Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 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: 001-43111 IDEA ACQUISITION CORP. (Exact name of registrant as specified in its charter) | (State or other jurisdiction of ...

Group 1 - The company, Idea Acquisition Corp., successfully closed its initial public offering (IPO) of 35,000,000 units at a price of $10.00 per unit, with each unit consisting of one Class A ordinary share and one-third of a redeemable warrant [1][2] - The IPO units began trading on Nasdaq under the ticker symbol "IACOU" on February 11, 2026, and the Class A ordinary shares and warrants are expected to trade under the symbols "IACO" and "IACOW," respectively, once they start separate trading [2] - Concurrently, the company closed a private placement of 6,000,000 warrants at $1.50 per warrant, generating gross proceeds of $9,000,000, with a total of $350,000,000 from the IPO placed in trust [3] Group 2 - Idea Acquisition Corp. is a blank check company aimed at executing mergers, amalgamations, share exchanges, asset acquisitions, or similar business combinations, primarily targeting opportunities in the software sector that utilize large language models or artificial intelligence tools [4] - Cantor Fitzgerald & Co. served as the sole book-running manager for the offering, while Odeon Capital Group LLC acted as co-manager, and the company granted underwriters a 45-day option to purchase an additional 5,250,000 units to cover over-allotments [5]

Core Viewpoint - Idea Acquisition Corp. has announced the pricing of its initial public offering (IPO) of 35,000,000 units at a price of $10.00 per unit, with trading expected to commence on February 11, 2026, under the ticker symbol "IACOU" [1] Group 1: Company Overview - Idea Acquisition Corp. is a blank check company formed to effect a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses [2] - The company plans to target opportunities in the software sector, particularly those leveraging large language models or other artificial intelligence tools [2] Group 2: IPO Details - The offering consists of units that include one Class A ordinary share and one-third of one redeemable warrant, with each whole warrant exercisable to purchase one Class A ordinary share at a price of $11.50 per share [1] - The offering is expected to close on February 12, 2026, subject to customary closing conditions [1] - Cantor Fitzgerald & Co. is the sole book-running manager for the offering, while Odeon Capital Group LLC is acting as co-manager [3] - The company has granted underwriters a 45-day option to purchase up to an additional 5,250,000 units at the IPO price to cover over-allotments [3] Group 3: Regulatory Information - A registration statement relating to these securities was declared effective by the U.S. Securities and Exchange Commission (SEC) on February 10, 2026 [4]

Table of Contents As filed with the U.S. Securities and Exchange Commission on January 6, 2026. Registration No. 333-291010 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 Idea Acquisition Corp. (Exact name of registrant as specified in its charter) Cayman Islands 6770 N/A (I.R.S. Employer Identification Number) 1010 Wilshire Boulevard, Suite 1604 Los Angeles, California 90017 Tel: (202) 703-7948 (Add ...

Table of Contents As filed with the U.S. Securities and Exchange Commission on October 22, 2025. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Idea 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 Nu ...