NMPAUMEDIUM SIGNALFINANCIAL10-Q

NMPAU completed its initial public offering between Q2 and Q3 2025, dramatically expanding its balance sheet from $1.6M to $116.8M in total assets while achieving profitability.

This represents the successful completion of a SPAC's IPO process, transitioning from pre-revenue formation stage to having substantial capital available for acquisitions. The company can now begin actively pursuing business combination targets with significant financial resources at its disposal.

Comparing 2025-11-12 vs 2025-08-13View on EDGAR →
FINANCIAL ANALYSIS

The company experienced transformational growth with total assets surging 7,346% to $116.8M following the IPO completion, while swinging from a $133K net loss to $838K profit as interest income from IPO proceeds began generating returns. However, operating cash flow turned negative at -$451K as the company transitions from fundraising mode to active target identification and due diligence operations. The dramatic improvement in stockholders' equity and reduction in current liabilities reflects the successful capital raise and debt paydown typical of a newly public SPAC.

FINANCIAL STATEMENT CHANGES
Total Assets
Balance Sheet
+7346%
$1.6M$116.8M

Asset base grew 7346% — expansion through organic growth, acquisitions, or capital deployment.

Net Income
P&L
+728.3%
-$133K$838K

Net income grew 728.3% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
+455.9%
-$159K$567K

Equity base grew 455.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Cash Flow
Cash Flow
-421.9%
$140K-$451K

Operating cash flow fell 421.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Current Liabilities
Balance Sheet
-93.9%
$1.7M$105K

Current liabilities reduced — improved short-term financial position and working capital health.

Current Assets
Balance Sheet
-50.4%
$1.4M$672K

Current assets declined 50.4% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2025-11-12
PRIOR — 2025-08-13
ADDED
Financial Statements 1 Condensed Balance Sheets as of September 30, 2025 (unaudited) and December 31, 2024 1 Unaudited Condensed Statements of Operations for the three and nine months ended September 30, 2025 2 Unaudited Condensed Statements of Changes in Shareholders Equity (Deficit) for the three and nine months ended September 30, 2025 3 Unaudited Condensed Statements of Cash Flows for the nine months ended September 30, 2025 4 Notes to Unaudited Condensed Financial Statements 5 Item 2.
As of September 30, 2025, the Company had not commenced any operations.
All activity for the period from December 18, 2024 (inception) through September 30, 2025, relates to the Company s formation and the initial public offering (the Initial Public Offering ), which is described below, and subsequent to the Initial Public Offering, identifying a target company for a Business Combination.
The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering.
On August 28, 2025, the Company announced that, on or around September 3, 2025, the holders of the Units were able to elect to separately trade the Class A ordinary shares and the rights included in the Units.
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REMOVED
INDEX TO FINANCIAL STATEMENTS Page Financial Statements of NMP Acquisition Corp.: Condensed Balance Sheets as of June 30, 2025 (unaudited) and December 31, 2024 F-1 Condensed Statements of Operations for the three and six months ended June 30, 2025 (unaudited) F-2 Condensed Statements of Changes in Shareholder s Deficit for the three and six months ended June 30, 2025 (unaudited) F-3 Condensed Statements of Cash Flows for the six months ended June 30, 2025 (unaudited) F-4 Notes to Financial Statements F-5 1 NMP ACQUISITION CORP.
CONDENSED STATEMENTS OF OPERATIONS For the Three Months Ended June 30, 2025 (Unaudited) For the Six Months Ended June 30, 2025 (Unaudited) Formation and operating expenses $ 77,889 $ 133,456 TOTAL EXPENSES 77,889 133,456 Net loss $ ( 77,889 ) $ ( 133,456 ) Weighted average shares outstanding, basic and diluted (1) 3,333,333 3,111,111 Basic and diluted net loss per ordinary share $ ( 0.02 ) $ ( 0.04 ) (1) Excludes up to 500,000 Class B ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 7).
As of June 30, 2025, the Company had not commenced any operations.
All activity for the period from December 18, 2024 (inception) through June 30, 2025 relates to the Company s formation and the initial public offering (the Initial Public Offering ), which is described below.
The Company will generate non-operating income in the form of interest income from the proceeds derived from this offering.
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