Tavia Acquisition Corp.

For the period ended Dec 31, 2025. Filed Mar 16, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 16, 2026

TAVI$10.87+0.2%Stored close · as of Nov 9, 2026

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Contents

Balance Sheets as of December 31, 2025 and 2024

BALANCE SHEETS

	December 31,	December 31,
	2025	2024
Assets
Current assets
Cash and cash equivalents	$229,625	$913,659
Prepaid expenses	131,850	44,059
Total current assets	361,475	957,718
Marketable securities held in Trust Account	120,754,293	115,926,937
Total Assets	$121,115,768	$116,884,655
Liabilities, Ordinary Shares Subject to Possible Redemption, and Shareholders’ Equity (Deficit)
Current liabilities
Accrued offering costs	$75,000	$85,000
Accrued expenses	708,156	72,448
Advances from related party	131,684	131,684
Promissory note – related party	500,000	500,000
Total Liabilities	1,414,840	789,132
Commitments and Contingencies (Note 6)
Ordinary shares subject to possible redemption, 11,500,000 shares at redemption value of approximately $10.50 and $10.06 per share as of December 31, 2025 and 2024, respectively	120,754,293	115,685,866
Shareholders’ Equity (Deficit)
Preferred shares, $0.0001 par value; 100,000,000 shares authorized; none issued and outstanding	—	—
Ordinary shares, $0.0001 par value; 400,000,000 shares authorized; 4,420,833 shares issued and outstanding (excluding 11,500,000 subject to possible redemption) as of December 31, 2025 and 2024	442	442
Additional paid-in capital	—	329,697
(Accumulated deficit) Retained earnings	(1,053,807)	79,518
Total Shareholders’ Equity (Deficit)	(1,053,365)	409,657
Total Liabilities, Ordinary Shares Subject to Possible Redemption, and Shareholders’ Equity (Deficit)	$121,115,768	$116,884,655

STATEMENTS OF OPERATIONS

	For the Year Ended December 31,	For the Period from March 7, 2024 (inception) through December 31,
	2025	2024
Formation, general and administrative expenses	$1,221,951	$272,419
Loss from operations	(1,221,951)	(272,419)
Other income:
Interest earned on marketable securities held in Trust Account	4,827,356	351,937
Total other income	4,827,356	351,937
Net income	$3,605,405	$79,518
Basic and diluted weighted average shares outstanding of redeemable ordinary shares	11,500,000	1,015,000
Basic and diluted net income per redeemable ordinary share	$0.23	$0.01
Basic and diluted weighted average shares outstanding of non-redeemable ordinary shares	4,420,833	4,987,229
Basic and diluted net income per non-redeemable ordinary share	$0.23	$0.01

STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT)

FOR THE YEAR ENDED DECEMBER 31, 2025 AND

FOR THE PERIOD FROM MARCH 7, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024

Ordinary Shares · Additional Paid-in · Retained · Total Shareholder’ Equity
	Shares	Amount	Capital	Earnings	(Deficit)
Balance — March 7, 2024 (inception)	—	$—	$—	$—	$—
Issuance of ordinary shares to Sponsor	3,833,333	383	24,617	—	25,000
Issuance of ordinary shares to underwriters	200,000	20	721,980	—	722,000
Accretion for ordinary shares to redemption amount	—	—	(5,586,528)	—	(5,586,528)
Sale of Private Placement Units	387,500	39	3,874,961	—	3,875,000
Fair value of rights included in Public units	—	—	1,380,000	—	1,380,000
Allocated value of transaction costs to ordinary shares	—	—	(85,333)	—	(85,333)
Net income	—	—	—	79,518	79,518
Balance – December 31, 2024	4,420,833	442	329,697	79,518	409,657
Accretion for ordinary shares to redemption amount	—	—	(329,697)	(4,738,730)	(5,068,427)
Net income	—	—	—	3,605,405	3,605,405
Balance – December 31, 2025	4,420,833	$442	$—	$(1,053,807)	$(1,053,365)

STATEMENTS OF CASH FLOWS

	For the Year Ended December 31,	For the Period from March 7, 2024 (Inception) Through December 31,
	2025	2024
Cash Flows from Operating Activities:
Net income	$3,605,405	$79,518
Adjustments to reconcile net income to net cash used in operating activities:
Payment of formation costs through issuance of founder shares	—	5,000
Payment of formation costs through promissory note	—	3,027
Payment of operation costs through promissory note	—	161,728
Interest earned on marketable securities held in Trust Account	(4,827,356)	(351,937)
Changes in operating assets and liabilities:
Prepaid expenses	(87,791)	(44,059)
Accrued expenses	635,708	72,448
Net cash used in operating activities	(674,034)	(74,275)
Cash Flows from Investing Activities:
Investment of cash into Trust Account	—	(115,575,000)
Net cash used in investing activities	—	(115,575,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid	—	112,700,000
Proceeds from sale of Private Placement Units	—	3,875,000
Proceeds from advances from Sponsor	—	131,684
Proceeds from sale of founder shares	—	994
Proceeds from promissory note - related party	—	231,209
Repayment of promissory note - related party	—	(150,000)
Payment of offering costs	(10,000)	(225,953)
Net cash provided (used in) by financing activities	(10,000)	116,562,934
Net Change in Cash and Cash Equivalents	(684,034)	913,659
Cash and cash equivalents – Beginning of period	913,659	—
Cash and cash equivalents – End of period	$229,625	$913,659
Supplemental disclosure of cash flow information:
Offering costs included in accrued offering costs	$—	$85,000
Deferred offering costs paid by Sponsor in exchange for issuance of Class B ordinary shares	$—	$742,000
Deferred offering costs paid through promissory note – related party	$—	$254,036

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