Here are the 10-Q quarterly reports from AI Infrastructure Acquisition Corp. (AIIA) in our archive since June 2025, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.
A 10-Q covers the quarterly report filed between annual reports, so if you follow AIIA and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full AIIA filings page.
AI Infrastructure Acquisition Corp., a Cayman Islands-based special purpose acquisition company, reported its first full operating periods since its October 2025 IPO and continues to seek a business combination target. As of June 30, 2026, total assets were $142.6 million, including $141.7 million held in a Trust Account for public shareholders.
Cash and cash equivalents outside the Trust Account were $858,302, with working capital of $801,046. For the three and six months ended June 30, 2026, the company generated net income of $1.1 million and $2.2 million, respectively, primarily from interest on Trust investments, offset by $328,527 of general and administrative expenses for the six-month period. As of August 14, 2026, there were 13,800,000 Class A ordinary shares subject to redemption and 4,600,000 Class B ordinary shares outstanding.
Management states that the mandatory liquidation deadline of April 6, 2027 (18 months from the IPO closing) if no business combination is completed raises substantial doubt about the company’s ability to continue as a going concern. No business combination agreement has been executed, though an investment bank has been engaged to advise on at least one potential target.
AI Infrastructure Acquisition Corp., a blank check company, reported its first-quarter 2026 results with no operating business yet and income driven entirely by interest on its IPO proceeds.
For the three months ended March 31, 2026, the company recorded net income of $1,071,471, largely from $1,224,490 of interest earned on investments in its Trust Account, partly offset by $163,301 of general and administrative expenses. Total assets were $141.6 million, including $140.5 million held in the Trust Account and $1.1 million of cash outside the trust.
As of March 31, 2026, there were 13,800,000 Class A ordinary shares subject to redemption, carried at a redemption value of $140,479,489, plus 890,000 non-redeemable Class A and 4,600,000 Class B shares. Management highlights that the SPAC must complete a business combination by April 6, 2027 or liquidate, and this mandatory liquidation date raises substantial doubt about its ability to continue as a going concern.