Cayson 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 OR ☐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: 001-42280 Cayson Acquisition Corp(Exact name of registrant as specified in its charter) Cayman IslandsN/A(State or other jurisdiction(IRS Employerof incorporation or organization)Identification Number) 205 W 37th St, New York, NY10018(Address of principal executive offices)(Zip code) (203) 998-5540(Issuer’s telephone number including area code) N/A(Former name, former address and former fiscal year, 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 Data File required to be submittedpursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required tosubmit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smallerreporting company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerginggrowth company” in Rule 12b-2 of the Exchange Act: Large accelerated filer☐Non-accelerated filer☒ 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, the registrant had 5,288,092 ordinary shares, $0.0001 par value, outstanding. INDEXPart I - Financial InformationItem 1 – Financial Statements2Balance Sheets (Unaudited)2Statements of Operations (Unaudited)3Statements of Changes in Shareholders’ Deficit (Unaudited)4Statements of Cash Flows (Unaudited)5Notes to Unaudited Financial Statements6Item 2 – Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3 – Quantitative and Qualitative Disclosures About Market Risk22Item 4 – Controls and Procedures22Part II - Other InformationItem 2 – Unregistered Sales of Equity Securities and Use of Proceeds23Item 5 – Other Information23Item 6 – Exhibits24Signatures251 CAYSON ACQUISITION CORPBALANCE SHEETS (UNAUDITED) June 30, 2026December 31, 2025 CAYSON ACQUISITION CORPSTATEMENTS OF CHANGES IN SHAREHOLDERS’ DEFICIT(UNAUDITED) FOR THREE AND SIX MONTHS ENDED JUNE 30, 2026 CAYSON ACQUISITION CORPSTATEMENTS OF CASH FLOWS(UNAUDITED) CAYSON ACQUISITION CORPNOTES TO THE FINANCIAL STATEMENTS (UNAUDITED) NOTE 1 — ORGANIZATION AND BUSINESS OPERATIONS Organizational and General Cayson Acquisition Corp (the “Company”) was incorporated in the Cayman Islands on May 27, 2024. The Company was formed forthe purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization, or similar business withone or more businesses (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company isan early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage andemerging growth companies. The Company’s sponsors are Yawei Cao and Cayson Holding LP, a Delaware limited partnership (the “Sponsors”). As of June 30,2026, the Company had not commenced any operations. All activity for the period from May 27, 2024 (inception) through June 30,2026 relates to the Company’s formation and the initial public offering (“Initial Public Offering” or “IPO”), which is described below,and identifying a target company for our initial Business Combination. The Company will not generate any operating revenues untilafter the completion of an initial Business Combination, at the earliest. The Company will generate non-operating income in the formof interest income from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscalyear end. The registration statement for the Company’s IPO (the “Registration Statement”) was declared effective on September 19, 2024. OnSeptember 23, 2024, the Company consummated the IPO of 6,000,000 units, (“Un