Indigo Acquisition Corp. is a newly formed special purpose acquisition company (SPAC) that completed its IPO in mid-2025, raising substantial capital earmarked exclusively for a future business combination. Since inception, the company has generated no operating revenues and remains focused on deploying its capital in a high-quality target acquisition across industries or geographies. Key financial metrics highlight strong liquidity retained in a trust account, alongside typical pre-combination expenses and share-based compensation. The critical path forward hinges on accomplishing a business combination before April 2027 to avoid liquidation, with capital structure details emphasizing Sponsor influence and redemption mechanics designed to protect public shareholders.