EMISMEDIUM SIGNALFINANCIAL10-Q

EMIS transitioned from having no cash at June 30, 2025 to holding $1.4 million in cash at September 30, 2025, while maintaining $115 million in its trust account as this blank check company progresses through its early operational phase.

The company's improved liquidity position and positive working capital of $1.3 million represents a meaningful development for this recently incorporated SPAC. Management's assessment that no additional fundraising is needed for current operations suggests the company is adequately capitalized for its near-term business combination search activities.

Comparing 2025-11-13 vs 2025-11-04View on EDGAR →
FINANCIAL ANALYSIS

The company's financial position improved notably during the quarter, with cash holdings rising to $1.4 million from zero in the prior period, transforming a working capital deficit into a surplus. Operating losses increased meaningfully as expected for a newly formed blank check company beginning its operations. The trust account remains substantial at $115 million, providing the foundation for future acquisition activities while current liabilities grew modestly to $125,000.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-74.2%
-$95K-$165K

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Total Liabilities
Balance Sheet
+29.2%
$97K$125K

Liabilities increased 29.2% — monitor debt-to-equity ratio and interest coverage.

Current Liabilities
Balance Sheet
+29.2%
$97K$125K

Current liabilities rose 29.2% — increased short-term obligations, watch current ratio.

Stockholders Equity
Balance Sheet
-15.4%
$1.1M$909K

Equity decreased 15.4% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2025-11-13
PRIOR — 2025-11-04
ADDED
(the Company ) is a blank check company incorporated as a Cayman Islands exempted company on March 21, 2025.
As of September 30, 2025, the Company had not commenced any operations.
At September 30, 2025, the Company had $ 1,446,437 cash and had a working capital surplus of $ 1,265,828 .
In connection with the Company s assessment of going concern considerations in accordance with Accounting Standards Codification ( ASC ) 205-40, Presentation of Financial Statements - Going Concern , the Company does not believe it will need to raise additional funds in order to meet the expenditures required for operating its business.
The Company had $ 1,446,437 in cash and no cash equivalents as of September 30, 2025.
Marketable Securities Held in Trust Account At September 30, 2025, substantially all of the assets in the Trust Account amounting to $ 115,025,412 were held in money market funds which invest in U.S.
Interest earned on marketable securities held in Trust Account for the three months ended September 30, 2025, and for the period from March 21, 2025 (inception) through September 30, 2025 is $ 25,412 .
The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares.
Income and losses are shared pro rata between the two classes of shares.
Net loss per ordinary share is calculated by dividing the net loss by the weighted average ordinary shares outstanding for the respective period.
REMOVED
1 0002075816 --12-31 false Q2 Rights, each right entitling the holder to receive one-tenth (1/10) of one http://fasb.org/srt/2025#ChiefFinancialOfficerMember (1) Excludes an aggregate of 500,000 Class B ordinary shares subject to forfeiture if the over-allotment is not exercised in full or in part by the underwriters.
Includes an aggregate of 500,000 Class B ordinary shares subject to forfeiture if the over-allotment is not exercised in full or in part by the underwriters.
Interim Financial Statements Condensed Balance Sheet as of June 30, 2025 (Unaudited) 1 Condensed Statements of Operations for the three months ended and for the period from March 21, 2025 (Inception) through June 30, 2025 (Unaudited) 2 Condensed Statements of Changes in Shareholder s Deficit for the three months ended and for the period from March 21, 2025 (Inception) through June 30, 2025 (Unaudited) 3 Condensed Statement of Cash Flows for the period from March 21, 2025 (Inception) through June 30, 2025 (Unaudited) 4 Notes to Condensed Financial Statements (Unaudited) 5 Item 2.
(the Company ) is a blank check company incorporated as a Cayman Islands exempted company on March 21, 2025 .
As of June 30, 2025, the Company had not commenced any operations.
At June 30, 2025, the Company had no cash and a working capital deficit of $ 84,280 .
In connection with the Company s assessment of going concern considerations in accordance with Accounting Standards Codification ( ASC ) 205-40, Presentation of Financial Statements - Going Concern , the Company does not believe it will need to raise additional funds in order to meet the expenditures required for operating its business as the Company consummated its Initial Public Offering and the sale of the Private Placement Units on September 26, 2025.
The Company had no cash or cash equivalents as of June 30, 2025.
Net Loss per Class B Ordinary Share Net loss per Class B ordinary share is computed by dividing net loss by the weighted average number of Class B ordinary shares outstanding during the period, excluding Class B ordinary shares subject to forfeiture.
Weighted average Class B ordinary shares were reduced for the effect of an aggregate of 500,000 Class B ordinary shares that would have been subject to forfeiture had the over-allotment option not been exercised by the underwriters (see Note 7).
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