Viking Acquisition Corp I-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 May 15, 2026, there were 23,660,000 Class A ordinary shares, $0.0001 par value and 7,666,667 Class B ordinary shares,$0.0001 par value, issued and outstanding. VIKING ACQUISITION CORP. IFORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026TABLE OF CONTENTS PART I - FINANCIAL INFORMATION VIKING ACQUISITION CORP. ICONDENSED STATEMENT OF OPERATIONS VIKING ACQUISITION CORP. ICONDENSED STATEMENT OF CASH FLOWS Cash Flows from Operating Activities: Net income$1,734,928Adjustments to reconcile net income to net cash used in operating activities:Interest income earned on marketable securities held in Trust Account(2,008,654)Changes in operating assets and liabilities:Prepaid expenses(18,562)Long-term prepaid insurance17,500Accounts payable and accrued expenses(803) VIKING ACQUISITION CORP. INOTES TO CONDENSED FINANCIAL STATEMENTS Note1 —Description of Organization and Business Operations Organization and General Viking Acquisition Corp.I (the “Company”) was incorporated as a Cayman Islands exempted company on July 24, 2025. TheCompany was incorporated for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase,reorganization or similar business combination with one or more businesses that the Company has not yet identified (the “InitialBusiness Combination”). The Company may pursue an Initial Business Combination target in any business or industry. The Company As of March 31, 2026, the Company had not yet commenced operations. All activity for the period from July 24, 2025 (inception)through March 31, 2026 relates to the Company’s formation and the Company’s initial public offering (the “Initial Public Offering”),which is described below, and subsequently to the Initial Public Offering, identifying a target company for a Business Combination.The Company will not generate any operating revenues until after the completion of its Initial Business Combination, at the earliest. Sponsor and Financing The Company’s sponsor is Viking Acquisition Sponsor I, LLC (the “Sponsor”). The registration statement for the Company’s InitialPublic Offering was declared effective on October 30, 2025 (the “IPO Registration Statement”). On November 3, 2025, the Companyconsummated the Initial Public Offering of 23,000,000 units (the “Units”), which includes the full exercise by the underwriters of theirover-allotment option of 3,000,000 Units, at $10.00 per Unit, generating gross proceeds of $230,000,000. Each Unit consists of oneClass A ordinary share and one-third of one redeemable warrant (each, a “Public Warrant” and collectively, the “Public Warrants”). Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale (the “Private Placement”) of anaggregate of 660,000 private placement units (each, a “Private Placement Unit”, collectively the “Private Placement Units”) at a priceof $10.00 per Private Placement Unit, generating gross proceeds of $6,600,000. Each Private Placement Unit consists of one Class Aordinary share and one-third of one redeemable warrant (each, a “Private Placement Warrant” and collectively, the “Private Placement Transaction costs amounted to $14,339,392, consisting of $5,175,000 of cash underwriting fee (net of $575,000 underwriters’reimbursement), $9,200,000 of deferred underwriting fee, and $539,392 of other offering costs. The Trust Account Following the closing of the Initial Public Offering, on November 3, 2025, an amount of $230,000,000 ($10.00 per Unit) from the netproceeds of the sale of the Units was placed in the trust account (the “Trust Account”), with U.S.-based trust account, ContinentalStock Transfer & Trust Company, acting as trustee. The proceeds held in the Trust Account will initially be invested only inU.S.government treasury bills with a maturity of one hundred eighty-five (185)days or less or in money market funds that meetcertain conditions under Rule2a-7 under the Investment Company Actof1940 and that invest only in direct U.S.government The Company’s first amended and restated memorandum and articles of association