JATT II Acquisition Corp 2026年季度报告

PART I - FINANCIAL INFORMATION JATT II ACQUISITION CORPCONDENSED BALANCE SHEET JATT II ACQUISITION CORPCONDENSED STATEMENT OF OPERATIONS (1)Excludes an aggregate of up to 225,000 ordinary shares that are subject to forfeiture depending on the extent to which theunderwriter’s over-allotment option is exercised (Note5). JATT II ACQUISITION CORPCONDENSED STATEMENT OF CHANGES IN SHAREHOLDER’S DEFICIT The accompanying notes are an integral part of these unaudited condensed financial statements. JATT II ACQUISITION CORPNOTES TO CONDENSED FINANCIAL STATEMENTSMARCH 31, 2026 NOTE 1 — DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS JATTII Acquisition Corp (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company onJanuary13, 2026. 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 or entities (a “Business Combination”). TheCompany will have 24months from the closing of its initial public offering to complete the initial Business Combination (the As of March 31, 2026, the Company had not commenced any operations. All activity for the period from January13, 2026 (inception)through March 31, 2026 relates to the Company’s formation and the Initial Public Offering (“Initial Public Offering”), which isdescribed below. The Company will not generate any operating revenues until after the completion of a Business Combination, at the The Company’s Sponsor is JATT Ventures II L.P. (the “Sponsor”). The registration statement for the Company’s Initial Public Offeringwas declared effective on April 16, 2026. On April 20, 2026, the Company consummated the Initial Public Offering of 6,000,000Ordinary Shares (the “Public Shares”), at $10.00 per Public Share, generating gross proceeds of $60,000,000. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of an aggregate of 300,000 PrivatePlacement Shares (each “Private Placement Share”, collectively the “Private Placement Shares”) to the Sponsor at a price of $10.00 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 Shares, although substantially all of the net proceeds are intended to be appliedgenerally toward consummating a Business Combination. The rules of Nasdaq require that the Company must complete one or moreBusiness Combinations having an aggregate fair market value of at least 80% of the value of the assets held in the trust account(excluding the deferred underwriting commissions and taxes payable on the interest earned on the trust account) at the time of theagreement to enter into the initial Business Combination. The Company anticipates structuring the initial Business Combination so thatthe post transaction company in which the public shareholders own shares will own or acquire 100% of the equity interests or assets ofthe target business or businesses. The Company may, however, structure the initial Business Combination such that the post Following the closing of the Initial Public Offering, on April 20, 2026, an amount of $60,000,000 ($10.00 per Public Share) from thenet proceeds of the sale of the Public Shares and the Private Placement Shares was placed in the trust account (the “Trust Account”),with U.S.-based trust account, Continental Stock Transfer & Trust Company, acting as trustee. The proceeds held in a Trust Accountwill initially be invested in U.S.government treasury obligations with a maturity of 185days or less or in money market funds The Company will provide the holders of the public shares (the “Public Shareholders”) with the opportunity to redeem all or a portionof their public shares upon the completion of the Business Combination, either (i)in connection with a general meeting called toapprove the Business Combination or (ii)without a shareholder voteby means of a tender offer. The decision as to whether theCompany will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely inits discretion. The Public Shareholders will be entitled to redeem their Public Shares, equal to the aggregate amount then on deposit inthe Trust Account, calculated as of twobusinessdays prior to the consummation of the Business Combination (initially anticipated to redemption value and classified as temporary equity upon the completion of the Initial Public Offering, in accordance with AccountingStandards Codification (“ASC”) Topic480, “Distinguishing Liabilities from Equity.” JATT II ACQUISITION CORPNOTES TO CONDENSED FINANCIAL STATEMENTSMARCH 31, 2026 Notwithstanding the foregoing, if the Company seeks shareholder approval of the Business Combination and the Company does notconduct redemptions pursuant to the tender offer rules, a Public Shareholder, together wi