Energy Transition Special Opportunities-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 June 30, 2026 Commission file number: 001-43294 Energy Transition Special Opportunities(Exact Name of Registrant as Specified in Its Charter) 71 Orchard Pl, Unit 1Greenwich, CT 06830(Address of principal executive offices) (212) 400-0011(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 Exchange Actduring the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has beensubject 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 Rule12b-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 August 6, 2026, there were 15,000,000 Class A ordinary shares, $0.0001 par value and 5,000,000 Class B ordinary shares,$0.0001 par value, issued and outstanding. ENERGY TRANSITION SPECIAL OPPORTUNITIESFORM 10-Q FOR THE QUARTER ENDED JUNE 30, 2026 TABLE OF CONTENTS PagePart I. Financial Information1Item 1. Financial Statements1Condensed Balance Sheets as of June 30, 2026 (Unaudited) and December 31, 20251Condensed Statements of Operations for the Three and Six Months Ended June 30, 2026 (Unaudited)2Condensed Statements of Changes in Shareholders’ Deficit for the Three and Six Months Ended June 30, 2026(Unaudited)3Condensed Statement of Cash Flows for the Six Months Ended June 30, 2026 (Unaudited)4Notes to Condensed Financial Statements (Unaudited)5Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations18Item 3. Quantitative and Qualitative Disclosures About Market Risk20Item 4. Controls and Procedures20Part II. Other Information21Item 1. Legal Proceedings21Item 1A. Risk Factors21Item 2. Unregistered Sales of Equity Securities and Use of Proceeds21Item 3. Defaults Upon Senior Securities21Item 4. Mine Safety Disclosures21Item 5. Other Information21Item 6. Exhibits22Part III. Signatures23 PART I - FINANCIAL INFORMATION ENERGY TRANSITION SPECIAL OPPORTUNITIESCONDENSED BALANCE SHEETS (1)Includes up to 750,000 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or inpart by the underwriters. On May 18, 2026, the underwriters forfeited their over-allotment option. As a result, 750,000 Class Bordinary shares were forfeited, resulting in the Sponsor holding 4,925,000 Class B ordinary shares and the three independentdirectors holding 25,000 Class B ordinary shares each (see Note 8). The accompanying notes are an integral part of these unaudited condensed financial statements. ENERGY TRANSITION SPECIAL OPPORTUNITIESCONDENSED STATEMENTS OF OPERATIONS(UNAUDITED) (1)Excludes up to 750,000 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or inpart by the underwriters. On May 18, 2026, the underwriters forfeited their over-allotment option. As a result, 750,000 Class Bordinary shares were forfeited, resulting in the Sponsor holding 4,925,000 Class B ordinary shares and the three independentdirectors holding 25,000 Class B ordinary shares each (see Note 8). The accompanying notes are an integral part of these unaudited condensed financial statements. ENERGY TRANSITION SPECIAL OPPORTUNITIESCONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS’ DEFICITFOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026(UNAUDITED) (1)Includes up to 750,000 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or inpart by the underwriters. OnMay 18, 2026, the underwriters forfeited their over-allotment option. As a result, 750,000 Class Bordinary shares were forfeited, resulting in the Sponsor holding 4,925,000 Class B ordinary shares and the three independentdirectors holding 25,000 Class B ordinary shares eac