Keen Vision Acquisition Corp 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 May 6, 2026, there were5,506,521 ordinary shares of the Registrant, par value $0.0001 per share, issued and outstanding. TABLE OF CONTENTSPagePART I – FINANCIAL INFORMATION1Item 1.Financial Statements1Condensed Consolidated Balance Sheets as of March 31, 2026 (unaudited) and December 31, 20251Unaudited Condensed Consolidated Statements of Income for the Three Months Ended March 31, 2026 and 20252Unaudited Condensed Consolidated Statements of Changes in Shareholders’ Deficit for the Three Months EndedMarch 31, 2026 and 20253Unaudited Condensed Consolidated Statements of Cash Flows for Three Months Ended March 31, 2026 and 20254Notes to Unaudited Condensed Consolidated Financial Statements5Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations19Item 3.Quantitative and Qualitative Disclosures about Market Risk24Item 4.Control and Procedures24PART II – OTHER INFORMATION25Item 1.Legal Proceedings25Item1A.Risk Factors25Item 2.Unregistered Sales of Equity Securities and Use of Proceeds25Item 3.Defaults Upon Senior Securities26Item 4.Mine Safety Disclosures26Item 5.Other Information26Item 6.Exhibits26SIGNATURES27i PART I – FINANCIAL INFORMATION KEEN VISION ACQUISITION CORPORATIONNOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 - ORGANIZATION AND BUSINESS BACKGROUND Keen Vision Acquisition Corporation (the “Company” or “we”, “us” and “our”) is a blank check company incorporated on June 18,2021, under the laws of the British Virgin Islands for the purpose of acquiring, engaging in a share exchange, share reconstruction andamalgamation, purchasing all or substantially all of the assets of, entering into contractual arrangements, or engaging in any other The Company is an early stage company and emerging growth company and, as such, the Company is subject to all of the risksassociated with early stage companies and emerging growth companies. The Company has selected December 31 as its fiscal year end. As of March 31, 2026, the Company had not commenced any operations. All activities through March 31, 2026 relate to theCompany’s formation, the initial public offering (the “Initial Public Offering” or “IPO”) and activities necessary to identify a potentialtarget and prepare for a Business Combination. The Company will not generate any operating revenues until after the completion of a Financing The registration statement for the Company’s Initial Public Offering was declared effective on July 24, 2023. On July 27, 2023, theCompany consummated the Initial Public Offering of 14,950,000 units (the “Public Units”), which includes 1,950,000 Public Unitsupon the full exercise by the underwriter of its over-allotment option, at $10.00 per Public Unit, generating gross proceeds of$149,500,000 to the Company. Each Public Unit consists of one ordinary share (“Public Share”) and one redeemable warrant (“Public Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 678,575 units (the “PrivatePlacement Units”) at a price of $10.00 per Private Placement Unit in a private placement to KVC Sponsor LLC (the “Sponsor”),generating gross proceeds of $6,785,750 to the Company. Each Private Placement Unit consists of one ordinary share (“Private Transactioncosts amounted to$6,597,980,consisting of$2,990,000 of underwriting commissions,$2,990,000 of deferredunderwriting commissions and $617,980 of other offering costs. In addition, at July 27, 2023, cash of $1,593,452 was held outside ofthe Trust Account and is available for the payment of offering costs and for working capital purposes. Cash of $151,368,750 was Trust Account The aggregate amount of $151,368,750 ($10.125 per Public Unit) held in a trust account (“Trust Account”) established for the benefitof the Company’s public shareholders and maintained by Continental Stock Transfer & Trust Company, acting as trustee, will beinvested only in U.S. government treasury bills, with a maturity of 185 days or less or in money market funds investing solely in U.S.Treasuries and meeting certain c