White Pearl Acquisition Corp-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: 001-43092 WHITE PEARL ACQUISITION CORP.(Exact Name of Registrant as Specified in Its Charter) Securities registered pursuant to Section 12(b) of the Act: Check whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filingrequirements 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 definitions of “large accelerated filer”, “accelerated filer”, “smaller reportingcompany”, and “emerging growth company” in Rule12b-2 of the Exchange Act. 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 12, 2026, 11,833,125 Class A ordinary shares and 3,833,333 Class B ordinary shares were issued and outstanding. WHITE PEARL ACQUISITION CORP. FORM 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 and December 31, 20251Unaudited Condensed Statements of Operations For The Three and Six Months Ended June 30, 2026 and For ThePeriod From June 27, 2025 (Inception) Through June 30, 20252Unaudited Condensed Statements of Changes in Shareholders’ Equity (Deficit) For The Three and Six MonthsEnded June 30, 2026 and For The Period From June 27, 2025 (Inception) Through June 30, 20253Unaudited Condensed Statements of Cash Flows For The SixMonths Ended June 30, 2026 and For The Period FromJune 27, 2025 (Inception) Through June 30, 20254Notes to Unaudited Condensed Financial Statements5Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations19Item 3. Quantitative and Qualitative Disclosures Regarding Market Risk24Item 4. Controls and Procedures24Part II. Other Information25Item 1. Legal Proceedings25Item 1A. Risk Factors25Item 2. Unregistered Sales of Equity Securities and Use of Proceeds25Item 3. Defaults Upon Senior Securities25Item 4. Mine Safety Disclosures25Item 5. Other Information25Item 6. Exhibits26Signatures27 This Quarterly Report on Form 10-Q includes “forward-looking statements” within the meaning of Section27A of the Securities Actof 1933, as amended (the “Securities Act”), and Section21E of the Securities Exchange Act of 1934, as amended (the “ExchangeAct”), that are not historical facts, and involve risks and uncertainties that could cause actual results to differ materially from thoseexpected and projected. All statements, other than statements of historical fact included in this Form10-Q including, withoutlimitation, statements in the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” regarding theCompany’s financial position, business strategy and the plans and objectives of management for future operations, are forward-lookingstatements. Words such as “expect,” “believe,” “anticipate,” “intend,” “estimate,” “seek” and variations and similar words andexpressions are intended to identify such forward-looking statements. Such forward-looking statements relate to future events or futureperformance, but reflect management’s current beliefs, based on information currently available. A number of factors could causeactual events, performance or results to differ materially from the events, performance and results discussed in the forward-lookingstatements. For information identifying important factors that could cause actual results to differ materially from those anticipated inthe forward-looking statements, please refer to the Risk Factors section and the Company’s final prospectus for its initial publicoffering filed with the U.S. Securities and Exchange Commission (the “SEC”) on January 30, 2026 (the “Prospectus”). TheCompany’s securities filings can be accessed on the EDGAR section of the SEC’s website atwww.sec.gov. Except as expresslyrequired by applicable securities law, the Company discla