AI Infrastructure Acquisition Corp. filed its Form 10-Q for the quarterly period ended September 30, 2026 with the Securities and Exchange Commission on November 9, 2026, reporting trust account assets of $143,017,909 and net income of $1,177,030 for the third quarter.

Key Highlights

  • Trust account balance: Investments held in the Trust Account totaled $143,017,909 as of September 30, 2026, up from $139,254,999 at December 31, 2025.
  • Redemption value: The 13,800,000 Class A shares subject to possible redemption carried a redemption value of $10.36 per share as of September 30, 2026, compared with $10.09 per share at December 31, 2025.
  • Q3 2026 net income: The company reported net income of $1,177,030 for the three months ended September 30, 2026, driven primarily by trust account interest income of $1,294,977.
  • Nine-month net income: Net income for the nine months ended September 30, 2026 was $3,335,577, against general and administrative expenses of $453,911.
  • Shares outstanding: As of November 9, 2026, there were 14,690,000 Class A ordinary shares and 4,600,000 Class B ordinary shares issued and outstanding.
  • Total shareholders' equity: Shareholders' equity stood at $683,099 as of September 30, 2026, down from $1,116,812 at December 31, 2025, reflecting remeasurement of redeemable shares.
  • Shell company status: The registrant indicated it is a shell company as defined in Rule 12b-2 of the Exchange Act.

AI Infrastructure Acquisition Corp. Reports Q3 2026 Financial Position and Trust Account Growth

According to the filing, AI Infrastructure Acquisition Corp. (NYSE:AIIA) held $143,017,909 in its Trust Account as of September 30, 2026, an increase of approximately $3,762,910 attributable to interest earned on those investments during the nine-month period. The company disclosed total assets of $143,851,768 at the end of the quarter, with cash and cash equivalents of $805,697 and prepaid expenses of $28,162 making up the remainder of current assets.

The company reported trust account interest income of $1,294,977 for the three months ended September 30, 2026, which more than offset general and administrative expenses of $125,384 during the same period, resulting in net income of $1,177,030 for the quarter. For the nine months ended September 30, 2026, total other income was $3,789,488, inclusive of $26,578 in non-trust interest income and $3,762,910 from the trust account. Basic and diluted income per share for both Class A shares subject to possible redemption and non-redeemable Class A and Class B ordinary shares was $0.17 for the nine-month period and $0.06 for the three-month period, according to the filing.

The filing disclosed that accumulated deficit grew to $584,342 as of September 30, 2026, from $157,009 at December 31, 2025, reflecting ongoing remeasurement of Class A shares subject to possible redemption to their redemption value. Total liabilities were reported at $150,760, consisting primarily of other current liabilities of $120,760 and an amount due to the Sponsor of $30,000. The company was incorporated in the Cayman Islands and is classified as a non-accelerated filer, smaller reporting company, and emerging growth company.

What Was Disclosed

AI Infrastructure Acquisition Corp. filed its quarterly report covering the period ended September 30, 2026, disclosing trust account growth to $143,017,909, a per-share redemption value of $10.36, nine-month net income of $3,335,577, and 14,690,000 Class A ordinary shares outstanding as of November 9, 2026.