Siddhi Acquisition Corp, a blank check company, reported a net income of $2,239,468 for the three months ended March 31, 2026, a significant improvement from a net loss of $43,850 in the prior year period. The net income was primarily driven by $2,457,854 in interest earned on investments held in its Trust Account. General and administrative costs increased to $218,386 for the quarter, up from $43,850 in the same period last year. As of March 31, 2026, the company held $288,439,296 in its Trust Account, invested in U.S. Treasury Bills. The company's cash balance outside the Trust Account decreased to $456,983 from $664,894 at December 31, 2025. Management has identified a potential liquidity shortfall and the mandatory liquidation deadline as factors raising substantial doubt about the company's ability to continue as a going concern. The company has until January 2, 2027, to complete an initial Business Combination, or until April 2, 2027, if a definitive agreement is signed within the initial 21-month window.