GPATUMEDIUM SIGNALOPERATIONAL10-K

GPATU's SPAC has progressed in its acquisition process from having "not selected any business combination target" to "not yet definitively selected" a target, suggesting active deal evaluation is underway.

The language shift from definitively stating no target selection to qualifying they haven't "definitively" selected suggests the SPAC is actively evaluating potential targets and may be in preliminary discussions. The removal of specific trading dates and market value references indicates this filing focuses more on current operational status rather than historical IPO metrics.

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

Current assets declined sharply by 72% from $675K to $188K, indicating the SPAC is consuming its working capital as expected during the target search phase. However, net income increased significantly by 37% to $11.9M, likely driven by trust account interest earnings, while operating cash flow improved from -$585K to -$372K, suggesting better operational efficiency. The overall financial picture shows a SPAC generating returns on its trust assets while managing operational burn appropriately during the acquisition search period.

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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