IPVV

IPVVU

CIK 0002105274

Small by assets Assets $203M as of Sep 13, 2026

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10-Q Filed Aug 12, 2026 · Period ending Jun 30, 2026

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8-K Filed Jul 23, 2026 · Period ending Jul 23, 2026

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8-K Filed Jun 11, 2026 · Period ending Jun 5, 2026

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8-K Filed Jun 8, 2026 · Period ending Jun 3, 2026

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424B4 Filed Jun 4, 2026 Critical

IPVVU (IPVV) prices 17.5M-unit SPAC IPO at $10.00/unit; $175M net proceeds to trust

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S-1/A Filed May 27, 2026 Red flag

IPVVU SPAC trims private placement, cuts cash outside trust to $1.25M

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S-1/A Filed May 19, 2026

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S-1 Filed Apr 24, 2026

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Latest financial statements

From 10-Q filed Aug 12, 2026 (period ending Jun 30, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.

As filed

Condensed Statements of Operations (Unaudited)

Description Three months ended June 30, 2026 Six months ended June 30, 2026
General and administrative expenses 134,289 166,376
Loss from operations (134,289) (166,376)
Other income:
Interest earned on cash and marketable securities held in Trust Account 450,034 450,034
Net income 315,745 283,658
Basic and diluted weighted average shares outstanding of Class A ordinary shares 5,677,198 2,968,453
Basic and diluted net income per ordinary share, Class A ordinary shares 0.03 0.04
Basic weighted average shares outstanding of Class B ordinary shares 4,555,288 4,469,268
Basic net income per ordinary share, Class B ordinary shares 0.03 0.04
Diluted weighted average shares outstanding of Class B ordinary shares (1) 5,031,250 4,708,564
Diluted net income per ordinary share, Class B ordinary shares 0.03 0.04

Condensed Balance Sheets

Description June 30, 2026 (unaudited) December 31, 2025
Assets:
Current assets
Cash 1,019,105 13,000
Prepaid expenses 21,175
Short-term prepaid insurance 62,500
Total Current Assets 1,102,780 13,000
Deferred offering costs 22,015
Long-term prepaid insurance 57,813
Cash and marketable securities held in Trust Account 201,700,034
Total Assets 202,860,627 35,015
Liabilities, Class A Ordinary Shares Subject to Possible Redemption, and Shareholders’ (Deficit) Equity
Current liabilities
Accrued expenses 21,521 5,487
Accrued offering costs 22,015
Promissory note related party 420
Total current liabilities 21,521 27,922
Deferred underwriting fee 8,575,000
Total Liabilities 8,596,521 27,922
Commitments and Contingencies (Note 6)
Class A Ordinary Shares subject to possible redemption, $0.0001 par value; 20,125,000 and no shares at redemption value of $10.02 and $0 per share as of June 30, 2026 and December 31, 2025, respectively 201,700,034
Shareholders’ (Deficit) Equity
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding as of June 30, 2026 and December 31, 2025
Class A ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 540,000 and none issued and outstanding (excluding 20,125,000 and 0 shares subject to possible redemption) at June 30, 2026 and December 31, 2025, respectively 54
Class B ordinary shares, $0.0001 par value; 20,000,000 shares authorized; 5,031,250 shares issued and outstanding) at June 30, 2026 and December 31, 2025(1) 503 503
Additional paid-in capital 24,497
Accumulated deficit (7,436,485) (17,907)
Total Shareholders’ (Deficit) Equity (7,435,928) 7,093
TOTAL LIABILITIES AND SHAREHOLDERS’ (DEFICIT) EQUITY 202,860,627 35,015

Condensed Statement of Cash Flows (Unaudited)

Description Six months ended June 30, 2026
Net income 283,658
Adjustments to reconcile net income to net cash used in operating activities:
Interest earned on cash and marketable securities held in Trust Account (450,034)
Payment of operation costs through promissory note 18,375
Changes in operating assets and liabilities:
Prepaid expenses (21,175)
Accrued expenses 16,034
Short-term prepaid insurance (62,500)
Long-term prepaid insurance (57,813)
Net cash used in operating activities (273,455)
Cash Flows from Investing Activities:
Investment of cash into Trust Account (201,250,000)
Net cash used in investing activities (201,250,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid 197,750,000
Proceeds from sale of Private Placement Units 5,400,000
Proceeds from promissory note related party 56,600
Repayment of promissory note related party (211,101)
Payment of offering costs (465,939)
Net cash provided by financing activities 202,529,560
Net Change in Cash 1,006,105
Cash Beginning of period 13,000
Cash End of period 1,019,105
Non-Cash investing and financing activities:
Offered costs included in accrued offering costs 272,485
Deferred offering costs paid through promissory note related party 135,706
Deferred underwriting fee payable 8,575,000

Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗