Financial Performance - As of March 31, 2025, the company reported a net income of $407,876, primarily from interest income of $594,603, offset by general and administrative expenses of $186,727[99]. - For the six months ended March 31, 2025, the company achieved a net income of $949,894, with interest income totaling $1,288,659 and general and administrative expenses of $338,765[100]. Working Capital and Financial Position - The company had cash of $354,762 available for working capital needs as of March 31, 2025, with a working capital of $345,709[106]. - The company has no long-term debt or significant contractual obligations as of March 31, 2025[109]. Business Strategy and Operations - The company intends to use substantially all net proceeds from the IPO to acquire a target business and cover related expenses[103]. - The company has not identified any target business for its initial business combination and is focusing on identifying suitable acquisition candidates[94]. - The company has entered into agreements with financial advisors for potential acquisition targets, with fees contingent on the successful completion of a business combination[107]. Risks and Future Outlook - The company has incurred losses since inception and has no revenue, relying on funds from the IPO and loans from the sponsor to cover operational costs[95]. - The company expects to incur increased expenses as a public company, particularly for legal and compliance costs[98]. - The company has until July 3, 2025, to complete its initial business combination, failing which it will trigger an automatic winding up and liquidation[106].

Financial Performance - The company reported a net income of $542,018 for the three months ended December 31, 2024, primarily from interest income of $694,056, offset by general and administrative expenses of $152,038[97]. - For the three months ended December 31, 2023, the company incurred a net loss of $56,819, entirely due to formation and operating expenses[98]. Cash and Working Capital - As of December 31, 2024, the company had cash of $552,031 available for working capital needs and a working capital of $532,436[103]. - The company has no off-balance sheet financing arrangements or long-term liabilities as of December 31, 2024[105][106]. Business Operations and Strategy - The company has no revenue and has incurred losses since inception, relying on working capital from its IPO and loans from its sponsor[95]. - The company expects to incur significant costs in pursuing acquisition plans and has no commitments in place for additional financing[103]. - The company has until July 3, 2025, to complete its initial business combination, or it will face automatic liquidation[103]. - The company has entered into agreements with financial advisors for potential acquisition targets, with fees contingent upon the completion of a business combination[104]. - The company anticipates increased expenses related to being a public company and searching for target opportunities following its IPO[96]. Accounting Standards - The company is evaluating the impact of new accounting standards issued by the FASB, including ASU No. 2023-07 and ASU 2023-09, on its financial statements[110][111].

Financial Performance - The net income for the year ended September 30, 2024, was $255,721, while the net loss including accretion of Class A ordinary shares was $(993,538)[110]. - The basic and diluted net income (loss) per ordinary share for the year ended September 30, 2024, was $0.56, compared to $(0.34) for the previous period[111]. - The net loss attributable to nonredeemable Class A and Class B ordinary shares was $469,643 and $523,895 respectively[130]. Capital Structure - Gross proceeds from the IPO amounted to $57,500,000, with $1,265,000 allocated to Public Rights and $1,554,984 allocated to offering costs related to redeemable shares[107]. - As of September 30, 2024, the Company had 458,000 Class A ordinary shares issued or outstanding, excluding 5,750,000 Class A ordinary shares subject to possible redemption[148]. - The Company is authorized to issue 390,000,000 Class A ordinary shares with a par value of $0.0001[148]. - The Company sold 5,000,000 Units at a price of $10.00 per Unit, totaling $50 million in proceeds[161]. - The Sponsor acquired 1,437,500 Class B ordinary shares for an aggregate purchase price of $25,000, approximately $0.02 per share[164]. - The Class B ordinary shares will convert into Class A ordinary shares on a one-for-one basis at the time of the initial Business Combination[165]. - The Company has authorized the issuance of 10,000,000 preference shares, with none issued or outstanding as of September 30, 2024[173]. Debt and Liabilities - The company has no long-term debt, capital lease obligations, operating lease obligations, or long-term liabilities as of September 30, 2024[124]. - The outstanding loan balance under the Promissory Note was $0 as of September 30, 2024, down from $104,011 in the previous year[143]. - As of September 30, 2024, there were no borrowings under the Working Capital Loans[168]. - The company does not have any obligations, assets, or liabilities considered off-balance sheet arrangements as of September 30, 2024[123]. Investment Portfolio - The portfolio of investments held in the Trust Account consists of money market funds investing in U.S. government securities, with fair value determined using available market information[125]. - The company has no market or interest rate risk due to the short-term nature of its investments in U.S. government treasury obligations[103]. - The fair value of the Company's financial assets and liabilities is based on observable inputs and management's estimates[178]. - The fair value of the Company's assets and liabilities approximates the carrying amounts due to their short-term nature[130]. Offering Costs - Offering costs incurred through the balance sheet date totaled $1,600,914, primarily related to underwriting, legal, and other expenses[105]. - The underwriters received a cash underwriting discount of $0.15 per unit, totaling $750,000, with potential to increase to $862,500 if the over-allotment is exercised in full[171]. - The Company incurred $30,000 for office space and administrative support for the year ended September 30, 2024[169]. - The Company will cease paying monthly fees to the Sponsor upon completion of its initial Business Combination or liquidation[169]. Future Financing and Regulations - The company may need to obtain additional financing to consummate its initial business combination or to redeem a significant number of public shares[121]. - The Company is evaluating the impact of adopting ASU 2023-07, which requires additional segment information disclosures effective for fiscal years beginning after December 15, 2023[136]. - The Company is evaluating the impact of adopting ASU 2023-09 on its financial statements, effective for fiscal years beginning after December 15, 2024[160]. - The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense, with no unrecognized tax benefits as of September 30, 2024[134]. - The Company has no significant uncertain tax positions requiring recognition in its financial statements[157].

Financial Performance - The company has not generated any revenue and has incurred a net loss of $113,248 for the nine months ended June 30, 2024, primarily due to formation and operating expenses [91]. - As of June 30, 2024, the company had a cash balance of $57,877 and a working capital deficiency of $317,879 [96]. - The company has incurred and expects to continue incurring significant professional costs to remain publicly traded and pursue a business combination [96]. Capital Raising - The initial public offering (IPO) raised gross proceeds of $50,000,000 from the sale of 5,000,000 units at $10.00 per unit on July 3, 2024 [86]. - A private placement generated an additional $2,167,500 from the sale of 216,750 units to the sponsor at the same price per unit [87]. - The total proceeds of $57,500,000 from the IPO and private placements were placed in a trust account for the benefit of public shareholders [89]. - The company plans to use the net proceeds from the IPO to acquire a target business and cover related expenses [93]. Business Strategy and Risks - There are significant uncertainties regarding the company's ability to continue as a going concern, with a potential voluntary liquidation if a business combination is not completed by July 3, 2025 [96]. - The company has not selected any target business for its initial business combination, focusing its efforts initially in Asia [84]. - The company has no long-term debt or off-balance sheet financing arrangements as of June 30, 2024 [97][98]. - The company is classified as a smaller reporting company and is not required to make disclosures under Item 3 regarding market risk [107].

As filed with the Securities and Exchange Commission on June 28, 2024. Registration No. 333-277780 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 4 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 EUREKA ACQUISITION CORP (Exact name of registrant as specified in its charter) ___________________ Cayman Islands 6770 N/A (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employ ...

As filed with the Securities and Exchange Commission on June 25, 2024. Registration No. 333-277780 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 3 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 EUREKA ACQUISITION CORP (Exact name of registrant as specified in its charter) ___________________ Cayman Islands 6770 N/A (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employ ...

As filed with the Securities and Exchange Commission on May 31, 2024. Registration No. 333-277780 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 2 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 EUREKA ACQUISITION CORP (Exact name of registrant as specified in its charter) ___________________ Cayman Islands 6770 N/A (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employe ...

As filed with the Securities and Exchange Commission on April 26, 2024. Registration No. 333-277780 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 1 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 EUREKA ACQUISITION CORP (Exact name of registrant as specified in its charter) ___________________ Cayman Islands 6770 N/A (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Emplo ...

As filed with the Securities and Exchange Commission on March 8, 2024. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 EUREKA ACQUISITION CORP (Exact name of registrant as specified in its charter) ___________________ Cayman Islands 6770 N/A (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) ...