INACRLOW SIGNALOPERATIONAL10-Q

INACR's Q1 2026 10-Q shows routine quarterly progression for a SPAC still in target identification phase with no material operational developments.

This is a standard quarterly filing update for a Special Purpose Acquisition Company (SPAC) that continues operating as expected with no business combination yet identified. The company remains within its normal timeline, having until April 2027 to complete a business combination, and all changes reflect routine quarterly reporting updates rather than material business developments.

Comparing 2026-05-11 vs 2025-11-13View on EDGAR →
FINANCIAL ANALYSIS

Current assets declined modestly by 19.1% from $760K to $615K, likely reflecting normal operating expenses and professional fees associated with SPAC operations. Net income decreased 13.8% from $1.0M to $874K, which is typical for a SPAC during its search phase as it incurs ongoing costs while generating limited revenue. The overall financial picture remains stable and consistent with expected SPAC operating patterns during the target identification period.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
-19.1%
$760K$615K

Current assets declined 19.1% — monitor working capital adequacy and short-term liquidity.

Net Income
P&L
-13.8%
$1.0M$874K

Net income declined 13.8% — review whether driven by operations, interest costs, or non-recurring items.

LANGUAGE CHANGES
NEW — 2026-05-11
PRIOR — 2025-11-13
ADDED
Interim Financial Statements 1 Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 2025 1 Condensed Statements of Operations for the three months ended March 31, 2026 and 2025 (Unaudited) 2 Condensed Statements of Changes in Shareholders Deficit for the three months ended March 31, 2026 and 2025 (Unaudited) 3 Condensed Statements of Cash Flows for the period for the three months ended March 31, 2026 and 2025 (Unaudited) 4 Notes to the Condensed Financial Statements (Unaudited) 5 Item 2.
On June 30, 2025, the Sponsor transferred 105,000 ordinary shares to an independent party becoming a member of the Sponsor and EBC transferred 190,379 to EBCH Indigo LLC (Note 5).
As of March 31, 2026, the Company had not commenced any operations.
All activity for the period from June 7, 2024 (inception) through March 31, 2026 relates to the Company s formation, the initial public offering ( Initial Public Offering ), which is described below, and subsequent to the Initial Public Offering, seeking to identify a target company for a Business Combination.
The Company has until April 2, 2027 (21 months from the closing of the Initial Public Offering) to consummate a Business Combination (the Combination Period ).
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REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
On June 30, 2025, the Sponsor transferred 105,000 ordinary shares to an independent party joining the sponsor group and EBC transferred 190,379 to EBCH Indigo LLC (Note 5).
On June 30, 2025, the Sponsor transferred 105,000 ordinary shares to an independent party joining the sponsor group and EBC transferred 190,379 to EBCH Indigo LLC (Note 5).
On June 30, 2025, the Sponsor transferred 105,000 ordinary shares to an independent party joining the sponsor group and EBC transferred 190,379 to EBCH Indigo LLC (Note 5).
As of September 30, 2025, the Company had not commenced any operations.
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SIGNAL HISTORY — INACR
2025-11
2026-05
HighMediumLow
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