PELIHIGH SIGNALFINANCIAL10-Q

PELI's cash position collapsed from $252K to just $220 while stockholders' equity turned negative, indicating severe liquidity distress for this pre-revenue SPAC.

The company is approaching financial distress with minimal cash remaining and negative equity, creating urgent liquidity concerns. The dramatic deterioration in working capital from positive $285K to negative $146K, combined with accelerating cash burn, suggests the company may struggle to continue operations without immediate capital infusion or successful business combination completion.

Comparing 2025-12-19 vs 2025-09-15View on EDGAR →
FINANCIAL ANALYSIS

PELI experienced severe financial deterioration with cash collapsing 99.9% to just $220, stockholders' equity turning negative at -$31K, and current liabilities surging 271% to $311K. Operating losses more than doubled to -$726K while operating cash outflows worsened significantly to -$828K, though net income appeared positive due to non-operating items. The overall picture signals acute liquidity distress for this SPAC that has burned through nearly all available cash while searching for a business combination target.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
+270.6%
$84K$311K

Liabilities grew 270.6% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Liabilities
Balance Sheet
+270.6%
$84K$311K

Current liabilities surged 270.6% — significant near-term obligations; verify ability to meet short-term debt.

Stockholders Equity
Balance Sheet
-109.1%
$343K-$31K

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Operating Income
P&L
-106.9%
-$351K-$726K

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Operating Cash Flow
Cash Flow
-79.9%
-$460K-$828K

Operating cash flow fell 79.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+78.8%
$288K$515K

Net income grew 78.8% — bottom-line growth signals improving overall business health.

Current Assets
Balance Sheet
-55.2%
$369K$165K

Current assets declined 55.2% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2025-12-19
PRIOR — 2025-09-15
ADDED
As of October 31, 2025, the Company had not commenced any operations.
For the period from July 23, 2024 (inception) through October 31, 2025, the Company s efforts have been limited to organizational activities as well as activities related to completing the initial public offering ( IPO ), which is described below, and subsequent to the IPO, identifying a target company for a Business Combination.
8 Liquidity, Capital Resources and Going Concern As of October 31, 2025, the Company had $ 220 of cash and a working capital deficit of $ 145,981 .
The Company had $ 220 and $ 59,073 in cash and none in cash equivalents as of October 31, 2025 and January 31, 2025, respectively.
Due to Related Party The Sponsor funded the Company s transaction costs related to the business combination.
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REMOVED
Financial Statements 1 Condensed Balance Sheets as of July 31, 2025 (Unaudited) and January 31, 2025 1 Unaudited Condensed Statements of Operations for the Three and Six Months Ended July 31, 2025 2 Unaudited Condensed Statement of Changes in Shareholders (Deficit) Equity for the Three and Six Months Ended July 31, 2025 3 Unaudited Condensed Statement of Cash Flows for the Six Months Ended July 31, 2025 4 Notes to Unaudited Condensed Financial Statements 5 Item 2.
As of July 31, 2025, the Company had not commenced any operations.
For the period from July 23, 2024 (inception) through July 31, 2025, the Company s efforts have been limited to organizational activities as well as activities related to completing the initial public offering ( IPO ).
8 Liquidity, Capital Resources and Going Concern As of July 31, 2025, the Company had $ 252,240 of cash and a working capital of $ 284,602 .
The Company has $ 252,240 and $ 59,073 in cash and none in cash equivalents as of July 31, 2025 and January 31, 2025, respectively.
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