$IPEX

Inflection Point Acquisition Corp. V

CIK:0002028355|SEC Filings

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Formation and operating costs	$ 440,790	$ 46,942	$ 986,584	$ 87,365
Loss from Operations	(440,790)	(46,942)	(986,584)	(87,365)
Other Income:
Interest earned on marketable securities held in trust account	797,733	903,585	1,583,288	1,320,794
Interest Income	601	4,868	1,296	8,019
Total other income	798,334	908,453	1,584,584	1,328,813
Net Income	$ 357,544	$ 861,511	$ 598,000	$ 1,241,448
Class A Redeemable Ordinary Shares
Other Income:
Weighted average shares outstanding	8,625,000	8,625,000	8,625,000	6,480,663
Basic net income per share	$ 0.03	$ 0.07	$ 0.05	$ 0.13
Diluted net income per share	$ 0.03	$ 0.07	$ 0.05	$ 0.13
Class A Non-Redeemable Ordinary Shares
Other Income:
Weighted average shares outstanding	2,294,375	265,625	2,294,375	200,694
Basic net income per share	$ 0.03	$ 0.07	$ 0.05	$ 0.13
Diluted net income per share	$ 0.03	$ 0.07	$ 0.05	$ 0.13
Class B Non-Redeemable Ordinary Shares
Other Income:
Weighted average shares outstanding	990,000	3,018,750	990,000	3,018,750
Basic net income per share	$ 0.03	$ 0.07	$ 0.05	$ 0.13
Diluted net income per share	$ 0.03	$ 0.07	$ 0.05	$ 0.13

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash Flows from Operating Activities:
Net income	$ 598,000	$ 1,241,448
Adjustments to reconcile net income to net cash used in operating activities:
Income earned on marketable securities held in Trust Account	(1,583,288)	(1,320,794)
Changes in operating assets and liabilities:
Prepaid Expenses	65,263	(60,802)
Accounts payable and accrued expenses	655,513	12,886
Related party payable		(103,689)
Net cash used in operating activities	(264,511)	(230,951)
Cash Flows from Investing Activities:
Cash deposited in Trust Account		(86,250,000)
Net cash used in investing activities		(86,250,000)
Cash Flows from Financing Activities:
Proceeds received from the initial public offering, gross		86,250,000
Proceeds received from private placement		2,656,250
Proceeds from Sponsor Loan	300,000	500,000
Offering costs paid		(2,429,226)
Net cash provided by financing activities	300,000	86,977,023
Net increase in cash	35,489	496,072
Cash - beginning of the period	25,745
Cash - ending of the period	61,234	496,072
Supplemental disclosure of noncash investing and financing activities:
Payment of deferred offering costs included in Related party payable balance		140,000
Proceeds allocated to public rights		7,848,750
Allocation of offering costs to ordinary shares subject to redemption		5,467,622
Remeasurement adjustment on ordinary shares subject to possible redemption	13,316,372	13,316,372
Subsequent measurement of ordinary shares subject to possible redemption	785,555	417,209
Deferred underwriting commissions	3,450,000	3,450,000
Reclassification of value for Class A ordinary shares		86,250,000
Conversion of Class B shares to Class A shares	$ 203

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Assets [Abstract]
Cash	$ 61,234	$ 25,745
Prepaid expenses	97,754	163,017
Total current assets	158,988	188,762
Marketable securities held in trust account	90,922,578	89,339,290
Total Assets	91,081,566	89,528,052
Liabilities, Ordinary Shares subject to possible redemption, and Shareholders’ Deficit
Accounts payable and accrued expenses	2,923,984	2,268,470
Total current liabilities	2,923,984	2,268,470
Deferred underwriting fee	3,450,000	3,450,000
Sponsor Loan Payable	800,000	500,000
Total non-current liabilities	4,250,000	3,950,000
Total Liabilities	7,173,984	6,218,470
Commitment and Contingencies (Note 6)
Shareholders’ Deficit
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding
Additional paid-in capital
Accumulated deficit	(7,015,325)	(6,030,037)
Total Shareholders’ Deficit	(7,014,996)	(6,029,708)
Total Liabilities, Ordinary Shares subject to possible redemption, and Shareholders’ Deficit	91,081,566	89,528,052
Class A Ordinary Shares
Temporary equity – Class A ordinary shares subject to possible redemption
Class A ordinary shares, $0.0001 par value; 8,625,000 shares subject to possible redemption at $10.54 and 10.36 per share as of June 30, 2026 and December 31, 2025, respectively	90,922,578	89,339,290
Shareholders’ Deficit
Ordinary shares, value	230	230
Class B Ordinary Shares
Shareholders’ Deficit
Ordinary shares, value	$ 99	$ 99