OneIM Acquisition Corp. filed its Form 10-Q for the quarter ended September 30, 2026 with the U.S. Securities and Exchange Commission on November 13, 2026, covering results for both the three and nine months ended on that date.

Key Highlights

  • Trust Account balance: Marketable securities held in the Trust Account totaled $294,830,274 as of September 30, 2026, according to the filing.
  • Redemption value: 28,750,000 Class A ordinary shares were subject to possible redemption at $10.25 per share as of September 30, 2026.
  • Net income, Q3 2026: The company reported net income of $2,612,006 for the three months ended September 30, 2026, driven primarily by earnings on marketable securities held in the Trust Account of $2,663,955.
  • Nine-month net income: Net income for the nine months ended September 30, 2026 was $6,872,234, against formation, general and administrative expenses of $475,344.
  • Shares outstanding: As of November 12, 2026, there were 28,950,000 Class A ordinary shares and 7,187,500 Class B ordinary shares issued and outstanding.
  • Shareholders' deficit: Total shareholders' deficit stood at $(15,179,872) as of September 30, 2026, compared to $(34,134) at December 31, 2025.
  • Over-allotment exercised: The underwriters exercised their over-allotment option in full on January 15, 2026, releasing 937,500 Class B ordinary shares from forfeiture conditions.

OneIM Acquisition Corp. Trust Account and Operating Results for the Nine Months Ended September 30, 2026

According to the filing, OneIM Acquisition Corp. (NASDAQ:OIMAU, NASDAQ:OIM, NASDAQ:OIMAW), a Cayman Islands-incorporated blank check company headquartered at 390 Park Avenue, New York, reported total assets of $295,559,576 as of September 30, 2026, the vast majority of which consisted of marketable securities held in its Trust Account. The company disclosed that 28,750,000 Class A ordinary shares were subject to possible redemption at a redemption value of $10.25 per share, representing the full trust balance of $294,830,274.

For the three months ended September 30, 2026, the company reported earnings on marketable securities held in the Trust Account of $2,663,955 and interest income of $5,372, partially offset by formation, general and administrative expenses of $57,321, yielding net income of $2,612,006, the filing disclosed. Basic and diluted net income per share was $0.07 for both Class A and Class B ordinary shares for the quarter. For the nine months ended September 30, 2026, the company reported net income of $6,872,234, with trust earnings of $7,330,274 offsetting operating expenses of $475,344.

The filing also disclosed a deferred underwriting fee payable of $15,812,500, contributing to total liabilities of $15,909,174. The accumulated deficit grew to $(15,180,611) by September 30, 2026, reflecting accretion of Class A ordinary shares to their redemption value, which the company disclosed totaled $(19,541,530) cumulatively through the nine-month period. The company identified itself as a shell company, smaller reporting company, and emerging growth company in the filing.

What Was Disclosed

OneIM Acquisition Corp. disclosed its unaudited condensed financial statements for the quarter and nine months ended September 30, 2026, including trust account balances, redemption share counts and values, net income, per-share results, and shareholders' deficit positions.