Eureka Acquisition Corp-A 2024年度报告

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes☐No☒ Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or such shorter period that Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☒No☐ At March 31, 2025, the last business day of the registrant’s most recently completed second fiscal quarter, the Class A ordinary sharesof the registrant had not been trading on Nasdaq. As of December 12, 2025, there were 4,825,733 ordinary shares issued and outstanding, including 3,388,233 Class A ordinary sharesand 1,437,500 Class B ordinary shares, respectively. EUREKA ACQUISITION CORP TABLE OF CONTENTS CERTAIN TERMS References to the “Company,” “our Company,” “EURK,” “our,” “us” or “we” refer to Eureka Acquisition Corp, a blankcheck company incorporated on June 13, 2023 as a Cayman Islands exempted corporation and formed for the purpose of entering intoa merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar business combination with oneor more businesses or entities, which we refer to throughout this Annual Report on Form 10-K as our “initial business combination.”References to the “Sponsor” refer to Hercules Capital Management Corp. References to “equity-linked securities” are to any securitiesof the Company which are convertible into, or exchangeable or exercisable for, equity securities of the Company, including anysecurities issued by the Company which are pledged to secure any obligation of any holder to purchase equity securities of the SPECIAL NOTE REGARDING FORWARD LOOKING STATEMENTS Certain statements in this Annual Report on Form 10-K (this “Report” or “Annual Report”) may constitute “forward lookingstatements” for purposes of the federal securities laws. Our forward looking statements include, but are not limited to, statementsregarding our or our management team’s expectations, hopes, beliefs, intentions or strategies regarding the future and the statementsunder “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” regarding our financialposition, business strategy and the plans and objectives of management for future operations. In addition, any statements that refer toprojections, forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward ●our ability to select an appropriate target business or businesses; ●our ability to complete our initial business combination; ●our expectations around the performance of the prospective target business or businesses; ●our success in retaining or recruiting, or changes required in, our officers, key employees or directors following our initialbusiness combination; ●our officers and directors allocating their time to other businesses and potentially having conflicts of interest with ourbusiness or in approving our initial business combination; ●our potential ability to obtain additional financing to complete our initial business combination; ●our pool of prospective target businesses; ●the ability of our officers and directors to generate a number of po