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10-K true 2026-06-30 --06-30 2026 false 001-43334 Ocean Capital Acquisition Corporation D8 1209 Orange Street Wilmington DE 19801 (323) 242-0766 Units, each consisting of one ordinary share, one right, and one redeemable warrant OCACU NYSE Ordinary shares, par value $0.0001 per share OCAC NYSE Rights, each entitling the holder to receive one ordinary share upon the consummation of a business combination OCACR NYSE Warrants, each exercisable for one ordinary share OCACW NYSE No No Yes Yes Non-accelerated Filer true true false false false true 0 15653333 We are a special purpose acquisition company with no business operations. Since our Initial Public Offering, our sole business activity has been identifying and evaluating suitable acquisition transaction candidates. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90D_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250701__20260630_z5js1Y8V7oG4">Therefore, we do not consider that we face significant cybersecurity risk and have not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity risk. Our Board is generally responsible for the oversight of risks from cybersecurity threats, if any. We have not encountered any cybersecurity incidents since our IPO. Therefore, we do not consider that we face significant cybersecurity risk and have not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity risk. false false false false false false 7302 We have audited the accompanying balance sheets of Ocean Capital Acquisition Corporation (the “Company”) as of June 30, 2026 and 2025, the related statements of operations, changes in shareholders’ deficit and cash flows for each of the two years in the period ended June 30, 2026, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company at June 30, 2026, and 2025, and the results of its operations and its cash flows for each of the two years in the period ended June 30, 2026, in conformity with accounting principles generally accepted in the United States of America. HYYH CPA. LLC Baltimore, Maryland

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<p id="xdx_80E_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zcf6qOXwZhf2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1 – DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN Ocean Capital Acquisition Corporation (the “Company”) is a blank check company incorporated on August 20, 2021, under the laws of the British Virgin Islands for the purpose of acquiring, engaging in a share exchange, share reconstruction and amalgamation, purchasing all or substantially all of the assets of, entering into contractual arrangements, or engaging in any other similar business combination with one or more businesses or entities (the “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early-stage company and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage companies and emerging growth companies. The Company has selected June 30 as its fiscal year end. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering (as defined below). The registration statement for the Company’s Initial Public Offering (“Initial Public Offering”) was declared effective on June 8, 2026. On June 10, 2026, the Company consummated the Initial Public Offering of 11,500,000 units (the “Public Units”), which includes <span id="xdx_902_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260610__20260610__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z9Une3Prso02" title="Number of units issued">1,500,000 Public Units upon the full exercise by the underwriter of its over-allotment option, at $10.00 per Public Unit, generating gross proceeds of $115,000,000 to the Company. Each Unit consists of one ordinary share, one right (“Public Right”) and one warrant (the “Public Warrant”). Each whole Public Right will entitle the holder to receive one ordinary share upon consummation of initial business combination. Each Public Warrant will entitle the holder to purchase one ordinary share at an exercise price of $11.50 per share, subject to adjustment as provided in the warrant agreement. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260610__20260610__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zskBDvjpwSgk" title="Number of units issued">150,000 units (the “Private Placement Units”) at a price of $10.00 per Private Placement Unit in a private placement to SB Capital Holding Corporation (the “Sponsor”), generating gross proceeds of $1,500,000 to the Company. Each Private Placement Unit consists of one ordinary share, one right (“Private Placement Right”) and one warrant (the “Private Placement Warrant”). Each Private Placement Right will entitle the holder to receive one ordinary share upon consummation of the initial business combination. Each Private Placement Warrant will entitle the holder to purchase one ordinary share at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260610__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zh9jLc5XEb2j" title="Warrant exercise price">11.50 per share, subject to adjustment as provided in the warrant agreement. Following the closing of the Initial Public Offering, the aggregate amount of $115,000,000 ($10.00 per Public Unit) was held in a trust account (“Trust Account”) established for the benefit of the Company’s public shareholders and maintained by Odyssey Transfer and Trust Company, acting as trustee. Funds held in the Trust Account are invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of (i) the consummation of a Business Combination or (ii) the distribution of the Trust Account as described below. Pursuant to the New York Stock Exchange (“NYSE”) listing rules, the Company’s initial business combination must be with one or more target businesses that together have an aggregate fair market value of at least 80% of the balance in the Trust Account (excluding any taxes payable on the income earned on the Trust Account) at the time the Company signs a definitive agreement for such Business Combination, which may involve the simultaneous acquisition of more than one target business. The fair market value of the target business or businesses will be determined by the Company’s board of directors based upon one or more standards generally accepted by the financial community, such as actual and potential sales, earnings, cash flow and/or book value. The board of directors will have broad discretion in choosing the standards used to establish the fair market value of any prospective target business. The target business or businesses that the Company acquires may have a collective fair market value substantially in excess of 80% of the Trust Account balance. The Company will not be required to comply with the 80% fair market value requirement if its securities are delisted from the NYSE. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 1 – DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN (Continued) There can be no assurance that the Company will be able to successfully consummate a Business Combination. The Company will provide its public shareholders with the opportunity to redeem all or a portion of their ordinary shares sold in the Initial Public Offering (“Public Shares”) upon the completion of a Business Combination, either (i) in connection with a meeting of shareholders called to approve such Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company in its sole discretion. Public shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then on deposit in the Trust Account (initially $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to redeeming shareholders will not be reduced by the deferred underwriting commissions payable to the underwriters. The Public Shares that are subject to possible redemption are recorded at their redemption value and classified as temporary equity in the Company’s balance sheet upon the completion of the Initial Public Offering, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity.” If the Company seeks shareholder approval, the Company will proceed with a Business Combination if a majority of the outstanding shares voted are voted in favor of the Business Combination. If a shareholder vote is not required and the Company does not elect to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association, offer such redemption pursuant to the tender offer rules of the Securities and Exchange Commission (“SEC”) and will file tender offer documents with the SEC, containing substantially the same information as would be included in a proxy statement, prior to completing a Business Combination. The Company’s initial shareholders (the “Initial Shareholders”) have agreed (a) to vote their founder shares, the ordinary shares included in the private placement units (the “Private Placement Shares”) and any ordinary shares sold in the Initial Public Offering that they may acquire during or after the Initial Public Offering in favor of a Business Combination; (b) not to propose, or vote in favor of, an amendment to the Company’s Amended and Restated Memorandum and Articles of Association that would stop the public shareholders from redeeming their Public Shares in connection with a Business Combination or that would affect the substance or timing of the Company’s obligation to redeem 100% of the Public Shares if the Company does not complete a Business Combination within the Combination Period (as defined below), unless the Company provides public shareholders with the opportunity to redeem their Public Shares for cash from the Trust Account in connection with any such vote; (c) not to redeem any founder shares or Private Placement Shares, or any Public Shares they may acquire during or after the Initial Public Offering, for cash from the Trust Account in connection with a shareholder vote to approve a Business Combination (or sell any such shares to the Company in a tender offer in connection with a Business Combination) or in connection with a vote to amend the provisions of the Amended and Restated Memorandum and Articles of Association relating to shareholders’ rights or pre-Business Combination activity; and (d) that the founder shares and Private Placement Shares will not participate in any liquidating distributions from the Trust Account upon winding up if a Business Combination is not consummated. However, the Initial Shareholders will be entitled to liquidating distributions from the Trust Account with respect to any Public Shares they hold (including any Public Shares purchased during or after the Initial Public Offering) if the Company fails to complete a Business Combination. If the Company anticipates that it may not be able to consummate a Business Combination within 12 months from the consummation of the Initial Public Offering, the Company may, subject to shareholder approval and an amendment to its Amended and Restated Memorandum and Articles of Association, extend the period within which it must consummate a Business Combination for a total period of up to thirty-six months from the consummation of the Initial Public Offering (the “Combination Period”). OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 1 – DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN (Continued) If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter, redeem 100% of the outstanding Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned thereon (net of taxes payable), which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the Company’s board of directors, proceed to commence a voluntary liquidation and thereby a formal dissolution of the Company, in each case subject to the Company’s obligations under British Virgin Islands law (or such other applicable law) to provide for claims of creditors and the requirements of other applicable law. The underwriters of the Initial Public Offering have agreed to waive their rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In such event, it is possible that the per-share value of the assets remaining available for distribution will be less than $10.00. The Company’s Sponsor has agreed that it will be liable to the Company if, and to the extent that, any claims by a vendor for services rendered or products sold to the Company, or by a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below $10.00 per Public Share, except as to (i) any claims by a third party who has executed a waiver of any and all rights to seek access to the Trust Account and (ii) any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). In the event that any such waiver is deemed unenforceable against a third party, the Sponsor will not be responsible for such third-party claims to the extent of any liability arising therefrom. The Company seeks to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers, prospective target businesses or other entities with which the Company does business execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Transaction costs amounted to $5,149,898, consisting of $517,500 of underwriting commissions, $4,025,000 of deferred underwriting commissions and $607,398 of other offering costs. Trust Account Following the closing of the Initial Public Offering, the aggregate amount of $115,000,000 ($10.00 per Public Unit) was held in a trust account (“Trust Account”) established for the benefit of the Company’s public shareholders and maintained by Odyssey Transfer & Trust Company, acting as trustee. The fund will be invested only in U.S. government treasury bills, with a maturity of 185 days or less or in money market funds investing solely in U.S. Treasuries and meeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended (the “Investment Company Act”). Except with respect to interest earned on the funds held in the Trust Account that may be released to the Company to pay its taxes, if any, the funds in the Trust Account will not be released until the earliest of (i) the completion of the Company’s initial Business Combination, (ii) the redemption of any public shares properly tendered in connection with a shareholder vote to amend the Company’s Amended and Restated Memorandum and Articles of Association to (A) modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if the Company does not complete its initial Business Combination within the Combination Period pursuant to an amendment to the Company’s amended and restated memorandum and articles of association or (B) with respect to any other provision relating to shareholders’ rights or pre-business combination activity and (iii) the redemption of all of the Company’s public shares if the Company is unable to complete its initial Business Combination within 12 months from the closing of the Initial Public Offering, or such later date as may be approved pursuant to an amendment to the Company’s amended and restated memorandum and articles of association, subject to applicable law. As of June 30, 2026 and 2025, the Company has $115,226,525 and $nil marketable securities held in the Trust Account, respectively. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 1 – DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN (Continued) Going Concern Consideration As of June 30, 2026, the Company had approximately $0.2 million in cash held outside the Trust Account and working capital of approximately $0.1 million. The Company has incurred and expects to continue to incur significant costs in connection with operating as a public company and pursuing its initial Business Combination. The Company must consummate its initial Business Combination by 12 months from the consummation of the Initial Public Offering, unless the period within which the Company must consummate its initial Business Combination is extended in accordance with its Amended and Restated Memorandum and Articles of Association. 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NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Emerging growth company (Continued) Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s unaudited financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of estimates In preparing of financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, actual results may differ from these estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $171,379 and $508 in cash as of June 30, 2026 and 2025, respectively. Cash and Marketable Securities Held in Trust Account The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in interest and dividends earned and unrealized gain on marketable securities held in Trust Account in the accompanying statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information. The Company had $115,226,525 and $nil marketable securities held in the Trust Account as of June 30, 2026 and 2025, respectively. During the year ended June 30, 2026, interest and dividends earned in the Trust Account amounted to $226,525, which was reinvested in the Trust Account. During the year ended June 30, 2025, there was no balance of marketable securities and no related investment income as the account had not opened. Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of ASC 340-10-S99-1 and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering.” Prior to the consummation of the Initial Public Offering, offering costs consisting of legal, accounting and other costs directly related to the Initial Public Offering were deferred. Upon completion of the Initial Public Offering, such costs were allocated to the separable financial instruments issued in the Initial Public Offering based on their relative fair values. Offering costs allocated to equity-classified instruments were charged to shareholders’ equity, while offering costs allocated to ordinary shares subject to possible redemption were charged against the carrying value of such shares. Offering costs also included the fair value of ordinary shares issued to the underwriter and/or its designees as partial underwriting compensation. Such non-cash offering costs were allocated among the separable financial instruments issued in the Initial Public Offering based on their relative fair values in the same manner as other offering costs. As of June 30, 2026 and 2025, deferred offering costs were $nil and $155,978, respectively. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) <p id="xdx_84C_eus-gaap--SharesSubjectToMandatoryRedemptionChangesInRedemptionValuePolicyTextBlock_zYALNuoLmaWc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ordinary Share Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, as of June 30, 2026, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying amount of the redeemable ordinary shares to equal their redemption value at the end of each reporting period. Changes in the carrying amount are recognized as charges against additional paid-in capital, to the extent available, and accumulated deficit thereafter. Interest and dividends earned on the assets held in the Trust Account, as well as any extension contributions deposited into the Trust Account, are reflected in the redemption value of the redeemable ordinary shares. Income taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Income taxes (Continued) ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the British Virgin Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of June 30, 2026 and 2025, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be a British Virgin Islands business company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United States. As such, the Company’s tax provision was zero for the period presented. Net loss per share The Company calculates net income (loss) per ordinary share in accordance with ASC Topic 260, “Earnings Per Share.” The Company has two classes of ordinary shares, redeemable ordinary shares and non-redeemable ordinary shares, and applies the two-class method. In applying the two-class method, net income (loss) available to ordinary shareholders is adjusted for the accretion of redeemable ordinary shares to redemption value. The resulting amount is allocated between the redeemable and non-redeemable ordinary shares based on the weighted-average number of shares of each class outstanding during the period. The accretion of redeemable ordinary shares to redemption value is treated as a deemed dividend to the holders of the redeemable ordinary shares and is allocated to the redeemable ordinary shares. The calculation of diluted net income (loss) per ordinary share does not consider the effect of the Rights and Warrants issued in connection with the Initial Public Offering and the Private Placement because the issuance or exercise of the underlying ordinary shares is contingent upon the occurrence of future events. Accordingly, diluted net income (loss) per ordinary share is the same as basic net income (loss) per ordinary share for the periods presented. The net loss per share presented in the statement of operations is based on the following: SCHEDULE OF NET LOSS PER SHARE PRESENTED IN STATEMENT OF OPERATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250701__20260630_zzHe6uboF6Ca" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240701__20250630_zEfv1op9wFhl" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_maNILATz2oY_zUowbpOQzoP4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(38,761</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(189,492</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(226,525</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_iN_di_msNILATz2oY_zXyJUg8h5ela" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Accretion of redeemable ordinary shares subject to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,420,167</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_iT_mtNILATz2oY_z25cTC6jTXX9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net loss including accretion of redeemable ordinary shares to redemption value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(24,685,453</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(189,492</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Net loss per share (Continued) SCHEDULE OF NET LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250701__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_zXccjUbRRCfh" style="border-bottom: Black 1pt solid; display: none; text-align: center">Non-redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250701__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zBymf4ymjnOk" style="border-bottom: Black 1pt solid; display: none; text-align: center">Redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_za0j177flGB4" style="border-bottom: Black 1pt solid; display: none; text-align: center">Non-redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zti53dUqfiDl" style="border-bottom: Black 1pt solid; display: none; text-align: center">Redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and Diluted net income (loss) per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Numerators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zkpWrCxn8la" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Allocation of net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(19,418,394</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(5,267,059</td><td style="width: 1%; text-align: left">)</td><td style="border-left: Black 1pt solid; width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(189,492</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--SubsequentMeasurementOfOrdinarySharesSubjectToRedemptionRedeemable_ziixghjkUQFk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subsequent measurement of ordinary shares subject to redemption - Redeemable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">226,525</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_zPmYRzD0pjd6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accretion to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,420,167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> -</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_z1KKOU3Rc8Zk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Allocation of net income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(19,418,394</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,379,633</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(189,492</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Denominators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,439,324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">661,644</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_zJRoLZc789ng" title="Weighted-average shares outstanding, basic">1,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zTQPkBijQubi" title="Weighted-average shares outstanding, basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zbVlWDg7PRD4" title="Weighted-average shares outstanding, diluted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income (loss) per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7.96</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29.29</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.11</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair value of financial instruments The fair value of the Company’s liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging.” For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Warrant Instruments The Company accounts for the Public Warrants issued in connection with the Initial Public Offering and the private placement warrants included in the Private Placement Units in accordance with the guidance contained in FASB ASC 815, “Derivatives and Hedging.” Under ASC 815-40, the Public Warrants (as defined below) and the private placement warrants meet the criteria for equity treatment and as such will be recorded in shareholder’s equity. If the Public Warrants and private placement warrants no longer meet the criteria for equity treatment, they will be recorded as a liability and remeasured each period with changes recorded in the statements of operations. Rights The Company accounts for the Rights issued in connection with the Public Offering and the private placement rights included in the Private Placement Units in accordance with the guidance contained in FASB ASC 815, “Derivatives and Hedging.” Under ASC 815-40, the Rights (as defined below) and the private placement rights meet the criteria for equity treatment and as such will be recorded in shareholder’s equity. If the Rights and private placement rights no longer meet the criteria for equity treatment, they will be recorded as a liability and remeasured each period with changes recorded in the statements of operations. Share-based compensation The Company accounts for share-based compensation arrangements in accordance with ASC Topic 718, “Compensation-Stock Compensation.” Share-based awards granted by the Sponsor or other economic interest holders of the Company to directors or other service providers of the Company in exchange for services provided to the Company are accounted for as share-based compensation by the Company. Share-based compensation associated with equity-classified awards is measured at fair value on the grant date. For awards subject to a performance condition, compensation expense is recognized when the achievement of the performance condition is considered probable. Any compensation cost recognized for awards funded by the Sponsor or another economic interest holder is reflected as a capital contribution to the Company. Recent accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards, if adopted, would have a material effect on the accompanying financial statements. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS

Basis of presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC.

Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Emerging growth company (Continued) Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s unaudited financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Use of estimates In preparing of financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, actual results may differ from these estimates.

Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $171,379 and $508 in cash as of June 30, 2026 and 2025, respectively.

171379

508

Cash and Marketable Securities Held in Trust Account The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in interest and dividends earned and unrealized gain on marketable securities held in Trust Account in the accompanying statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information. The Company had $115,226,525 and $nil marketable securities held in the Trust Account as of June 30, 2026 and 2025, respectively. During the year ended June 30, 2026, interest and dividends earned in the Trust Account amounted to $226,525, which was reinvested in the Trust Account. During the year ended June 30, 2025, there was no balance of marketable securities and no related investment income as the account had not opened.

115226525

226525

Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of ASC 340-10-S99-1 and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering.” Prior to the consummation of the Initial Public Offering, offering costs consisting of legal, accounting and other costs directly related to the Initial Public Offering were deferred. Upon completion of the Initial Public Offering, such costs were allocated to the separable financial instruments issued in the Initial Public Offering based on their relative fair values. Offering costs allocated to equity-classified instruments were charged to shareholders’ equity, while offering costs allocated to ordinary shares subject to possible redemption were charged against the carrying value of such shares. Offering costs also included the fair value of ordinary shares issued to the underwriter and/or its designees as partial underwriting compensation. Such non-cash offering costs were allocated among the separable financial instruments issued in the Initial Public Offering based on their relative fair values in the same manner as other offering costs. As of June 30, 2026 and 2025, deferred offering costs were $nil and $155,978, respectively.

155978

<p id="xdx_84C_eus-gaap--SharesSubjectToMandatoryRedemptionChangesInRedemptionValuePolicyTextBlock_zYALNuoLmaWc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ordinary Share Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, as of June 30, 2026, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying amount of the redeemable ordinary shares to equal their redemption value at the end of each reporting period. Changes in the carrying amount are recognized as charges against additional paid-in capital, to the extent available, and accumulated deficit thereafter. Interest and dividends earned on the assets held in the Trust Account, as well as any extension contributions deposited into the Trust Account, are reflected in the redemption value of the redeemable ordinary shares.

Income taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Income taxes (Continued) ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the British Virgin Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of June 30, 2026 and 2025, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be a British Virgin Islands business company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United States. As such, the Company’s tax provision was zero for the period presented.

Net loss per share The Company calculates net income (loss) per ordinary share in accordance with ASC Topic 260, “Earnings Per Share.” The Company has two classes of ordinary shares, redeemable ordinary shares and non-redeemable ordinary shares, and applies the two-class method. In applying the two-class method, net income (loss) available to ordinary shareholders is adjusted for the accretion of redeemable ordinary shares to redemption value. The resulting amount is allocated between the redeemable and non-redeemable ordinary shares based on the weighted-average number of shares of each class outstanding during the period. The accretion of redeemable ordinary shares to redemption value is treated as a deemed dividend to the holders of the redeemable ordinary shares and is allocated to the redeemable ordinary shares. The calculation of diluted net income (loss) per ordinary share does not consider the effect of the Rights and Warrants issued in connection with the Initial Public Offering and the Private Placement because the issuance or exercise of the underlying ordinary shares is contingent upon the occurrence of future events. Accordingly, diluted net income (loss) per ordinary share is the same as basic net income (loss) per ordinary share for the periods presented. The net loss per share presented in the statement of operations is based on the following: SCHEDULE OF NET LOSS PER SHARE PRESENTED IN STATEMENT OF OPERATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250701__20260630_zzHe6uboF6Ca" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240701__20250630_zEfv1op9wFhl" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_maNILATz2oY_zUowbpOQzoP4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(38,761</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(189,492</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(226,525</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_iN_di_msNILATz2oY_zXyJUg8h5ela" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Accretion of redeemable ordinary shares subject to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,420,167</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_iT_mtNILATz2oY_z25cTC6jTXX9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net loss including accretion of redeemable ordinary shares to redemption value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(24,685,453</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(189,492</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Net loss per share (Continued) SCHEDULE OF NET LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250701__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_zXccjUbRRCfh" style="border-bottom: Black 1pt solid; display: none; text-align: center">Non-redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250701__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zBymf4ymjnOk" style="border-bottom: Black 1pt solid; display: none; text-align: center">Redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_za0j177flGB4" style="border-bottom: Black 1pt solid; display: none; text-align: center">Non-redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zti53dUqfiDl" style="border-bottom: Black 1pt solid; display: none; text-align: center">Redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and Diluted net income (loss) per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Numerators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zkpWrCxn8la" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Allocation of net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(19,418,394</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(5,267,059</td><td style="width: 1%; text-align: left">)</td><td style="border-left: Black 1pt solid; width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(189,492</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--SubsequentMeasurementOfOrdinarySharesSubjectToRedemptionRedeemable_ziixghjkUQFk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subsequent measurement of ordinary shares subject to redemption - Redeemable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">226,525</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_zPmYRzD0pjd6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accretion to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,420,167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> -</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_z1KKOU3Rc8Zk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Allocation of net income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(19,418,394</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,379,633</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(189,492</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Denominators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,439,324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">661,644</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_zJRoLZc789ng" title="Weighted-average shares outstanding, basic">1,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zTQPkBijQubi" title="Weighted-average shares outstanding, basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zbVlWDg7PRD4" title="Weighted-average shares outstanding, diluted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income (loss) per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7.96</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29.29</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.11</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

The net loss per share presented in the statement of operations is based on the following: SCHEDULE OF NET LOSS PER SHARE PRESENTED IN STATEMENT OF OPERATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250701__20260630_zzHe6uboF6Ca" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240701__20250630_zEfv1op9wFhl" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_maNILATz2oY_zUowbpOQzoP4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(38,761</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(189,492</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(226,525</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_iN_di_msNILATz2oY_zXyJUg8h5ela" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Accretion of redeemable ordinary shares subject to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,420,167</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_iT_mtNILATz2oY_z25cTC6jTXX9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net loss including accretion of redeemable ordinary shares to redemption value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(24,685,453</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(189,492</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-38761

-189492

24420167

-24685453

-189492

SCHEDULE OF NET LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250701__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_zXccjUbRRCfh" style="border-bottom: Black 1pt solid; display: none; text-align: center">Non-redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250701__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zBymf4ymjnOk" style="border-bottom: Black 1pt solid; display: none; text-align: center">Redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_za0j177flGB4" style="border-bottom: Black 1pt solid; display: none; text-align: center">Non-redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zti53dUqfiDl" style="border-bottom: Black 1pt solid; display: none; text-align: center">Redeemable shares</td><td style="display: none; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and Diluted net income (loss) per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Numerators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zkpWrCxn8la" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Allocation of net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(19,418,394</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(5,267,059</td><td style="width: 1%; text-align: left">)</td><td style="border-left: Black 1pt solid; width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">(189,492</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--SubsequentMeasurementOfOrdinarySharesSubjectToRedemptionRedeemable_ziixghjkUQFk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subsequent measurement of ordinary shares subject to redemption - Redeemable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">226,525</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_zPmYRzD0pjd6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accretion to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,420,167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> -</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_z1KKOU3Rc8Zk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Allocation of net income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(19,418,394</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,379,633</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(189,492</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Denominators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,439,324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">661,644</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableSharesMember_zJRoLZc789ng" title="Weighted-average shares outstanding, basic">1,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zTQPkBijQubi" title="Weighted-average shares outstanding, basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240701__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableSharesMember_zbVlWDg7PRD4" title="Weighted-average shares outstanding, diluted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income (loss) per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7.96</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29.29</td><td style="text-align: left"> </td><td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.11</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

-19418394

-5267059

-189492

226525

24420167

-19418394

19379633

-189492

2439324

661644

1725000

-7.96

29.29

-0.11

Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.

Fair value of financial instruments The fair value of the Company’s liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.

Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging.” For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.

Warrant Instruments The Company accounts for the Public Warrants issued in connection with the Initial Public Offering and the private placement warrants included in the Private Placement Units in accordance with the guidance contained in FASB ASC 815, “Derivatives and Hedging.” Under ASC 815-40, the Public Warrants (as defined below) and the private placement warrants meet the criteria for equity treatment and as such will be recorded in shareholder’s equity. If the Public Warrants and private placement warrants no longer meet the criteria for equity treatment, they will be recorded as a liability and remeasured each period with changes recorded in the statements of operations. Rights The Company accounts for the Rights issued in connection with the Public Offering and the private placement rights included in the Private Placement Units in accordance with the guidance contained in FASB ASC 815, “Derivatives and Hedging.” Under ASC 815-40, the Rights (as defined below) and the private placement rights meet the criteria for equity treatment and as such will be recorded in shareholder’s equity. If the Rights and private placement rights no longer meet the criteria for equity treatment, they will be recorded as a liability and remeasured each period with changes recorded in the statements of operations.

Share-based compensation The Company accounts for share-based compensation arrangements in accordance with ASC Topic 718, “Compensation-Stock Compensation.” Share-based awards granted by the Sponsor or other economic interest holders of the Company to directors or other service providers of the Company in exchange for services provided to the Company are accounted for as share-based compensation by the Company. Share-based compensation associated with equity-classified awards is measured at fair value on the grant date. For awards subject to a performance condition, compensation expense is recognized when the achievement of the performance condition is considered probable. Any compensation cost recognized for awards funded by the Sponsor or another economic interest holder is reflected as a capital contribution to the Company.

Recent accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards, if adopted, would have a material effect on the accompanying financial statements.

NOTE 3 – INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 11,500,000 Public Units, which includes <span id="xdx_902_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260610__20260610__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zccs0WzOUv97" title="Number of units issued">1,500,000 Public Units upon the full exercise by the underwriter of its over-allotment option, at a purchase price of $10.00 per Public Unit. Each Unit consists of one ordinary share, one Public Right and one Public Warrant. Each whole Public Right will entitle the holder to receive one ordinary share upon consummation of initial business combination. Each Public Warrant will entitle the holder to purchase one ordinary share at an exercise price of $11.50 per share, subject to adjustment as provided in the warrant agreement. All of the 11,500,000 public shares sold as part of the Public Units in the Initial Public Offering contain a redemption feature which allows for the redemption of such public shares if there is a shareholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s Amended and Restated Memorandum and Articles of Association, or in connection with the Company’s liquidation. In accordance with the SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99, redemption provisions not solely within the control of the Company require ordinary shares subject to redemption to be classified outside of permanent equity. The Company’s redeemable ordinary shares are subject to SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement is treated as a deemed dividend (i.e., a reduction to retained earnings, or in the absence of retained earnings, additional paid-in capital, with any excess recorded in accumulated deficit). On June 30, 2026 ordinary shares reflected on the balance sheet were reconciled in the following table: SCHEDULE OF ORDINARY SHARES REFLECTED ON BALANCE SHEET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_494_20260630__20260630_zWBoB7lDWeCa" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_zzsSRrzQDWLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; font-weight: bold; text-align: left">Gross Proceeds</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">115,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProceedsFromIssuanceOfWarrants_iN_di_zUFfHDe2sHRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proceeds allocated to public rights</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,964,715</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--ProceedsFromOtherEquity_iN_di_zPtK7qRBuqf7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Proceeds allocated to public warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,211,710</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--PaymentsOfStockIssuanceCosts_iN_di_za5KczwPMZi8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Offering costs allocated to ordinary shares subject to possible redemption</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,243,742</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--TemporaryEquityAccretionToRedemptionValue_zd70NSgo2cp8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Accretion of carrying value to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,420,167</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--StockIssuedDuringPeriodValueSubsequentMeasurementOfOrdinarySharesSubjectToPossibleRedemptionInterestEarnedAndUnrealizedGainOnTrustAccount_zxSxOHIZQX49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Ordinary shares subject to possible redemption at June 10, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_c20260610_z44xBEodANzg" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary shares subject to possible redemption">115,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SubsequentMeasurementForInterestEarnedInTrustAccount_zPyDfpVVQBif" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Subsequent measurement for interest earned in the Trust Account</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">226,525</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt; padding-bottom: 2.5pt">Ordinary shares subject to possible redemption as of June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_c20260630_zfX44C9qpDVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary shares subject to possible redemption">115,226,525</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

11500000

1500000

10.00

11.50

11500000

On June 30, 2026 ordinary shares reflected on the balance sheet were reconciled in the following table: SCHEDULE OF ORDINARY SHARES REFLECTED ON BALANCE SHEET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_494_20260630__20260630_zWBoB7lDWeCa" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_zzsSRrzQDWLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 84%; font-weight: bold; text-align: left">Gross Proceeds</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">115,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProceedsFromIssuanceOfWarrants_iN_di_zUFfHDe2sHRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proceeds allocated to public rights</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,964,715</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--ProceedsFromOtherEquity_iN_di_zPtK7qRBuqf7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Proceeds allocated to public warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,211,710</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--PaymentsOfStockIssuanceCosts_iN_di_za5KczwPMZi8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Offering costs allocated to ordinary shares subject to possible redemption</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,243,742</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--TemporaryEquityAccretionToRedemptionValue_zd70NSgo2cp8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Accretion of carrying value to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,420,167</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--StockIssuedDuringPeriodValueSubsequentMeasurementOfOrdinarySharesSubjectToPossibleRedemptionInterestEarnedAndUnrealizedGainOnTrustAccount_zxSxOHIZQX49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Ordinary shares subject to possible redemption at June 10, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_c20260610_z44xBEodANzg" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary shares subject to possible redemption">115,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SubsequentMeasurementForInterestEarnedInTrustAccount_zPyDfpVVQBif" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Subsequent measurement for interest earned in the Trust Account</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">226,525</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt; padding-bottom: 2.5pt">Ordinary shares subject to possible redemption as of June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iI_c20260630_zfX44C9qpDVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary shares subject to possible redemption">115,226,525</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

115000000

18964715

1211710

4243742

24420167

115000000

226525

115226525

NOTE 4 – PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Company consummated a private placement of <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260610__20260610__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z3b2pQlohTw7" title="Number of units issued">150,000 Private Placement Units, at a price of $10.00 per Private Placement Unit, for aggregate gross proceeds of $1,500,000. Each Private Placement Unit consists of one ordinary share, one Private Placement Right and one Private Placement Warrant. Each Private Placement Right will entitle the holder to receive one ordinary share upon consummation of the initial business combination. Each Private Placement Warrant will entitle the holder to purchase one ordinary share at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260610__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z5fN3GQFFNNa" title="Warrant exercise price">11.50 per share, subject to adjustment as provided in the warrant agreement. The Private Placement Warrants become exercisable on the later of (i) the consummation of the Company’s initial business combination and (ii) 12 months from the closing of the Initial Public Offering, and expire five years after the consummation of the initial business combination or upon liquidation of the Company if the Company fails to complete an initial business combination, in each case as set forth in the Warrant Agreement. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS

150000

10.00

1500000

11.50

NOTE 5 – RELATED PARTY TRANSACTIONS Founder shares In August 2021, the Company issued <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20210801__20210831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zgQbqJVOqRqi" title="Number of shares issued">1,000,000 insider shares to the Sponsor. In March 2022, the Company issued an additional 725,000 shares to the Sponsor. In December 2025, the Company issued an additional 575,000 shares to the Sponsor. In February 2026, the Company issued an additional 1,533,333 shares to the Sponsor, resulting in an aggregate of <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250701__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zgNHtUvCZIX" title="Number of shares issued">3,833,333 shares with a purchase price of $<span id="xdx_906_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20250701__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zzdA8zeu8Ph7" title="Sale of stock price">25,000. The Sponsor agreed to forfeit up to <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_c20250701__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zHIVtZSl3M5f" title="Number of shares forfeited">500,000 founder shares to the extent that the over-allotment option is not exercised in full by the underwriters, so that the Sponsor would represent <span id="xdx_90C_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_uPure_c20250701__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zidHNLtpynqe" title="Ownership percentage">25% of the Company’s issued and outstanding shares after the Initial Public Offering. Additionally, our initial shareholders have agreed not to transfer, assign or sell any of the insider shares (except to certain permitted transferees) and for a period that is the earlier of (A) 180 days after the date of the Business Combination or (B) the date on which we complete a liquidation, merger, stock exchange or other similar transaction after an initial Business Combination that results in all of the Company’s public shareholders having the right to exchange their ordinary shares for cash, securities or other property, (the “Lock-Up Period”) and shall not, (i) offer, pledge, sell, contract to sell, sell any option or contract to purchase, lend, or otherwise transfer or dispose of, directly or indirectly, any shares of capital stock of the Company or any securities convertible into or exercisable or exchangeable for shares of capital stock of the Company; (ii) file or caused to be filed any registration statement with the SEC relating to the offering of any shares of capital stock of the Company or any securities convertible into or exercisable or exchangeable for shares of capital stock of the Company; (iii) complete any offering of debt securities of the Company, other than entering into a line of credit with a traditional bank or (iv) enter into any swap or other arrangement that transfers to another, in whole or in part, any of the economic consequences of ownership of capital stock of the Company, whether any such transaction described in clause (i), (ii), (iii) or (iv) above is to be settled by delivery of shares of capital stock of the Company or such other securities, in cash or otherwise. On June 10, 2026 since the underwriter exercised the over-allotment in full, <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_do_c20260610__20260610__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zHxbNKA9lSjf" title="Number of shares forfeited">no founder shares were forfeited. Private Placement The Company consummated the sale of <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250701__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zVU6VPno09N5" title="Number of shares issued">150,000 Private Placement Units at a price of $10.00 per Private Placement Unit in a private placement to the Sponsor, generating gross proceeds of $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20250701__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zRyc4RFA0lCb" title="Gross proceeds private placement">1,500,000 to the Company (See Note 4). Promissory Note – Related Party On March 31, 2022, the Company issued an unsecured promissory note (the “Promissory Note”) to the Sponsor, pursuant to which the Company may borrow up to an aggregate principal amount of $600,000. The Promissory Note is non-interest bearing and payable promptly the earlier of (i) December 31, 2024 and (ii) the date on which the Company consummates an initial public offering of its securities or the date on which the Company determines not to conduct an initial public offering of its securities. On August 19, 2024, the Company and the Sponsor amended and restated the Promissory note, the principal amount reduced to $300,000. On January 1, 2025, the Company and the Sponsor or SB Capital Holding Corporation (the “Assignor”) in interest executed a new Promissory Note to completely amend and replace that certain Promissory Note dated as of August 19, 2024. The new Promissory Note with principal amount up to $600,000 is non-interest bearing and extends the maturity to the earlier of (i) <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20250101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SBCapitalHoldingCorporationMember_zrMCSwVC50Ma" title="Maturity date">December 31, 2025 and (ii) the date on which the Company consummates an initial public offering of its securities or the date on which the Company determines not to conduct an initial public offering of its securities. The Company consents to the assignment and agrees to pay Assignor directly. Assignor retains obligations under the note unless modified with Assignee’s consent. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 5 – RELATED PARTY TRANSACTIONS (Continued) Promissory Note – Related Party (continued) On January 1, 2026, the Company and the Sponsor executed a written amendment agreement to further amend the new Promissory Note that took effect on January 1, 2025. This amendment extends the maturity date of the new Promissory Note to the earlier of (i) December 31, 2026, or (ii) the date on which the Company consummates an initial public offering of its securities or the date on which the Company determines not to conduct an initial public offering of its securities. All other terms and conditions of the Promissory Note remain unchanged and in full force and effect. Prior to the consummation of the Initial Public Offering, the Company had $480,772 outstanding under the Promissory Note, including amounts advanced to fund formation and offering-related expenses. Upon the closing of the Initial Public Offering on June 10, 2026, the Company repaid the entire outstanding balance of $480,772 using proceeds from the private placement. As of June 30, 2026, no amounts remained outstanding under the Promissory Note. Administrative Services Arrangement The Sponsor agreed that, commencing from the date that the Company’s securities were first listed on NYSE through the earlier of the Company’s consummation of a Business Combination and its liquidation, to make available to the Company certain general and administrative services, including office space, administrative and support services, as the Company may require from time to time. The Company has agreed to pay the Sponsor $10,000 per month for these services.

1000000

725000

575000

1533333

3833333

25000

500000

0.25

150000

10.00

1500000

600000

300000

600000

2025-12-31

2026-12-31

480772

10000

NOTE 6 – REDEEMABLE ORDINARY SHARES AND SHAREHOLDERS’ DEFICIT Ordinary shares The Company is authorized to issue 500,000,000 ordinary shares with a par value of $0.0001. Holders of the Company’s ordinary shares are entitled to one vote for each share. As of June 30, 2026 there were 4,153,333 non-redeemable ordinary shares issued and outstanding, and 11,500,000 ordinary shares subject to possible redemption which were classified outside of permanent equity on the balance sheet. Rights Each holder of a right is entitled to receive one ordinary share upon consummation of the Company’s initial Business Combination, even if the holder of such right redeemed all shares held by it in connection with the Business Combination. No additional consideration is required to be paid by a holder of rights in order to receive the ordinary shares underlying such rights upon consummation of a Business Combination, as the consideration therefore was included in the purchase price paid by investors in the Initial Public Offering. If the Company enters into a definitive agreement for a Business Combination in which the Company is not the surviving entity, the definitive agreement will provide for the holders of rights to receive the same per-share consideration received by holders of ordinary shares in the transaction on an as-converted basis, and each holder of a right will be required to affirmatively convert its rights in order to receive the underlying ordinary shares without payment of additional consideration. The ordinary shares issuable upon conversion of the rights are freely tradable, except to the extent held by affiliates of the Company. If the Company does not consummate an initial business combination and liquidates, the rights will expire without value. As of June 30, 2026, the Company had 11,500,000 Public Rights and <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z2U3IFY4glBb" title="Sale of shares to sponsor in private placement">150,000 Private Placement Rights outstanding. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 6 – REDEEMABLE ORDINARY SHARES AND SHAREHOLDERS’ DEFICIT (Continued) Warrants In connection with the Initial Public Offering, the Company issued Public Warrants and Private Placement Warrants. Each warrant entitles the holder to purchase one ordinary share at an exercise price of $11.50 per share, subject to adjustment as provided in the Warrant Agreement. The warrants become exercisable on the later of (a) the completion of the Company’s initial Business Combination and (b) 12 months after the closing of the Initial Public Offering. The warrants will expire five years after the completion of the initial Business Combination or upon liquidation of the Company if the Company fails to complete an initial Business Combination within the required period. The Public Warrants may also expire upon redemption in accordance with the Warrant Agreement. The Company has agreed that, as soon as practicable, but in no event later than 15 business days after the closing of the initial Business Combination, it will use its best efforts to file with the SEC a registration statement covering the ordinary shares issuable upon exercise of the warrants and to maintain a current prospectus relating to such ordinary shares until the warrants expire or are redeemed, as applicable. If a registration statement covering the ordinary shares issuable upon exercise of the warrants is not effective by the 60th business day after the closing of the initial Business Combination, holders may, until such time as an effective registration statement becomes available and during any period in which the Company fails to maintain an effective registration statement, exercise the warrants on a “cashless basis” pursuant to an available exemption from registration under the Securities Act. If no such exemption is available, holders will not be able to exercise the warrants on a cashless basis. In no event will the Company be required or permitted to net cash settle the warrants. The Public Warrants may be redeemed, in whole and not in part, at a price of $0.01 per warrant once the Public Warrants become exercisable, provided that the last sales price of the ordinary shares equals or exceeds $18.00 per share, subject to adjustment, on each of 20 trading days within any 30-trading-day period ending on the third trading day prior to the date on which notice of redemption is given, and the other conditions specified in the Warrant Agreement are satisfied. If the Company elects to redeem the Public Warrants, it may require holders exercising such warrants to do so on a cashless basis in accordance with the Warrant Agreement. So long as the Private Placement Warrants are held by the Sponsor or the Representative, as applicable, they may be exercised for cash or on a cashless basis and are not subject to the foregoing redemption provisions applicable to the Public Warrants. The Private Placement Warrants will not become Public Warrants as a result of any transfer, regardless of the identity of the transferee. The Warrant Agreement provides for customary adjustments to the exercise price and/or the number of ordinary shares issuable upon exercise of the warrants in connection with specified events, including share dividends, subdivisions, combinations, rights offerings and certain distributions. In connection with a Business Combination, no adjustment will be made to the exercise price of the warrants or the number of ordinary shares issuable upon exercise of the warrants. However, if, at the closing of the Business Combination, the Company issues ordinary shares for cash in a single broadly marketed financing to unaffiliated third-party investors at a per-share cash price below $9.20, the $18.00 per share redemption trigger applicable to the Public Warrants will be adjusted one time at closing to 180% of such new issuance price, rounded to the nearest cent. As of June 30, 2026, the Company had 11,500,000 Public Warrants and <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zz7C3KhF3Xi7" title="Sale of shares to sponsor in private placement">150,000 Private Placement Warrants outstanding. Warrants may only be exercised for whole ordinary shares, and no fractional warrants will be issued.

500000000

0.0001

ordinary shares are entitled to one vote for each share

4153333

11500000

150000

11.50

The Public Warrants may be redeemed, in whole and not in part, at a price of $0.01 per warrant once the Public Warrants become exercisable, provided that the last sales price of the ordinary shares equals or exceeds $18.00 per share, subject to adjustment, on each of 20 trading days within any 30-trading-day period ending on the third trading day prior to the date on which notice of redemption is given, and the other conditions specified in the Warrant Agreement are satisfied. If the Company elects to redeem the Public Warrants, it may require holders exercising such warrants to do so on a cashless basis in accordance with the Warrant Agreement

The Warrant Agreement provides for customary adjustments to the exercise price and/or the number of ordinary shares issuable upon exercise of the warrants in connection with specified events, including share dividends, subdivisions, combinations, rights offerings and certain distributions. In connection with a Business Combination, no adjustment will be made to the exercise price of the warrants or the number of ordinary shares issuable upon exercise of the warrants. However, if, at the closing of the Business Combination, the Company issues ordinary shares for cash in a single broadly marketed financing to unaffiliated third-party investors at a per-share cash price below $9.20, the $18.00 per share redemption trigger applicable to the Public Warrants will be adjusted one time at closing to 180% of such new issuance price, rounded to the nearest cent.

11500000

150000

NOTE 7 – COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares and the Private Placement Shares, the Private Placement Warrants and the Private Placement Rights are entitled to registration rights pursuant to a registration rights agreement signed prior to or on the effective date of the Initial Public Offering, requiring the Company to register such securities for resale. The holders of these securities are entitled to make up to three demands, excluding short-form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. The Company bears the expenses incurred in connection with the filing of any such registration statements. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 7 – COMMITMENTS AND CONTINGENCIES (Continued) Risks and Uncertainties The United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and the recent escalation of conflict in the Middle East. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication (SWIFT) payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and the escalation of the conflict in the Middle East and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian-Ukrainian conflict, the escalation of the conflict in the Middle East and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial Business Combination and any target business with which the Company may ultimately consummate an initial Business Combination. Underwriting Agreement In connection with the Initial Public Offering, the Company granted the underwriter a 45-day option to purchase up to an additional <span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250701__20260630__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zbNrIRgrloX9" title="Number of stock issued">1,500,000 Public Units to cover over-allotments. On June 10, 2026, the underwriter exercised the over-allotment option in full. The Company paid cash underwriting discounts of $517,500 upon the closing of the Initial Public Offering and agreed to pay deferred underwriting commissions of $4,025,000. The deferred underwriting commissions are payable only upon the consummation of the Company’s initial Business Combination and will be forfeited if the Company does not consummate an initial Business Combination. In addition, upon the closing of the Initial Public Offering, the Company issued 170,000 ordinary shares to A.G.P./Alliance Global Partners and/or its designees as partial underwriting compensation (the “Representative Shares”). The fair value of the Representative Shares on the issuance date was approximately $280,500 and was accounted for as a non-cash offering cost. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS

1500000

517500

4025000

170000

280500

NOTE 8 – FAIR VALUE MEASUREMENTS The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. “Fair value” is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 3%">●</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify">Level 1 - Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 - Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 - Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability.</td></tr> </table> SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zge1TkONJvYc" style="text-align: center">Prices in</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zACqmq2GZJM2" style="text-align: center">Other</td><td> </td><td> </td> <td colspan="2" id="xdx_49D_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z1mzQ4wroCJ3" style="text-align: center">Other</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">Active</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Observable</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Unobservable</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">Markets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Inputs</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">At June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--MarketableSecurities_iI_zZKvbDCdxE8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">Money Market Funds (marketable securities held in Trust Account)</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 14%">115,226,525</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 14%"> -</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 14%"> -</td><td style="text-align: left; width: 1%"> </td></tr> </table> As of June 30, 2025, the Company did not have any assets measured at fair value on a recurring basis.

SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zge1TkONJvYc" style="text-align: center">Prices in</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zACqmq2GZJM2" style="text-align: center">Other</td><td> </td><td> </td> <td colspan="2" id="xdx_49D_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z1mzQ4wroCJ3" style="text-align: center">Other</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">Active</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Observable</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Unobservable</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">Markets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Inputs</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">At June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--MarketableSecurities_iI_zZKvbDCdxE8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">Money Market Funds (marketable securities held in Trust Account)</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 14%">115,226,525</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 14%"> -</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 14%"> -</td><td style="text-align: left; width: 1%"> </td></tr> </table>

115226525

NOTE 9 – SEGMENT REPORTING ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Executive Officer, who reviews the assets, operating results and financial metrics of the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment. OCEAN CAPITAL ACQUISITION CORPORATION NOTES TO THE FINANCIAL STATEMENTS NOTE 9 – SEGMENT REPORTING (Continued) The CODM assesses performance for the single segment and decides how to allocate resources based on net income (loss) that also is reported on the statement of operations as net income (loss). The measure of segment assets is reported on the balance sheet as total assets. <p id="xdx_892_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zrnxaAm0T7K" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF SEGMENT ASSETS REPORTED ON BALANCE SHEET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250701__20260630_zX071PMv9mR5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2026</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630_zX63eSepb3ii" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Years Ended June 30,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2026</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--GeneralAndAdministrativeExpense_msNILzmXm_z4LZZTwocEpd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">General and administrative expenses</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">265,286</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">189,492</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InvestmentIncomeInterest_iN_di_maNILzmXm_zLfAUAHhAH21" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">Interest earned in trust account</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(226,525</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_iT_mtNILzmXm_zYIk3jDT4vMj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">Net Loss</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(38,761</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(189,492</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The key measures of segment profit or loss reviewed by the CODM are formation and operational costs. Formation and operational costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete the Business Combination within the Combination Period. The CODM also reviews formation and operational costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Formation and operational costs, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income are reported on the statement of operations and described within their respective disclosures.

<p id="xdx_892_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zrnxaAm0T7K" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF SEGMENT ASSETS REPORTED ON BALANCE SHEET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250701__20260630_zX071PMv9mR5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2026</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240701__20250630_zX63eSepb3ii" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Years Ended June 30,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2026</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--GeneralAndAdministrativeExpense_msNILzmXm_z4LZZTwocEpd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">General and administrative expenses</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">265,286</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">189,492</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InvestmentIncomeInterest_iN_di_maNILzmXm_zLfAUAHhAH21" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">Interest earned in trust account</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(226,525</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_iT_mtNILzmXm_zYIk3jDT4vMj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">Net Loss</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(38,761</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(189,492</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

265286

189492

226525

-38761

-189492

NOTE 10 – SUBSEQUENT EVENTS Unit Separation On July 29, 2026, the Company announced that holders of the units sold in its initial public offering may elect to separately trade the ordinary shares, rights, and warrants included in the units commencing on August 3, 2026. Each unit consists of one ordinary share, one right, and one warrant. Units not separated will continue to trade on the NYSE under the symbol “OCACU.” The separated ordinary shares, rights, and warrants will trade on the NYSE under the symbols “OCAC,” “OCACR,” and “OCACW,” respectively. Board Changes On August 14, 2026, Mr. Hin Wing (Simon) Wong resigned as a director of the Company, effective immediately. On the same date, Dr. Hiu Man (Elliott) Cheng resigned as a director and as Chairperson of each of the Audit Committee, the Corporate Governance and Nominating Committee, and the Compensation Committee, effective immediately. Neither resignation resulted from any disagreement with the Company on any matter relating to its operations, policies, or practices. On August 16, 2026, the Company’s board of directors appointed Mr. Wei-Chieh Hao as an independent director and Chairperson of each of the Corporate Governance and Nominating Committee and the Compensation Committee, effective immediately. On August 18, 2026, the Company’s board of directors appointed Mr. Richard T. Betts as an independent director and Chairperson of the Audit Committee, effective immediately. Change in Ownership of Sponsor On September 17, 2026, pursuant to separate share transfer instruments, all of the issued and outstanding equity interests of SB Capital Holding Corporation, the Company’s Sponsor, were transferred to Chi-Ping Cindy Lee. Following the transfers, Ms. Lee owns <span id="xdx_90C_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_c20260917__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--OwnershipAxis__custom--MSLeeMember_zRxkg0Su3hF9" title="Ownership percentage">100% of the issued and outstanding equity interests of the Sponsor and exercises sole voting and dispositive power over the securities of the Company held by the Sponsor. The Sponsor remained the record holder of the same number of Company securities, and the Company was not a party to the transfers and received no consideration in connection therewith. Independent Director Compensation Arrangements On August 16, 2026 and August 18, 2026, the Company entered into independent director agreements with Wei-Chieh Hao and Richard T. Betts, respectively. Mr. Hao’s agreement does not provide for any equity award or other compensation prior to the consummation of the Company’s initial Business Combination. Pursuant to Mr. Betts’ agreement, subject to the consummation of the Company’s initial Business Combination and his continued service through the closing thereof, Mr. Betts is entitled to receive from the Sponsor a shareholder interest representing an indirect economic interest in <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260818__20260818__dei--LegalEntityAxis__custom--MrBettsMember__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_ztwmMmBE7cAj" title="New shares issued"><span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260816__20260816__dei--LegalEntityAxis__custom--MrBettsMember__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zIPBA96Qufhd" title="New shares issued">20,000 insider shares held by the Sponsor. The arrangement with Mr. Betts is accounted for under ASC Topic 718, “Compensation—Stock Compensation.” As the arrangement was entered into subsequent to June 30, 2026, no related share-based compensation expense was recognized for the year ended June 30, 2026.

20000

Represents the fair value of Representative Shares, net of offering costs allocated to equity-classified instruments.