1,500,000 Founder Shares are no longer subject to forfeiture (see Note 4). The accompanying notes are an integral part of these unaudited condensed financial statements. BAIN CAPITAL GSS INVESTMENT CORP.NOTES TO CONDENSED FINANCIAL STATEMENTSMARCH31, 2026(UNAUDITED) Note 1 — Description of Organization and Business Operations Bain Capital GSS Investment Corp. (the “Company”) is a newly organized blank check company incorporated as a Cayman Islands exemptedcompany and formed for the purpose of effecting a merger, share exchange