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$ALIS
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Consolidated Balance Sheets

In millions of USD, except per-share amounts
Q2 FY2026
As of Jun 30, 2026
Q1 FY2026
As of Mar 31, 2026
Q4 FY2025
As of Dec 31, 2025
Q3 FY2025
As of Sep 30, 2025
Assets
Cash
Cash and cash equivalents
Deferred offering costs
Prepaid expenses
Total current assets
Asset, Held-in-Trust, Noncurrent
Total assets
Liabilities and Shareholders’ Equity
Accounts payable
Accrued expenses
Nonrelated Party
Related Party
Due to related party
Other payable – related party (Note 5)
Accrued offering costs
Total current liabilities
Total liabilities
Ordinary shares subject to possible redemption, 6,000,000 shares at redemption value of $10.25 and $10.07 per share as of June 30, 2026 and December 31, 2025, respectively
Shareholders’ Equity:
Ordinary shares, $0.000075 par value; 266,666,666 shares authorized; 2,427,500 shares issued and outstanding as of June 30, 2026 and December 31, 2025 (excluding 6,000,000 shares subject to possible redemption)
Additional paid-in capital
Retained earnings
Total shareholders’ equity
Total Liabilities and Shareholders’ Equity

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