QDRO Acquisition Corp. completed its IPO in March 2026, raising $200 million through the issuance of units consisting of Class A ordinary shares and redeemable warrants. The proceeds are held in a trust account pending an initial business combination. The company reported net income and strong liquidity as of June 30, 2026.

• On March 30, 2026, QDRO Acquisition Corp. consummated its IPO, issuing 20,000,000 units at $10.00 per unit, raising gross proceeds of $200 million [S1].
• Each unit consists of one Class A ordinary share and one-half of one redeemable warrant exercisable at $11.50 per share [S1].
• Proceeds from the IPO, net of underwriting discounts, were placed in a trust account with restrictions on release until the completion of an initial business combination or other specified events [S1].
• As of June 30, 2026, the company held $377,377 in cash and cash equivalents, with current assets of $653,077 and current liabilities of $187,164, resulting in a current ratio of 3.49 and cash ratio of 2.02 [S1].
• The company reported net income of $1,090,655 for the quarter ended June 30, 2026 [S1].
• Risk factors disclosed in the final prospectus for the IPO remain unchanged as of the latest 10-Q filing dated August 14, 2026 [S1].

The company’s successful IPO and strong liquidity position provide a foundation for pursuing an initial business combination. The trust account structure safeguards investor capital until a transaction is completed. The management team’s ability to identify attractive acquisition targets could create value for shareholders post-combination.

The company faces risks inherent to SPACs, including the possibility of failing to complete an initial business combination within the mandated timeframe, which could lead to liquidation and return of funds to shareholders. Limited operational history and lack of disclosed business activities create uncertainty. Market conditions and regulatory risks may also impact the company’s ability to consummate a transaction.

As a SPAC, QDRO Acquisition Corp. does not currently operate a traditional business with products or services and thus does not possess a competitive moat. Its value proposition depends on the management team's ability to identify and consummate a favorable business combination. The company’s structure and trust account provide investor protections typical of SPACs but do not constitute a moat in the conventional sense.

• Failure to Complete Initial Business Combination: If the company does not complete an initial business combination within 24 months from the IPO closing, it may be required to liquidate and return funds to shareholders, which could adversely affect shareholder value.
• Limited Operating History: As a newly formed SPAC, the company has no operating history or revenue-generating business, increasing uncertainty about future performance.
• Dependence on Management Team: The company’s success depends heavily on the management team’s ability to identify and complete a suitable business combination.
• Regulatory and Market Risks: Changes in regulatory environment or adverse market conditions could impact the company’s ability to complete a business combination or affect shareholder returns.

• QDRO Acquisition Corp. is a special purpose acquisition company (SPAC) incorporated in the Cayman Islands.
• The company completed its initial public offering (IPO) on March 30, 2026, issuing 20,000,000 units at $10.00 per unit, raising gross proceeds of $200 million.
• Each unit consists of one Class A ordinary share and one-half of one redeemable warrant, with each whole warrant exercisable for one Class A ordinary share at $11.50 per share.
• The company’s Class A ordinary shares and warrants are listed on The Nasdaq Stock Market under the tickers QADR and QADRW, respectively.
• As of June 30, 2026, the company held $377,377 in cash and cash equivalents and had current assets of $653,077 and current liabilities of $187,164, resulting in a current ratio of 3.49 and a cash ratio of 2.02.
• The company reported net income of $1,090,655 for the quarter ended June 30, 2026.
• Funds raised in the IPO, net of underwriting discounts, were placed in a U.S.-based trust account and are subject to restrictions on release until the completion of an initial business combination or other specified events.
• The company is classified as an emerging growth company and has not elected to use the extended transition period for new accounting standards.
• Risk factors disclosed in the final prospectus for the IPO remain unchanged as of the latest 10-Q filing dated August 14, 2026.