ORIQUHIGH SIGNALFINANCIAL10-Q

ORIQU completed its IPO process with underwriters exercising their full over-allotment option, dramatically transforming the company's financial position with assets surging from $415K to $71.9M.

This represents the successful completion of a SPAC IPO, with the company raising significant capital through the public offering and over-allotment exercise. The transformation from a pre-revenue entity with negative equity to one with substantial cash resources positions the company to pursue its acquisition strategy, though operational risks remain as no business operations have commenced.

Comparing 2025-11-14 vs 2025-08-14View on EDGAR →
FINANCIAL ANALYSIS

The financial transformation is dramatic, with total assets exploding by over 17,000% to $71.9M primarily from IPO proceeds, while the company moved from negative stockholders' equity of -$104K to positive $1.4M. Current liabilities decreased by 55% to $231K and the company achieved positive net income of $264K compared to a -$120K loss in the prior period. This reflects the typical SPAC lifecycle progression from formation losses to IPO capital raise, providing the financial foundation needed for future acquisition activities.

FINANCIAL STATEMENT CHANGES
Total Assets
Balance Sheet
+17232%
$415K$71.9M

Asset base grew 17232% — expansion through organic growth, acquisitions, or capital deployment.

Stockholders Equity
Balance Sheet
+1405.8%
-$104K$1.4M

Equity base grew 1405.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+486.9%
$270K$1.6M

Current assets grew 486.9% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
+318.9%
-$120K$264K

Net income grew 318.9% — bottom-line growth signals improving overall business health.

Total Liabilities
Balance Sheet
-55.5%
$519K$231K

Liabilities reduced 55.5% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
-55.5%
$519K$231K

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

LANGUAGE CHANGES
NEW — 2025-11-14
PRIOR — 2025-08-14
ADDED
On July 18, 2025, the Underwriters over-allotment option was exercised in full, and the 225,000 ordinary shares were no longer subject to forfeiture.
On July 18, 2025, the Underwriters over-allotment option was exercised in full, and the 225,000 ordinary shares were no longer subject to forfeiture.
On July 18, 2025, the Underwriters over-allotment option was exercised in full, and the 225,000 ordinary shares were no longer subject to forfeiture.
As of September, 30, 2025, the Company had not commenced any operations.
On July 18, 2025, the underwriters fully exercised their over-allotment option to purchase an additional 900,000 units at a purchase price of $ 10.00 per unit, generating additional gross proceeds of $ 9,000,000 .
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REMOVED
Financial Statements 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 Shareholders Equity (Deficit) for the three and six months ended June 30, 2025 (Unaudited) F- 3 Condensed Statement of Cash Flows for the six months ended June 30, 2025 (Unaudited) F-4 Notes to condensed financial statements (Unaudited) F- 5 Item 2.
On July 18, 2025, the underwriter s over-allotment option was exercised in full in conjunction with the Initial Public Offering, and the 225,000 ordinary Shares were no longer subject to forfeiture.
F- 1 ORIGIN INVESTMENT CORP I CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) For the three months ended June 30, 2025 For the six months ended June 30, 2025 EXPENSES General and administrative expenses $ 115,827 $ 120,420 Total expenses 115,827 120,420 NET LOSS ( 115,827 ) ( 120,420 ) WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC AND DILUTED (1) 1,500,000 1,500,000 BASIC AND DILUTED NET LOSS PER SHARE $ ( 0.08 ) $ ( 0.08 ) (1) Excludes up to 225,000 ordinary shares that were subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriter (see Note 5).
On July 18, 2025, the underwriter s over-allotment option was exercised in full in conjunction with the Initial Public Offering, and the 225,000 ordinary Shares were no longer subject to forfeiture.
On July 18, 2025, the underwriter s over-allotment option was exercised in full in conjunction with the Initial Public Offering, and the 225,000 ordinary Shares were no longer subject to forfeiture.
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