Eureka Acquisition Corp SEC Filings

Eureka Acquisition Corp filed an Form 8-K reporting a material event that includes a Sponsor Promissory Note dated August 25, 2025 issued by the company to Hercules Capital Management Corp. The filing lists Exhibit 10.1 as the promissory note and an interactive data cover page embedded in the Inline XBRL document. The document is signed by Fen Zhang, Chief Executive Officer, dated August 26, 2025. The filing discloses the existence of the financing instrument but does not provide the note's principal amount, interest rate, maturity, or other economic terms in the text provided.

AQR Capital Management, AQR Capital Management Holdings and AQR Arbitrage report beneficial ownership of 179,141 Class A ordinary shares of Eureka Acquisition Corp, representing 5.65% of the class. The three reporting persons disclose shared voting power and shared dispositive power over those shares and each reports zero sole voting or dispositive power, signaling no unilateral control.

The submission is a Schedule 13G amendment including a certification that the securities were acquired and are held in the ordinary course of business and not for the purpose of changing or influencing control of the issuer. The filing identifies the reporting persons as an investment adviser and a parent holding company, consistent with institutional passive ownership.

Mizuho Financial Group, Inc. filed an amended Schedule 13G disclosing a material passive stake in Eureka Acquisition Corp common shares (CUSIP G32168109). The filing reports beneficial ownership of 550,000 shares, representing 8.9% of the class, with sole voting and dispositive power over those shares.

The submission indicates Mizuho is a parent holding company and notes that Mizuho Securities USA LLC (a wholly owned subsidiary) and related affiliates may be deemed indirect beneficial owners of the securities. The filer certifies the holdings were acquired and are held in the ordinary course of business and not for purposes of changing control. The form is signed by Takahiro Katsura on 08/13/2025 and references an Exhibit A for subsidiary identification.

Eureka Acquisition Corp reported that its trust account holds approximately $60.0 million in investments while available cash for working capital is about $274,174, leaving working capital of $94,338 (excluding public redemptions funded from the trust). During the period, approximately 2,819,767 Class A shares were redeemed, and the company recorded a $29.45 million public shareholder redemption payable drawn from the Trust Account.

The company recognized interest income of $605,749 for the quarter and $1.894 million for the nine months, producing reported net income before accretion. However, accretion of the redeemable shares to redemption value totaled $4.02 million for the nine months, and management discloses substantial doubt about the company’s ability to continue as a going concern absent a business combination or additional financing. The charter was amended to permit monthly one-month extensions (each costing $150,000), and $300,000 of extension fees had been deposited to extend the combination period.