OneIM Acquisition Corp-A 2026年季度报告

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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☒No☐ As of February 27, 2026, there were 28,950,000 Class A ordinary shares, $0.0001 par value and 7,187,500 Class B ordinary shares,$0.0001 par value, issued and outstanding, including 28,750,000 Class A Ordinary Shares subject to possible redemption. PART I - FINANCIAL INFORMATION Item 1. Interim Financial Statements. Condensed Balance Sheet as of September 30, 2025 (unaudited)F-2Condensed Statement of Operations for the period from September 5, 2025 (inception) through September 30, 2025(unaudited)F-3Condensed Statement of Changes in Shareholders’ Deficit for the period from September 5, 2025 (inception) throughSeptember 30, 2025 (unaudited)F-4 ONEIM ACQUISITION CORPCONDENSED BALANCE SHEETSEPTEMBER 30, 2025 Commitments and Contingencies (Note 7) (1)Includes 937,500 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or in part bythe underwriters (Note 6). On January 15, 2026, the underwriters exercised their over-allotment option in full. As a result, 937,500 The accompanying notes are an integral part of these unaudited condensed financial statements. ONEIM ACQUISITION CORPCONDENSED STATEMENT OF OPERATIONS (1)Excludes 937,500 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or in part bythe underwriters (Note 6). On January 15, 2026, the underwriters exercised their over-allotment option in full. As a result, 937,500 ONEIM ACQUISITION CORPCONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICITFOR THE PERIOD FROM SEPTEMBER 5, 2025 (INCEPTION) THROUGH SEPTEMBER 30, 2025 (1)Includes 937,500 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or in part bythe underwriters (Note 6). On January 15, 2026, the underwriters exercised their over-allotment option in full. As a result, 937,500 The accompanying notes are an integral part of these unaudited condensed financial statements. NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN OneIM Acquisition Corp. (the “Company”) is a blank check company incorporated in the Cayman Islands on September 5, 2025. TheCompany was formed for the purpose of entering into a merger, share exchange, asset acquisition, share purchase, reorganization orsimilar business combination with one or more businesses (a “Business Combination”). The Company is not limited to a particular As of September30, 2025, the Company had not commenced any operations. All activity for the period from September 5, 2025(inception) through September 30, 2025 relates to the Company’s formation and initial public offering (“Initial Public Offering”). TheCompany will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company The registration statement for the Company’s Initial Public Offering was declared effective on January 13, 2026. On January15, 2026,the Company consummated the Initial Public Offering of 28,750,000 units (the “Units” and, with respect to the Class A ordinaryshares included in the Units sold, the “Public Shares”), including 3,750,000 Units issued pursuant to the exercise of the Underwriters’ Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 200,000 units (the “PrivatePlacement Units”) by and between the Company and OneIM Sponsor LLC (the “Sponsor”) at a price of $10.00 per unit, including Following the closing of the Initial Public Offering on January15, 2026, an amount of $287,500,000 from the net proceeds of the saleof the Units in the Initial Public Offering and the sale of the Private Placement Units was placed in a trust account (the “TrustAccount”), to be invested only in U.S. government treasury obligations with maturities of 185 days or less or in money market fundsmeeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended (the “Investment Company Act”), Transaction costs related to the issuances described above amounted to $16,732,695, consisting of $275,000 of cash un