---
title: "AI Infrastructure Acquisition | 10-Q: FY2026 Q1 Revenue: USD 0"
type: "News"
locale: "en"
url: "https://longbridge.com/en/news/286152595.md"
datetime: "2026-05-12T20:26:00.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/286152595.md)
  - [en](https://longbridge.com/en/news/286152595.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/286152595.md)
---

# AI Infrastructure Acquisition | 10-Q: FY2026 Q1 Revenue: USD 0

Revenue: As of FY2026 Q1, the actual value is USD 0.

EPS: As of FY2026 Q1, the actual value is USD 0.06.

EBIT: As of FY2026 Q1, the actual value is USD -1.398 M.

#### Financial Performance for the Three Months Ended March 31, 2026

-   **Net Income:** AI Infrastructure Acquisition Corp. reported a net income of $1,071,471 for the three months ended March 31, 2026.
-   **Operational Expenses:** General and administrative expenses totaled $163,301 for the period.
-   **Other Income:** Total other income was $1,234,772, which included interest income of $10,282 and interest income from the trust account of $1,224,490.

#### Balance Sheet Highlights as of March 31, 2026

-   **Cash and Cash Equivalents:** Cash and cash equivalents were $1,119,332, a decrease from $1,240,395 as of December 31, 2025.
-   **Investments in Trust Account:** Investments held in the Trust Account increased to $140,479,489 as of March 31, 2026, from $139,254,999 as of December 31, 2025.
-   **Total Liabilities:** Total liabilities were $167,021, including $20,000 due to Sponsor and $147,021 in other current liabilities, compared to $131,718 as of December 31, 2025.
-   **Accumulated Deficit:** The accumulated deficit increased to -$310,028 as of March 31, 2026, from -$157,009 as of December 31, 2025.
-   **Additional Paid-in Capital:** Additional paid-in capital was $1,266,892 as of March 31, 2026.

#### Cash Flow from Operations

-   **Net Cash Used in Operating Activities:** Net cash used in operating activities for the three months ended March 31, 2026, was -$114,683. This was primarily influenced by net income of $1,071,471, offset by interest earned on investments held in the Trust Account of -$1,224,490.

#### Per Share Data

-   Basic and diluted income per share for Class A ordinary shares subject to possible redemption was $0.06. Basic and diluted net income per share for non-redeemable Class A and Class B ordinary shares was also $0.06.

#### Future Outlook and Strategy

AI Infrastructure Acquisition Corp. is a blank check company focused on effecting a business combination within the AI data center industry. The company anticipates that its current cash reserves outside the Trust Account, amounting to $1,119,332 as of March 31, 2026, will be sufficient for operations for at least 18 months from the Initial Public Offering’s closing, assuming no business combination occurs during this period. The company expects to incur significant costs in pursuing its acquisition plans and may need additional financing if current estimates for due diligence and negotiation are insufficient.

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