FGMCHIGH SIGNALOPERATIONAL10-K

FGMC completed its initial public offering in early 2025, raising approximately $82 million and transitioning from pre-revenue formation stage to an active SPAC with significant cash reserves.

This represents a fundamental transformation from a shell company to an operating SPAC with substantial capital to pursue business combinations. The company has successfully moved past the critical IPO hurdle and now has the financial resources and regulatory approval to actively seek acquisition targets, though operating expenses have increased significantly as expected for an active SPAC.

Comparing 2026-03-31 vs 2025-02-21View on EDGAR →
FINANCIAL ANALYSIS

The company experienced dramatic growth across all key metrics following its successful IPO, with total assets surging from $169K to $82.7M and operating cash flow turning strongly positive at $1.5M. While operating expenses increased substantially to $972K as the company became operationally active, net income improved dramatically to $1.4M driven by interest income from IPO proceeds held in trust. The financial transformation reflects a successful transition from pre-IPO shell company to a well-capitalized SPAC ready to pursue business combinations.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+1346307.5%
-106$1.4M

Net income grew 1346307.5% — bottom-line growth signals improving overall business health.

Total Assets
Balance Sheet
+48837.4%
$169K$82.7M

Asset base grew 48837.4% — expansion through organic growth, acquisitions, or capital deployment.

Operating Cash Flow
Cash Flow
+14998.7%
-$10K$1.5M

Operating cash flow surged 14998.7% — exceptional cash generation, highest quality earnings signal.

Stockholders Equity
Balance Sheet
+14899.7%
-$3K$390K

Equity base grew 14899.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Income
P&L
-3660.8%
-$26K-$972K

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

Current Assets
Balance Sheet
+245.8%
$169K$584K

Current assets grew 245.8% — improving short-term liquidity or inventory/receivables build.

Total Liabilities
Balance Sheet
+13.5%
$172K$195K

Liabilities increased 13.5% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-02-21
ADDED
As of March 31, 2026 there were 10,295,800 shares of Common Stock, par value $0.0001, issued and outstanding.
BUSINESS Introduction We are a blank check company incorporated in Nevada on September 20, 2023 for the purpose of merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities ( Business Combination ).
As of December 31,2025, the Company had not yet commenced any operations.
All activity through December 31, 2025 relates to the Company s formation and the initial public offering ( IPO ), which is described below, and the search of Business Combination.
The Company generates nonoperating income in the form of interest income from the proceeds derived from the IPO.
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REMOVED
As of February 21, 2025 there were 10,295,800 shares of Common Stock, par value $0.0001, issued and outstanding.
BUSINESS Introduction We are a blank check company incorporated in Nevada on September 20, 2023 for the purpose of merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities ( Business Combination ).While we are not limited to a particular industry or geographic region for purposes of consummating a Business Combination, we intends to focus on businesses in the financial services industry.
As of December 31,2024, the Company had not yet commenced any operations.
All activity through December 31, 2024 relates to the Company s formation and the proposed initial public offering ( Proposed Offering ), which is described below.
The Company will generate nonoperating income in the form of interest income from the proceeds derived from the Proposed Offering.
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