Pershing Square Inc. filed its Form 10-Q with the Securities and Exchange Commission on August 13, 2026, covering the quarterly period ended June 30, 2026.

Key Highlights

  • Exchange and ticker: Common Stock trades on the New York Stock Exchange under the symbol PS (NYSE:PS).
  • Shares outstanding: As of August 10, 2026, there were 400,000,000 shares of common stock, par value $0.001 per share, and 1 special voting share, par value $0.001 per share, issued and outstanding.
  • Emerging growth company: The registrant is classified as an emerging growth company under Rule 12b-2 of the Exchange Act.
  • Filer status: Pershing Square Inc. is classified as a non-accelerated filer and is not a shell company, according to the filing.
  • State of incorporation: The company is incorporated in Nevada, with principal executive offices located in New York, NY.
  • Prior reporting compliance: The registrant indicated it has not been subject to regulatory filing requirements for the past 90 days, reflecting its status as a newly reporting company.

Pershing Square Inc. Business Structure and Quarterly Disclosures

Pershing Square Inc. (NYSE:PS) is an investment management company that, according to the filing, derives its revenues substantially from investment management agreements with affiliated funds, referred to in the filing as PSH and PSUS, as well as from a services agreement related to HHH. The company's business model centers on managing concentrated, long-term investments across its funds, and its financial results are therefore closely tied to the performance of those underlying investment vehicles.

The filing identifies ManagementCo as the controlling entity of Pershing Square Inc., with the registrant noting that ManagementCo's interests may at times differ from those of other shareholders. The company also discloses that it carries a special voting share structure alongside its 400,000,000 shares of common stock, a capital arrangement described in the filing as a key feature of its corporate governance. The registrant further notes that an investment in its common stock is not equivalent to an investment in its funds or in HHH, and that returns from those vehicles should not be taken as indicative of returns expected on the common stock.

The quarterly report covers the period ended June 30, 2026, and includes consolidated financial statements, management's discussion and analysis, and disclosures on market risk and internal controls. The filing contains forward-looking statements, which the company cautions are subject to risks and uncertainties, "many of which are difficult to predict and generally beyond our control," including global market and geopolitical conditions, regulatory changes, cybersecurity risks, and dependence on key personnel including the company's Founder and Chief Investment Officer.

What Was Disclosed

Pershing Square Inc. submitted its quarterly report for the period ended June 30, 2026, disclosing share counts, filer classifications, corporate structure details, and a range of business and regulatory risk factors associated with its investment management operations.