Idea Acquisition Corp. is a blank check company (SPAC) incorporated on September 18, 2025, with the objective of completing a Business Combination within 24 months of its IPO. The company successfully completed its Initial Public Offering (IPO) on February 12, 2026, raising $350,000,000 from 35,000,000 Units at $10.00 per Unit. Simultaneously with the IPO, 6,000,000 Private Placement Warrants were sold for $9,000,000, with the Sponsor purchasing 3,666,667 and the Underwriters purchasing 2,333,333. A total of $350,000,000 from the IPO proceeds and a portion of the Private Placement Warrants proceeds were placed in a Trust Account. The company incurred $21,662,847 in IPO-related costs, including $7,000,000 in cash underwriting fees and $14,000,000 in deferred underwriting fees. As of December 31, 2025, the company reported a net loss of $48,912 and a working capital deficit of $364,955. The strategic focus for a Business Combination is on companies operating in the software vertical that leverage large language models (LLMs) or other AI tools, specifically targeting AI software platforms, hosting infrastructure, applied consumer AI apps, model creators, and other foundational elements of AI transformation companies, with expected enterprise values exceeding $1 billion. Public shareholders have redemption rights for their Class A Ordinary Shares at approximately $10.00 per share upon completion of a Business Combination or if no Business Combination is completed within the Completion Window. The Sponsor and management have waived redemption rights for their Founder Shares and have agreed to vote their shares in favor of an initial Business Combination.