Copley Acquisition Corp-2026年季度报告

Copley Acquisition Corp Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 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 Accelerated filerSmaller reporting companyEmerging growth company 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 Section13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).☒Yes☐No As of May20, 2026, the registrant had a total of 17,978,393 Class A ordinary shares, $0.0001 par value, issued and outstanding and5,750,000 Class B ordinary shares, $0.001 par value, issued and outstanding. COPLEY ACQUISITION CORP INDEX TO FORM 10-Q PAGEPART I - FINANCIAL INFORMATION1Item 1. Financial Statements1Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations23Item 3. Quantitative and Qualitative Disclosures About Market Risk28Item 4. Controls and Procedures28 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS Certain statements in this Quarterly Report on Form 10-Q are “forward-looking statements” within the meaning of Section21E of theSecurities Exchange Act of 1934, as amended, and are subject to the safe harbor created thereby. All statements contained in thisQuarterly Report on Form 10-Q other than statements of historical facts, including statements regarding our future results ofoperations and financial position, our business strategy and plans and our objectives for future operations, are forward-lookingstatements. The words “believe,” “may,” “will,” “estimate,” “continue,” “anticipate,” “intend,” “expect” and similar expressions areintended to identify forward-looking statements. We have based these forward-looking statements largely on our current expectationsand projections about future events and financial trends that we believe may affect our financial condition, results of operations, Moreover, we operate in a very competitive and rapidly changing environment. New risks emerge from time to time. It is not possiblefor our management to predict all risks, nor can we assess the impact of all factors on our business or the extent to which any factor, orcombination of factors, may cause actual results to differ materially from those contained in any forward-looking statements we maymake. In light of these risks, uncertainties and assumptions, the future events and trends discussed in this Quarterly Report on Form Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee futureresults, levels of activity, performance, achievements or events and circumstances reflected in the forward-looking statements will PART I - FINANCIAL INFORMATION The accompanying notes are an integral part of these unaudited condensed financial statements. COPLEY ACQUISITION CORPNOTES TO CONDENSED FINANCIAL STATEMENTS NOTE 1. ORGANIZATION AND BUSINESS OPERATIONS Copley Acquisition Corp (the “Company”) is an exempted company with limited liability incorporated under the laws of the CaymanIslands on November26, 2024. The Company was formed for the purpose of effectuating a merger, shares exchange, asset acquisition,shares purchase, reorganization, or other similar business combination with one or more target businesses, which is referred to The Company has commenced its search, but does not have any specific Business Combination under consideration with anyprospective target business. The Company’s efforts to identify a prospective target business are not limited to a particular industry orgeographic location but are initially focused in the Asia Pacific and North American regions. The Company executive officers anddirectors are located in Hong Kong, with significant ties to Hong Kong and, to a lesser degree, the People’s Republic of China. HongKong, Taiwan and Macau are collectively referred to as “PRC”. Further, due to the fact that most of the Company’s executive officersand directors are located in or have significant ties to the PRC, it may make the Company a less attractive partner to certain potential As of March31, 2026, the Company had not yet commenced any operations. All activity for the period from November26, 2024(inception) through March31, 2026 relates to the Company’s formation, the initial public offering (the “Initial Public Offering”),which is described below, and its search for a Business Combination. The Compan