Rising Dragon Acquisition Corp. Files Q2 2025 10-Q

Ticker: RDACU · Form: 10-Q · Filed: Aug 14, 2025 · CIK: 2018145

Sentiment: neutral

Topics: spac, 10-q, financials

TL;DR

Rising Dragon Acquisition Corp. 10-Q filed for Q2 2025. Based in China, operates as a blank check company.

AI Summary

Rising Dragon Acquisition Corp. filed its 10-Q for the quarterly period ended June 30, 2025. The company, incorporated in the Cayman Islands with its principal executive offices in Taiyuan City, China, operates in the blank checks sector. The filing details its financial performance and operational status for the specified quarter.

Why It Matters

This filing provides investors with an update on Rising Dragon Acquisition Corp.'s financial health and operational activities for the second quarter of 2025, crucial for assessing its performance as a SPAC.

Risk Assessment

Risk Level: medium — As a SPAC (Special Purpose Acquisition Company), Rising Dragon Acquisition Corp. faces inherent risks related to finding and completing a business combination within its timeframe.

Key Players & Entities

FAQ

What is the primary business of Rising Dragon Acquisition Corp.?

Rising Dragon Acquisition Corp. is identified as a blank check company, with a Standard Industrial Classification code of [6770] for Blank Checks.

In which jurisdiction was Rising Dragon Acquisition Corp. incorporated?

The company was incorporated in the Cayman Islands.

What is the address of Rising Dragon Acquisition Corp.'s principal executive offices?

The principal executive offices are located at No. 604, Yixing Road, Wanbolin District, Taiyuan City, Shanxi Province, People's Republic of China.

What is the Commission File Number for Rising Dragon Acquisition Corp.?

The Commission File Number is 001-42368.

For what period is this 10-Q report filed?

This report is a quarterly report for the period ended June 30, 2025.

Filing Stats: 4,635 words · 19 min read · ~15 pages · Grade level 18.7 · Accepted 2025-08-14 16:00:59

Key Financial Figures

Filing Documents

- FINANCIAL INFORMATION

Part I - FINANCIAL INFORMATION 1 Item 1. Unaudited Condensed Consolidated Financial Statements 1 Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 2 Item 3.

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk 6 Item 4.

Controls and Procedures

Controls and Procedures 6

- OTHER INFORMATION

Part II - OTHER INFORMATION 7 Item 1.

Legal Proceedings

Legal Proceedings 7 Item 1A.

Risk Factors

Risk Factors 7 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 7 Item 3. Defaults Upon Senior Securities 7 Item 4. Mine Safety Disclosures 7 Item 5. Other Information 7 Item 6. Exhibits 8

- FINANCIAL INFORMATION

PART I - FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements Page Unaudited Condensed Consolidated Balance Sheets F-1 Unaudited Condensed Consolidated Statements of Operations F-2 Unaudited Condensed Consolidated Statements of Changes in Shareholders' Deficit F-3 Unaudited Condensed Consolidated Statements of Cash Flows F-4 Notes to Unaudited Condensed Consolidated Financial Statements F-5 – F-16 1 RISING DRAGON ACQUISITION CORP. CONDENSED CONSOLIDATED BALANCE SHEETS June 30, 2025 December 31, 2024 (Unaudited) ASSETS Current assets: Cash $ 83,406 $ 392,679 Prepaid expense 21,000 63,000 Total Current Assets 104,406 455,679 Investment held in Trust Account 59,536,150 58,330,546 TOTAL ASSETS $ 59,640,556 $ 58,786,225 LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS' DEFICIT Current liabilities: Accrued liabilities $ 21,113 $ 22,500 Due to related party 2,870 - Total Current Liabilities 23,983 22,500 Deferred underwriting compensation 1,868,750 1,868,750 TOTAL LIABILITIES 1,892,733 1,891,250 Commitments and contingencies (Note 7) Ordinary shares subject to possible redemption, 5,750,000 and 5,750,000 shares issued and outstanding at redemption value of $ 10.35 and $ 10.14 as of June 30, 2025 and December 31, 2024, respectively 59,536,150 58,330,546 Shareholders' Deficit: Preference shares, $ 0.0001 par value; 500,000 shares authorized; no shares issued and outstanding - - Ordinary shares, $ 0.0001 par value; 55,000,000 shares authorized; 1,749,375 shares issued and outstanding as of June 30, 2025 and December 31, 2024 (excluding 5,750,000 and 5,750,000 shares subject to possible redemption), respectively 175 175 Accumulated deficit ( 1,788,502 ) ( 1,435,746 ) Total Shareholders' Deficit ( 1,788,327 ) ( 1,435,571 ) TOTAL LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS' DEFICIT $ 59,640,556 $ 58,786,225 The accompanying notes are an integral part of these unaudited condensed consolidated financial stat

financial statements reflect the activities of the Company and each of the following entities

financial statements reflect the activities of the Company and each of the following entities: Name Background Ownership Xpand Boom Technology Inc. ("Acquirer") A Cayman Islands company Incorporated on January 7, 2025 100 % owned by the Company Xpand Boom Solutions Inc. A Cayman Islands company Incorporated on January 7, 2025 100 % owned by the Acquirer 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. F-8 Further, Section 102(b)(1) of the JOBS Act exempts

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