$ALISU

Calisa Acquisition Corp

CIK:0002026767|SEC Filings

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Formation and operating costs	$ (169,363)	$ (22,733)	$ (757,380)	$ (22,733)
Loss from operations	(169,363)	(22,733)	(757,380)	(22,733)
Other Income
Bank interest income	2,132	30	5,512	30
Interest earned on cash and investments held in Trust Account	539,588		1,070,938
Total other income	541,720	30	1,076,450	30
Net income (loss)	$ 372,357	$ (22,703)	$ 319,070	$ (22,703)
Diluted weighted average ordinary shares outstanding			6,000,000
Diluted net income (loss) per share	$ 0.04		$ 0.04
Redeemable Ordinary Shares [Member]
Other Income
Basic weighted average ordinary shares outstanding	6,000,000		6,000,000
Diluted weighted average ordinary shares outstanding	6,000,000		6,000,000
Basic net income (loss) per share	$ 0.04		$ 0.04
Diluted net income (loss) per share	$ 0.04		$ 0.04
Non-Redeemable Ordinary Shares [Member]
Other Income
Basic weighted average ordinary shares outstanding	2,427,500	2,136,082	2,427,500	2,134,715
Diluted weighted average ordinary shares outstanding	2,427,500	2,136,082	2,427,500	2,134,715
Basic net income (loss) per share	$ 0.04	$ (0.01)	$ 0.04	$ (0.01)
Diluted net income (loss) per share	$ 0.04	$ (0.01)	$ 0.04	$ (0.01)

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 319,070	$ (22,703)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Transaction costs paid on behalf of the Company	451,009
Interest earned on cash and investments held in Trust Account	(1,070,938)
Changes in operating assets and liabilities:
Prepaid expenses	60,222	2,133
Accounts payable	17,594
Other receivable		(150)
Accrued expenses	(15)
Accrued offering costs	(3,973)
Due to related party		20,600
NET CASH USED IN OPERATING ACTIVITIES	(227,031)	(120)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(227,031)	(120)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	459,048	1,487
CASH AND CASH EQUIVALENTS AT END OF PERIOD	232,017	1,367
Supplemental disclosure of cash flow information:
Deferred offering costs charged to additional paid-in capital – EBC founder shares		47,880
Deferred offering costs paid by related party		14,550
Accrued offering costs paid by related party		43,705
Issuance of EBC founder shares subscription receivable		454
Contribution of transaction cost	451,009
Subsequent measurement of ordinary shares subject to possible redemption	$ 1,070,938

Consolidated Balance Sheets - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Assets
Cash and cash equivalents	$ 232,017	$ 459,048
Prepaid expenses	68,952	129,174
Total current assets	300,969	588,222
Cash and Investments held in trust	61,500,162	60,429,224
Total assets	61,801,131	61,017,446
Liabilities and Shareholders’ Equity
Accounts payable	17,594
Accrued offering costs	75,000	78,973
Total current liabilities	98,792	85,186
Total liabilities	98,792	85,186
Commitments and contingencies
Ordinary shares subject to possible redemption, 6,000,000 shares at redemption value of $10.25 and $10.07 per share as of June 30, 2026 and December 31, 2025, respectively	61,500,162	60,429,224
Shareholders’ Equity:
Preference shares, $0.000075 par value; 2,666,666 shares authorized; none issued and outstanding
Ordinary shares, $0.000075 par value; 266,666,666 shares authorized; 2,427,500 shares issued and outstanding as of June 30, 2026 and December 31, 2025 (excluding 6,000,000 shares subject to possible redemption)	182	182
Additional paid-in capital		336,822
Retained earnings	201,995	166,032
Total shareholders’ equity	202,177	503,036
Total Liabilities and Shareholders’ Equity	61,801,131	61,017,446
Nonrelated Party [Member]
Liabilities and Shareholders’ Equity
Accrued expenses		15
Related Party [Member]
Liabilities and Shareholders’ Equity
Accrued expenses	$ 6,198	$ 6,198