Paloma Acquisition Corp I-A 2026年季度报告

or Securities registered pursuant to Section12(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 preceding the past 12months (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 90days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period thatthe 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”, “smallerreporting company”, and “emerging growth company” in Rule12b-2 of the Exchange Act. 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 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 May15, 2026, there were 16,979,000 ClassA ordinary shares, $0.0001 par value and 4,312,500 ClassB ordinary shares,$0.0001 par value, issued and outstanding. PALOMA ACQUISITION CORP IFORM10-Q FOR THE QUARTER ENDED MARCH31, 2026 TABLE OF CONTENTS PartI. Financial InformationItem1. Interim Financial StatementsCondensed Balance Sheets as of March31, 2026 (Unaudited) and December31, 20251Condensed Statement of Operations for the ThreeMonths Ended March31, 2026 (Unaudited)2Condensed Statement of Changes in Shareholders’ Deficit for the ThreeMonths Ended March31, 2026(Unaudited)3Condensed Statement of Cash Flows for the ThreeMonths Ended March31, 2026 (Unaudited)4Notesto Condensed Financial Statements (Unaudited)5Item2. Management’s Discussion and Analysis of Financial Condition and Results of Operations20Item3. Quantitative and Qualitative Disclosures About Market Risk22Item4. Controls and Procedures22PartII. Other Information23Item1. Legal Proceedings23Item1A. Risk Factors23Item2. Unregistered Sales of Equity Securities and Use of Proceeds23Item3. Defaults Upon Senior Securities23Item4. Mine Safety Disclosures23Item5. Other Information23Item6. Exhibits24PartIII. Signatures25 PARTI- FINANCIAL INFORMATION PALOMA ACQUISITION CORP ICONDENSED BALANCE SHEETS (1)Includes 200,000 ClassB ordinary shares, $0.0001 par value, subject to forfeiture if the over-allotment option isnot exercised in full or in part by the underwriters (Note6). On February25, 2026, the Company consummatedthe closing of an additional 1,450,000 Units in connection with a partial exercise of the underwriters’ over-allotment option, generating gross proceeds of $14,500,000 (Note1). As of March 31, 2026, 200,000 Class Bordinary shares remained subject to forfeiture. The accompanying notes are an integral part of these unaudited condensed financial statements. PALOMA ACQUISITION CORP ICONDENSED STATEMENT OF OPERATIONSFOR THE THREEMONTHS ENDED MARCH31, 2026(UNAUDITED) (1)Includes 200,000 Class B ordinary shares, $0.0001 par value, subject to forfeiture if the over-allotment option isnot exercised in full or in part by the underwriters (Note 6). On February 25, 2026, the Company consummatedthe closing of an additional 1,450,000 Units in connection with a partial exercise of the underwriters’ over-allotment option, generating gross proceeds of $14,500,000 (Note 1). As of March 31, 2026, 200,000 Class Bordinary shares remained subject to forfeiture. The accompanying notes are an integral part of these unaudited condensed financial statements. PALOMA ACQUISITION CORP ICONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICITFOR THE THREEMONTHS ENDED MARCH31, 2026(UNAUDITED) The accompanying notes are an integral part of these unaudited condensed financial statements. PALOMA ACQUISITION CORP ICONDENSED STATEMENT OF CASH FLOWSFOR THE THREEMONTHS ENDED MARCH31, 2026(UNAUDITED) Cash Flows from Operating Activities:Net loss$(1,043,819)Adjustments to reconcile net loss to net cash used in operating activities:Operating costs applied to prepaid contributed by Sponsor through promissory note479Payment of operation costs through promissory note13,347Interest earned on marketable securities held in Trust Account(633,494)Compensation expense1,451,125Change in fair value of over-allotment liability200Changes in operating assets and liabilities:Prepaid expenses(158,229)Long-term prepaid insurance(79,963)Accounts payable and accrued expenses81,845Net cash used in operating activities(368,509) PALOMA ACQUISITION CORP INOTES TO CONDENSED FINANCI