Shreya Acquisition Group-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 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 SHREYA ACQUISITION GROUP(Exact Name of Registrant as Specified in Its Charter) N/A(Former name or former address, if changed since last report) 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 Rule12b-2 of the Exchange Act. Accelerated filerSmaller reporting companyEmerging growth company 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 June 18, 2026, there were 11,231,750 Class A ordinary shares, $0.0001 par value and 4,928,571 Class B ordinary shares,$0.0001 par value, issued and outstanding. TABLE OF CONTENTS PagePART I – FINANCIAL INFORMATION2Item 1.Financial Statements2Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations20Item 3.Quantitative and Qualitative Disclosures About Market Risk25Item 4.Controls and Procedures25 PART II – OTHER INFORMATION26Item 1.Legal Proceedings26Item 1A.Risk Factors26Item 2.Unregistered Sales of Equity Securities and Use of Proceeds26Item 3.Defaults Upon Senior Securities27Item 4.Mine Safety Disclosures27Item 5.Other Information27Item 6.Exhibits27SIGNATURES281 Item 1. Financial Statements SHREYA ACQUISITION GROUP INDEX TO FINANCIAL STATEMENTS PageFinancial Statements (Unaudited):Balance Sheets as of March31, 2026 (Unaudited) and June30, 20253Statements of Operations for the Three and Nine Months Ended March31, 2026 (Unaudited)4Statements of Changes in Shareholder’s (Deficit) Equity for the Three and Nine Months Ended March31, 2026(Unaudited)5Statement of Cash Flows for the Nine Months Ended March31, 2026 (Unaudited)6Notes to Financial Statements (Unaudited)7 SHREYA ACQUISITION GROUPBALANCE SHEETS LIABILITIES AND SHAREHOLDER’S (DEFICIT) EQUITYCurrent Liabilities The accompanying notes are an integral part of these unaudited financial statements. SHREYA ACQUISITION GROUPSTATEMENTS OF OPERATIONS(Unaudited) Net income (loss) (1)This excludes up to 642,857 Class B ordinary shares that were originally subject to forfeiture to the extent that the underwriters’over-allotment option was not exercised in full or in part. On May8, 2026, the underwriters partially exercised the over-allotmentoption, and accordingly, up to 214,286 Class B ordinary shares remain subject to forfeiture to the extent the remaining over-allotment option is not exercised in full or in part (see Note 7).(2)Gives retroactive effect to the cancellation of the Initial Share and issuance of the Founder Shares on July22, 2025 and theissuance of the Bonus Shares on February25, 2026 (see Note 7). The accompanying notes are an integral part of these unaudited financial statements. SHREYA ACQUISITION GROUPSTATEMENTS OF CHANGES IN SHAREHOLDER’S (DEFICIT) EQUITYFOR THE THREE AND NINE MONTHS ENDED MARCH 31, 2026(Unaudited) (1)This includes up to 642,857 Class B ordinary shares that were originally subject to forfeiture to the extent that the underwriters’over-allotment option was not exercised in full or in part. On May8, 2026, the underwriters partially exercised the over-allotmentoption, and accordingly, up to 214,286 Class B ordinary shares remain subject to forfeiture to the extent the remaining over-allotment option is not exercised in full or in part (see Note 7).(2)Gives retroactive effect to the cancellation of the Initial Share and issuance of the Founder Shares on July22, 2025 and the issuance of the Bonus Shares on February25, 2026 (see Note 7). The accompanying notes are an integral part of these unaudited financial statem