PELIHIGH SIGNALFINANCIAL10-Q

PELI's cash position collapsed from $252K to just $220, creating severe liquidity constraints and a working capital deficit for this pre-revenue SPAC.

The company's cash burn has accelerated dramatically while it searches for a business combination target, leaving it with minimal operating funds. With only $220 in cash and a working capital deficit of nearly $146K, PELI faces immediate liquidity pressures that could force urgent financing needs or accelerated deal timelines.

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

PELI's financial position deteriorated sharply as current assets declined by over half while the company continues burning cash in its search for acquisition targets. Despite net income appearing positive due to accounting treatment, operating losses widened and operating cash flow remained negative. The dramatic cash depletion from $252K to $220 represents the most critical development, signaling potential going concern issues for this early-stage SPAC.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+67.4%
$307K$515K

Net income grew 67.4% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-61.7%
-$25K-$40K

Operating cash flow fell 61.7% — earnings quality concerns; investigate working capital changes and non-cash items.

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

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

Operating Income
P&L
-13.3%
-$331K-$375K

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

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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