ALCYUHIGH SIGNALFINANCIAL10-K

ALCYU experienced significant financial deterioration with net income swinging from $4.2M profit to $1.1M loss while announcing a business combination with Cartiga and substantial share redemptions.

The company is experiencing classic SPAC pre-merger stress with 324,420 shares redeemed at $11.68 per share, removing $3.8M from the trust account and signaling investor skepticism about the proposed Cartiga deal. The dramatic swing from profitability to losses, combined with deteriorating cash position and doubled current liabilities, indicates financial strain during the business combination process.

Comparing 2026-04-09 vs 2025-04-03View on EDGAR →
FINANCIAL ANALYSIS

ALCYU's financials show severe deterioration across all key metrics, with net income swinging from $4.2M profit to $1.1M loss, operating cash flow worsening by 98% to -$1.3M, and cash equivalents plummeting 70% to just $55K. Current liabilities nearly doubled to $3.5M while stockholders' equity deficit expanded to -$8.5M, painting a picture of a SPAC under significant financial stress as it approaches its business combination deadline. The $3.8M in share buybacks (down 97% from prior year's $114.4M) reflects the redemption activity as investors exit ahead of the proposed merger.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-125.9%
$4.2M-$1.1M

Net income declined 125.9% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
-98.3%
-$659K-$1.3M

Operating cash flow fell 98.3% — earnings quality concerns; investigate working capital changes and non-cash items.

Share Buybacks
Cash Flow
-96.7%
$114.4M$3.8M

Buyback activity reduced 96.7% — capital being redeployed elsewhere or cash conservation underway.

Current Liabilities
Balance Sheet
+92%
$1.8M$3.5M

Current liabilities surged 92% — significant near-term obligations; verify ability to meet short-term debt.

Cash & Equivalents
Balance Sheet
-69.6%
$181K$55K

Cash declined 69.6% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Assets
Balance Sheet
-68%
$247K$79K

Current assets declined 68% — monitor working capital adequacy and short-term liquidity.

Stockholders Equity
Balance Sheet
-29.5%
-$6.6M-$8.5M

Equity decreased 29.5% — buybacks or losses reducing book value, monitor solvency ratios.

Total Assets
Balance Sheet
-26.5%
$12.1M$8.9M

Total assets contracted 26.5% — asset sales, write-downs, or balance sheet optimization underway.

Total Liabilities
Balance Sheet
+24%
$7.0M$8.7M

Liabilities increased 24% — monitor debt-to-equity ratio and interest coverage.

Operating Income
P&L
-19.9%
-$1.2M-$1.4M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

LANGUAGE CHANGES
NEW — 2026-04-09
PRIOR — 2025-04-03
ADDED
As of April 8, 2026, there were 4,208,042 of the registrant s Class A ordinary shares, par value $0.0001 per share, and 1 of the registrant s Class B ordinary shares, par value $0.0001 per share, issued and outstanding.
Proposed Business Combination with Cartiga On August 22, 2025, we entered into a Business Combination Agreement with Cartiga, LLC ( Cartiga ) and related parties pursuant to which, among other things, we would (i) domesticate from the Cayman Islands to Delaware and (ii) complete a business combination with Cartiga (the Business Combination ).
We expect to file and/or have filed a registration statement on Form S-4 in connection with the Business Combination and to seek shareholder approval of the related proposals.
There can be no assurance that the Business Combination will be consummated on the terms currently contemplated or at all.
On September 11, 2025, 324,420 Class A ordinary shares were redeemed, leaving 4,208,042 Class A shares.
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REMOVED
As of April 2, 2025, there were 4,532,462 of the registrant s Class A ordinary shares, par value $0.0001 per share, and 1 of the registrant s Class B ordinary shares, par value $0.0001 per share, issued and outstanding.
On October 31, 2024 the Company held the annual general meeting (the Annual Meeting ).
After the redemptions, approximately $11,634,723 remained in the Company s trust account.
Our Management Team We will seek to capitalize on the experience and networks of our management team.
Wasserman, our Non-Executive Chairman, and Mattia Tomba and Vittorio Savoia, our co-CEOs, along with the other members of our management team in consummating an initial business combination.
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