Viking Acquisition Corp I-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 Viking Acquisition Corp. I(Exact Name of Registrant as Specified in Its Charter) (Issuer’s telephone number) 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 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 Rule 12b-2 of the Exchange Act. Large accelerated filer☐Non-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 15, 2026, there were 23,660,000 Class A ordinary shares, $0.0001 par value and 7,666,667 Class B ordinary shares,$0.0001 par value, issued and outstanding. VIKING ACQUISITION CORP. IFORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026TABLE OF CONTENTS PagePart I. Financial InformationItem 1. Interim Financial Statements1Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 20251Condensed Statement of Operations for the Three Months Ended March 31, 2026 (Unaudited)2Condensed Statement of Changes in Shareholders’ Deficit for the Three Months Ended March 31, 2026 (Unaudited)3Condensed Statement of Cash Flows for the Three Months Ended March 31, 2026 (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 Risk19Item 4. Controls and Procedures19Part II. Other InformationItem 1. Legal Proceedings20Item 1A. Risk Factors20Item 2. Unregistered Sales of Equity Securities and Use of Proceeds20Item 3. Defaults Upon Senior Securities20Item 4. Mine Safety Disclosures20Item 5. Other Information20Item 6. Exhibits21Part III. Signatures22 PART I - FINANCIAL INFORMATION VIKING ACQUISITION CORP. ICONDENSED BALANCE SHEETS Class A ordinary shares subject to possible redemption, $0.0001 par value; 23,000,000 shares atredemption value of $10.15 and $10.06 per share as of March 31, 2026 and December 31, 2025,respectively233,476,543231,467,889 VIKING ACQUISITION CORP. ICONDENSED STATEMENT OF OPERATIONSFOR THE THREE MONTHS ENDED MARCH 31, 2026(UNAUDITED) General and administrative costs$273,726Loss from operations(273,726)Other income:Interest income on marketable securities held in Trust Account2,008,654Total other income2,008,654Net income$1,734,928Weighted average shares outstanding of Class A ordinary shares, basic and diluted23,660,000Basic and diluted net income per share, Class A ordinary shares$0.06Weighted average shares outstanding, Class B ordinary shares, basic and diluted7,666,667Basic and diluted net income per share, Class B ordinary shares$0.06The accompanying notes are an integral part of these unaudited condensed financial statements.2 VIKING ACQUISITION CORP. ICONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT(UNAUDITED) FOR THE THREE MONTHS ENDED MARCH 31, 2026 VIKING ACQUISITION CORP. ICONDENSED STATEMENT OF CASH FLOWSFOR THE THREE MONTHS ENDED MARCH 31, 2026(UNAUDITED) Cash Flows from Operating Activities:Net income $1,734,928Adjustments to reconcile net income to net cash used in operating activities:Interest income earned on marketable securities held in Trust Account(2,008,654)Changes in operating assets and liabilities:Prepaid expenses(18,562)Long-term prepaid insurance17,500Accounts payable and accrued expenses(803)Net cash used in operating activities(275,591)Cash Flows from Financing Activities:Payment of offering costs(4,090)Net cash used in financing activities(4,090)Net Change in Cash(279,681)Cash – Beginning of period1,277,337Cash – End of period$997,656 VIKING ACQUISITION CORP. INOTES TO CONDENSED FINANCIAL STATEMENTSMARCH 31, 2026(UNAUDITED) Note1 —Description of Organi