SSEARMEDIUM SIGNALFINANCIAL10-Q

SSEAR completed its IPO and over-allotment option exercise, transforming from a pre-revenue SPAC with working capital deficit to one with $58.4M in assets and positive equity.

The completion of the IPO and full exercise of the over-allotment option represents a successful capital raise that eliminated the founder share forfeiture risk and provided substantial funding for the SPAC's business combination activities. The company now has 15 months from August 7, 2025 to complete its initial business combination, with significantly improved financial resources to execute this mandate.

Comparing 2025-10-31 vs 2025-08-22View on EDGAR →
FINANCIAL ANALYSIS

The financial transformation is dramatic but expected for a SPAC completing its IPO - total assets surged from $280K to $58.4M while stockholders' equity improved from negative $89K to positive $7.5M, reflecting the successful capital raise. Current liabilities dropped 92.6% as the working capital deficit was resolved, though operating cash flow deteriorated to -$577K as the company began active operations. Despite higher operating expenses, net loss actually improved 65.7% to -$37K, indicating the company is now well-capitalized to pursue acquisition targets over the next 15 months.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
+58771.3%
$1K$589K

Current assets grew 58771.3% — improving short-term liquidity or inventory/receivables build.

Operating Cash Flow
Cash Flow
-57563.2%
-$1K-$577K

Operating cash flow fell 57563.2% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Assets
Balance Sheet
+20751.1%
$280K$58.4M

Asset base grew 20751.1% — expansion through organic growth, acquisitions, or capital deployment.

Stockholders Equity
Balance Sheet
+8525.4%
-$89K$7.5M

Equity base grew 8525.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Liabilities
Balance Sheet
-92.6%
$370K$27K

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

Net Income
P&L
+65.7%
-$107K-$37K

Net income grew 65.7% — bottom-line growth signals improving overall business health.

LANGUAGE CHANGES
NEW — 2025-10-31
PRIOR — 2025-08-22
ADDED
As a result of the underwriter s full exercise of its over-allotment option on August 11, 2025, no Founder Shares are currently subject to forfeiture as of September 30, 2025.
As a result of the underwriter s full exercise of its over-allotment option on August 11, 2025, no Founder Shares are currently subject to forfeiture as of September 30, 2025.
As a result of the underwriter s full exercise of its over-allotment option on August 11, 2025, no Founder Shares are currently subject to forfeiture as of September 30, 2025.
As of September 30, 2025, the Company had not commenced any operations.
There will be no redemption rights or liquidating distributions with respect to the Company s rights, which will expire worthless if the Company fails to complete the Business Combination within the 15 months from August 7, 2025, the effective date of the registration statement on Form S-1 (File Number 333-287976), as amended (the Registration Statement ) for our IPO, which was declared effective by the SEC on August 7, 2025, or during any extension period.
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REMOVED
2 STARRY SEA ACQUISITION CORP UNAUDITED CONDENSED STATEMENT OF OPERATIONS For the Three Months Ended June 30, 2025 For the Six Months Ended June 30, 2025 (Unaudited) (Unaudited) Formation and operating costs $ 21,600 $ 107,104 Net loss $ ( 21,600 ) $ ( 107,104 ) Basic and diluted weighted average shares outstanding (1)(2) 1,250,000 1,250,000 Basic and diluted net loss per ordinary share $ ( 0.02 ) $ ( 0.09 ) (1) Excludes an aggregate of up to 187,500 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.
The Company will have 15 months from the effective date of the registration statement on Form S-1 (August 7, 2025,) to consummate its initial Business Combination.
Going Concern Consideration As of June 30, 2025, the Company had $ 1,000 of cash and $ 368,218 of working capital deficit.
For the six months ended June 30, 2025, we had a net loss of $ 107,104 .
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