Shreya收购集团-A 2026年季度报告

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. 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 I – FINANCIAL INFORMATION Item 1. Financial Statements SHREYA ACQUISITION GROUP INDEX TO FINANCIAL STATEMENTS General and administrative costsNet 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- The accompanying notes are an integral part of these unaudited financial statements. SHREYA ACQUISITION GROUPSTATEMENT OF CASH FLOW SHREYA ACQUISITION GROUPNOTES TO FINANCIAL STATEMENTS NOTE 1: ORGANIZATION AND BUSINESS OPERATIONS Shreya Acquisition Group (the “Company”) is a blank check company with limited liability incorporated in the Cayman Islandson June25, 2025. The Company was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition,share purchase, recapitalization, reorganization or similar business combination with one or more businesses or entities, which we The Company does not have any specific Business Combination under consideration and the Company has not (nor has anyone onits behalf), directly or indirectly, contacted any prospective target business or had any substantive discussions, formal or otherwise, As of March31, 2026, the Company had not yet commenced any operations. All activity for the period from June25, 2025(inception) through March31, 2026 relates to the Company’s formation and its initial public offering (the “Initial Public Offering”),which is described below. The Company will not generate any operating revenues until after the completion of a Business The Company’s founder and sponsor is Thews (Mauritius) Limited (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on May6, 2026. On May8, 2026, theCompany consummated the Initial Public Offering of 11,000,000 units including 1,000,000 additional public units as the underwriters’over-allotment option was partially exercised (the “Units” and, with respect to the Class A ordinary shares included in the Units being Simultaneously with the consummation of the Initial Public Offering and the sale of the Units, the Company consummated theprivate placement (“Private Placement”) of 191,750 units (the “Private Placement Units, and, with respect to the Class A ordinaryshares included in the Private Placement Units being sold, the “Private Placement Shares”) to the Sponsor, at a price of $10.00 per Transaction costs amounted to $1,731,694, consisting of $600,000 of cash underwriting fees, $600,000 of deferred underwritingfees which will be paid on the consummation of an initial Business Combination, $171,600 representing the fair value of the The Company’s board of directors has broad discretion in determining the fair market value of a target business. While theCompany generally must acquire a target with a fair market value of at least 80% of the Trust Account (defined below) assets, thisrequirement does not apply if the Company is delisted from the New York Stock Exchange. An independent third-party valuation isonly required if the board cannot make this determination or if the target is affiliated with insiders. The Company expects to acquire100% of a target’s equity or assets but may acquire less or merge directly with the target. The