Rising Dragon Acquisition Corp. 2026年季度报告

FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2026 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to __________ Commission File Number: 001-42368 RISING DRAGON ACQUISITION CORP.(Exact name of registrant as specified in its charter) Registrant’s telephone number, including area code:+86 18817777987 Not applicable(Former name or former address, if changed since last report) 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 Date File required to be submitted andpursuant 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 Rule 12b-2 of the Exchange Act. (Check one): Large accelerated filer☐Accelerated filer☐Non-accelerated filer☒Smaller reporting company☒Emerging growth company☒ 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 7, 2026, there were 3,435,357 of the Company’s ordinary shares issued and outstanding. RISING DRAGON ACQUISITION CORP.FORM 10-Q FOR THE QUARTER ENDED JUNE 30, 2026 TABLE OF CONTENTS Part I - FINANCIAL INFORMATION1Item 1.Unaudited Condensed Consolidated Financial Statements1Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3.Quantitative and Qualitative Disclosures about Market Risk20Item 4.Controls and Procedures21Part II - OTHER INFORMATION22Item 1.Legal Proceedings22Item 1A.Risk Factors22Item 2.Unregistered Sales of Equity Securities and Use of Proceeds22Item 3.Defaults Upon Senior Securities22Item 4.Mine Safety Disclosures22Item 5.Other Information22Item 6.Exhibits23SIGNATURES24 PART I - FINANCIAL INFORMATION RISING DRAGON ACQUISITION CORP.CONDENSED CONSOLIDATED BALANCE SHEETS LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICITCurrent liabilities: Ordinary shares subject to possible redemption,1,685,982 and 4,201,655 shares issued andoutstanding at redemption value of $10.90 and $10.56 as of June 30, 2026 and December 31, 2025,respectively18,370,92544,388,583 RISING DRAGON ACQUISITION CORP.UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME RISING DRAGON ACQUISITION CORP.UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS RISING DRAGON ACQUISITION CORP.NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 - ORGANIZATION AND BUSINESS BACKGROUND Rising Dragon Acquisition Corp. (the “Company”) is a blank check company incorporated onMarch 8, 2024, under the laws of theCayman Islands for the purpose of acquiring, engaging in a share exchange, share reconstruction and amalgamation, purchasing all orsubstantially all of the assets of, entering into contractual arrangements, or engaging in any other similar business combination withone or more businesses or entities (“Business Combination”). The Company is not limited to a particular industry or geographic regionfor purposes of consummating a Business Combination. The Company is an early-stage company and emerging growth company and, as such, the Company is subject to all of the risksassociated with early stage companies and emerging growth companies. The Company has selected December 31 as its fiscal year end. As of June 30, 2026, the Company had not yet commenced any operations. All activities through June 30, 2026 relate to theCompany’s formation, the initial public offering (the “Initial Public Offering”) and the evaluation of Business Combination candidates.The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. TheCompany will generate non-operating income in the form of interest income from the proceeds derived from the Initial PublicOffering. The registration statement for the Company’