UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2025 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-42152 Eureka Acquisition Corp (Exact name of registrant as specified in its charter) Cayman Islands N/A (State or other jurisdiction of (I.R. ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2024 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-42152 Eureka Acquisition Corp (Exact name of registrant as specified in its charter) Cayman Islands N/A (State or other jurisdiction of (I ...

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].

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Cayman Islands N/A (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Title of each class Trading Symbol(s) Name of each exchange on which registered Units, consisting of one Ordinary Share, $0.0001 par value, and one Right to acquire one-fifth of one Ordinary Share EURKU The Nasdaq Stock Market LLC Class A ordinary shares, par value $0.0001 per share EURK The Nasdaq Stock Market LLC Righ ...