GPATMEDIUM SIGNALOPERATIONAL10-K

GPAT remains a pre-combination SPAC with no identified target, showing improved profitability but significantly reduced liquidity as the company advances through its acquisition timeline.

The language changes indicate GPAT has progressed from having "not selected" any target to "not yet definitively selected," suggesting active deal evaluation is underway. The company maintains its pre-combination status but appears closer to identifying a potential business combination opportunity.

Comparing 2026-03-26 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

GPAT's financial profile shows mixed signals with current assets declining sharply by 72% to just $188K, creating potential liquidity concerns. However, net income surged 37% to $11.9M and operating cash flow losses narrowed significantly by 36%, indicating improved operational efficiency. The dramatic reduction in current assets alongside improved profitability suggests the company may be deploying cash for deal-related activities while generating better returns on trust fund investments.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
-72.1%
$675K$188K

Current assets declined 72.1% — monitor working capital adequacy and short-term liquidity.

Net Income
P&L
+37.1%
$8.7M$11.9M

Net income grew 37.1% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
+36.3%
-$585K-$372K

Operating cash flow surged 36.3% — exceptional cash generation, highest quality earnings signal.

LANGUAGE CHANGES
NEW — 2026-03-26
PRIOR — 2025-03-28
ADDED
As of March 26, 2026, there were 28,750,000 Class A ordinary shares, par value $0.0001 per share, and 7,187,500 Class B ordinary shares, par value $0.0001 per share, issued and outstanding.
Additional Disclosures Our Acquisition Process We have not yet definitively selected any business combination target and we have not yet entered into a definitive agreement for our initial business combination.
Summary of Risks Factors Our business faces significant risks and uncertainties.
If any of the following risks are realized, our business, financial condition and results of operations could be materially and adversely affected.
You should carefully review and consider the full discussion of our risk factors in the section titled Risk Factors in Part I, Item 1A of this Annual Report.
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REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
The registrant s Units begin trading on The Nasdaq Stock Market LLC on May 9, 2024 and the registrant s Class A ordinary shares and public warrants began trading on The Nasdaq Stock Market LLC on July 1, 2024.
The aggregate market value of the outstanding Units, other than Units held by persons who may be deemed affiliates of the registrant, computed by reference to the closing price for the Units on June 28, 2024, the last business day of the registrant s most recently completed second fiscal quarter, as reported on The Nasdaq Stock Market LLC was $ 288,362,500 .
As of March 28, 2025, there were 28,750,000 Class A ordinary shares, par value $0.0001 per share, and 7,187,500 Class B ordinary shares, par value $0.0001 per share, issued and outstanding.
Additional Disclosures Our Acquisition Process We have not selected any business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with any business combination target.
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