Idea Acquisition Corp-A 2026年季度报告

(202) 703-7948(Issuer’s telephone number) Securities registered pursuant to Section12(b)of the Act: Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934 during thepreceding 12months (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 past90days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T(§232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrant 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 smaller reporting company or an emerging growthcompany. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of theExchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revisedfinancial 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 13, 2026, there were 35,000,000 Class A ordinary shares, par value $0.0001 per share, issued and outstanding, and 8,750,000 Class B ordinary shares, parvalue $0.0001 per share, issued and outstanding. IDEA ACQUISITION CORP. FORM 10-Q FOR THE QUARTER ENDED JUNE 30, 2026TABLE 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 June30, 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 Operations20Item 3. Quantitative and Qualitative Disclosures Regarding Market Risk23Item 4. Controls and Procedures23Part II. Other Information24Item 1. Legal Proceedings24Item 1A. Risk Factors24Item 2. Unregistered Sales of Equity Securities and Use of Proceeds24Item 3. Defaults Upon Senior Securities24Item 4. Mine Safety Disclosures24Item 5. Other Information24Item 6. Exhibits24Part III. Signatures25 PART I - FINANCIAL INFORMATION IDEA ACQUISITION CORP.CONDENSED BALANCE SHEETS June30,2026December31,2025(Unaudited)ASSETSCurrent assetsCash and cash equivalents$1,168,048$—Prepaid expenses50,851—Prepaid insurance110,075—Total Current Assets1,328,974—Deferred offering costs—341,043Long term prepaid insurance64,210—Cash and marketable securities held in Trust Account354,671,436—TOTAL ASSETS$ 356,064,620$341,043 LIABILITIES, CLASS A ORDINARY SHARES SUBJECT TO POSSIBLEREDEMPTION AND SHAREHOLDERS’ DEFICITCurrent liabilities IDEA ACQUISITION CORP.CONDENSED STATEMENTS OF OPERATIONSFOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026(UNAUDITED) IDEA ACQUISITION CORP.CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS’ DEFICITFOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026(UNAUDITED) The accompanying notes are an integral part of these unaudited condensed financial statements. IDEA ACQUISITION CORP.CONDENSED STATEMENT OF CASH FLOWSFOR THE SIX MONTHS ENDED JUNE 30, 2026(UNAUDITED) Cash Flows from Operating Activities:Net loss$(1,554,886)Adjustments to reconcile net loss to net cash used in operating activities:Interest earned on marketable securities held in Trust Account(4,671,436)Share based compensation expense6,182,319Change in fair value of Overallotment liability(326,700)Changes in operating assets and liabilities:Prepaid expenses(50,851)Prepaid insurance(174,284)Accrued expenses93,465Net cash used in operating activities(502,373) IDEA ACQUISITION CORP.NOTES TO CONDENSED FINANCIAL STATEMENTSJUNE 30, 2026(Unaudited) NOTE1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Idea Acquisition Corp. (the “Company”) is a blank check company incorporated in the Cayman Islands onSeptember 18, 2025. The Company 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 (a“Business Combination”). The Company may pursue an initial Business Combination in any business or industry, butexpects to target opportunities and companies operating in the software vertical that leverages large language modelsor other artificial intelligence tools. The Company is an early stage and emergi