Reported net income of $1,218,294 for the three months ended March 31, 2026, compared to a net loss of $52,849 in the same period of 2025. Investment earnings on marketable securities held in the Trust Account totaled $1,458,072. General and administrative expenses were $248,185 for the quarter. Maintained a working capital surplus of $822,694 as of March 31, 2026. Confirmed the business combination agreement with IQM Finland Oy, expected to close in the third quarter of 2026.