ALCYWHIGH SIGNALFINANCIAL10-K

ALCYW experienced severe financial deterioration with net income swinging from $4.2M profit to $1.1M loss while shareholders redeemed 324,420 shares, reducing trust account assets by $3.8M ahead of the pending Cartiga business combination.

The massive shareholder redemptions and financial deterioration signal investor skepticism about the proposed Cartiga merger, creating pressure on the SPAC's ability to complete the transaction. With depleted cash reserves and mounting losses, ALCYW faces execution risk on its business combination timeline and may struggle to meet operational needs.

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

ALCYW's financial position deteriorated across all metrics, with net income swinging negative by 126%, operating cash flow declining 98%, and current liabilities nearly doubling to $3.5M while cash fell 70% to just $55K. The dramatic $110M reduction in share buybacks reflects the trust account redemptions by shareholders exiting before the business combination. The overall picture shows a SPAC under severe financial stress with diminished resources to complete its pending merger, suggesting significant execution risk for the proposed Cartiga transaction.

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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