Miluna Acquisition Corp 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 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: 001-42911 Miluna Acquisition Corp(Exact name of registrant as specified in its charter) 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 and posted on its corporate Web site, if any, everyInteractive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during thepreceding 12 months (or for such shorter period that the registrant was required to submit and post 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 the definitions of “large accelerated filer,” “accelerated filer,” “non-accelerated filer” and “smaller reportingcompany” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filerEmerging 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 7(a)(2)(B) of the Securities Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes☒No☐ As of August 13, 2026, there were 8,828,100 ordinary shares, par value $0.0001 per share, of the registrant issued and outstanding. MILUNA ACQUISITION CORP TABLE OF CONTENTS PagePART I - FINANCIAL INFORMATION:1Item 1.Condensed Financial Statements:1Condensed Balance Sheets as of June 30, 2026 (unaudited) and December 31, 20251Condensed Statement of Operations for the three and six months ended June 30, 2026 and for the period from June24, 2025 (inception) through June 30, 2025 (unaudited)2Condensed Statement of Changes in Shareholders’ Equity (Deficit) for the six months ended June 30, 2026 and forthe period from June 24, 2025 (inception) through June 30, 2025 (unaudited)3Condensed Statement of Cash Flows for the six months ended June 30, 2026 and for the period from June 24, 2025(inception) through June 30, 2025 (unaudited)4Notes to Financial Statements (Unaudited)5Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3.Quantitative and Qualitative Disclosures About Market Risk19Item 4.Controls and Procedures19PART II - OTHER INFORMATION:20Item 1.Legal Proceedings20Item 1A.Risk Factors20Item 2.Unregistered Sales of Equity Securities and Use of Proceeds20Item 3.Defaults Upon Senior Securities20Item 4.Mine Safety Disclosures20Item 5.Other Information20Item 6.Exhibits21 PART I - FINANCIAL INFORMATION MILUNA ACQUISITION CORPCONDENSED BALANCE SHEETS MILUNA ACQUISITION CORPCONDENSED STATEMENT OF OPERATIONS(UNAUDITED) MILUNA ACQUISITION CORPCONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT)FOR THE SIX MONTHS ENDED JUNE 30, 2026(UNAUDITED) MILUNA ACQUISITION CORPSTATEMENT OF CHANGES IN SHAREHOLDER’S EQUITY (DEFICIT)FOR THE PERIOD FROM JUNE 24, 2025 (INCEPTION) THROUGH JUNE 30, 2025 MILUNA ACQUISITION CORPCONDENSED STATEMENT OF CASH FLOWS(UNAUDITED) MILUNA ACQUISITION CORP NOTES TO FINANCIAL STATEMENTS NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS Miluna Acquisition Corp (the “Company”) is a blank check company incorporated in the Cayman Islands on June 24, 2025. TheCompany was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase,reorganization or similar business combination with one or more businesses (“Business Combination”). While the Company maypursue an acquisition opportunity in any business, industry, sector or geographical location, the Company intends to focus onindustries that complement our management team’s background, and to capitalize on the ability of our management team to identifyand acquire a business. At June 30, 2026, the Company had not yet commenced any operations. All activities through June 30, 2026, were related to theCompany’s formation and the Initial Public Offering (as defined below). Since the IPO, the Company’s activity has been limited to thecosts in pursuit of the consummation of an initial business combination. The Company will not generate any operating revenues untilafter the completion of its initial Business Combination, at