TDACHIGH SIGNALFINANCIAL10-K

TDAC experienced a severe cash depletion with cash and equivalents falling from $438K to just $30K, indicating potential liquidity distress for this SPAC entity.

The dramatic decline in cash position to just $30K represents a critical liquidity situation that could impair the company's ability to fund operations or complete its intended business combination. The deteriorating stockholders' equity position of -$6.5M, combined with minimal current assets of $39K, suggests mounting financial pressure that requires immediate attention from management and warrants close monitoring by investors.

Comparing 2026-03-30 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

TDAC's financial position deteriorated meaningfully during the period, with current assets falling substantially from $650K to $39K and cash reserves dropping to critically low levels of $30K from $438K. While operating cash flow improved modestly, the company's stockholders' equity deficit expanded to -$6.5M. The overall financial picture signals acute liquidity constraints that pose significant operational challenges for this special purpose acquisition company.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
-93.9%
$650K$39K

Current assets declined 93.9% — monitor working capital adequacy and short-term liquidity.

Cash & Equivalents
Balance Sheet
-93.2%
$438K$30K

Cash declined 93.2% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
+28.5%
-$851K-$608K

Operating cash flow grew 28.5% — strong conversion of earnings to cash, healthy business fundamentals.

Stockholders Equity
Balance Sheet
-16.9%
-$5.6M-$6.5M

Equity decreased 16.9% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-31
ADDED
As of March 30, 2026, 17,250,000 Class A ordinary shares and 4,657,500 Class B ordinary shares were issued and outstanding.
Of those 7,075,000 Private Placement Warrants, the Sponsor purchased 4,850,000 Private Placement Warrants and the Underwriter purchased 2,225,000 Private Placement Warrants.
Holders On March 30, 2026, there was 1 holder of record of our Units, 1 holder of record of our Class A ordinary shares, 1 holder of record of our Class B ordinary shares, and 3 holders of record of our Warrants.
Of those 7,075,000 Private Placement Warrants, the Sponsor purchased 4,850,000 Private Placement Warrants and the Underwriter purchased 2,225,000 Private Placement Warrants.
All statements, other than statements of historical fact included in this Annual Report including, without limitation, the Company s financial position, business strategy and the plans and objectives of management for future operations, are forward-looking statements.
Words such as expect, believe, anticipate, intend, estimate, seek and variations and similar words and expressions are intended to identify such forward-looking statements.
Such forward-looking statements relate to future events or future performance, but reflect management s current beliefs, based on information currently available.
A number of factors could cause actual events, performance or results to differ materially from the events, performance and results discussed in the forward-looking statements.
Except as expressly required by applicable securities law, the Company disclaims any intention or obligation to update or revise any forward-looking statements whether as a result of new information, future events or otherwise.
Following the closing of the Initial Public Offering, on December 24, 2024, an amount of $174,225,000 ($10.10 per Unit) from the net proceeds of the sale of the Units and the sale of the Private Placement Warrants was placed in the trust account.
REMOVED
Accordingly, there was no market value for the registrant s ordinary shares on such date.
As of March 31, 2025, 17,250,000 Class A ordinary shares and 4,657,500 Class B ordinary shares were issued and outstanding.
Of those 7,075,000 Private Placement Warrants, the Sponsor purchased 4,825,000 Private Placement Warrants and the Underwriter purchased 2,250,000 Private Placement Warrants.
Holders On March 31, 2025, there was one holder of record of our Units, one holder of record of our Class A ordinary shares, one holder of record of our Class B ordinary shares, and three holders of record of our Warrants.
Securities Authorized for Issuance Under Equity Compensation Plans See Part III, Item 12 of this Annual Report.
Of those 7,075,000 Private Placement Warrants, the Sponsor purchased 4,825,000 Private Placement Warrants and the Underwriter purchased 2,250,000 Private Placement Warrants.
For the year ended December 31, 2023, we had a net loss of $485,550, which consists operating and formation costs.
Net loss of $71,012 was impacted by a payment of operation costs through promissory note of $4,719 and an unrealized gain on marketable securities held in Trust Account of $125,346.
Changes in operating assets and liabilities provided $659,807.
For the year ended December 31, 2023, cash used in cash used in operating activities was $204.
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