Long Table Growth Corp.
For the period ended Sep 30, 2026. Filed Nov 6, 2026.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Nov 6, 2026
What changed in Management’s Discussion and Analysis?
Read the current filingPrevious report: 10-Q
Period ended 2026-06-30; filed 2026-08-12.
0001213900-26-088367
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of OperationsCurrent report: 10-Q
Period ended 2026-09-30; filed 2026-11-06.
0001213900-26-116886
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of OperationsThe baseline is this issuer’s latest earlier reporting period of the same form that was filed before the current report. A previous 10-Q is a different quarter, not a year-over-year comparison. Amendments are excluded.
Compared 37 previous paragraphs and 36 current paragraphs.
31 unchanged; 5 reworded; 0 added; 1 removed; 0 previous and 0 current paragraphs rearranged.
Tables are not compared: 13 previous and 13 current tables excluded. Dates, whitespace, punctuation and numbering changes are ignored; changes to financial figures remain significant.
A changed paragraph is not evidence that risk increased or decreased. An unchanged paragraph does not establish that risk stayed the same.
Removed paragraphs (1)
Previous report
We expect our primary liquidity requirements during that period to include approximately $560,000 for legal, accounting, due diligence, travel and other expenses in connection with any business combinations; $175,000 for legal and accounting fees related to regulatory reporting requirements; $180,000 for office space, utilities and secretarial and administrative support; $396,000 for payments to officers; $250,000 for directors and officers insurance liability; and approximately $100,000 for working capital to cover other miscellaneous expenses (including continued listing fees). These amounts are estimates and may differ materially from our actual expenses.
Reworded paragraphs (5)
Previous wording
As of June 30, 2026, we had approximately $1,625,000 in cash and cash equivalents. We expect to incur significant costs in the pursuit of our acquisition and financing plans. We cannot assure you that our plans to raise capital or to complete our Business Combination will be successful.
Current wording
As of September 30, 2026, we had approximately $1,431,000 in cash and cash equivalents. We expect to incur significant costs in the pursuit of our acquisition and financing plans. We cannot assure you that our plans to raise capital or to complete our Business Combination will be successful.
Previous wording
The net proceeds from the Public Offering, together with certain of the proceeds from the Private Placement and an amount to increase the investment in trust to $10.05 per share, totaling $173,363,000 in the aggregate, were placed in a trust account (the “Trust Account”) with Continental Stock Transfer & Trust Company established for the benefit of the Company’s public shareholders and the underwriter of the Public Offering. Except for the withdrawal of interest earned on the amounts in the Trust Account to fund the Company’s taxes, or upon the redemption by public shareholders of Class A ordinary shares in connection with certain amendments to the Company’s Amended and Restated Memorandum and Articles of Association, none of the funds held in the Trust Account will be released until the completion of the Company’s Business Combination or the redemption by the Company of 100% of the outstanding Class A ordinary shares issued by the Company in the Public Offering if the Company does not consummate a Business Combination within the 18 months after the closing of the Public Offering, December 5, 2027 (the “Completion Window”).
Current wording
The net proceeds from the Public Offering, together with certain of the proceeds from the Private Placement and an amount to increase the investments in trust to $10.05 per share, totaling $173,363,000 in the aggregate, were placed in a trust account (the “Trust Account”) with Continental Stock Transfer & Trust Company established for the benefit of the Company’s public shareholders and the underwriter of the Public Offering. Except for the withdrawal of interest earned on the amounts in the Trust Account to fund the Company’s taxes, or upon the redemption by public shareholders of Class A ordinary shares in connection with certain amendments to the Company’s Amended and Restated Memorandum and Articles of Association, none of the funds held in the Trust Account will be released until the completion of the Company’s Business Combination or the redemption by the Company of 100% of the outstanding Class A ordinary shares issued by the Company in the Public Offering if the Company does not consummate a Business Combination within the 18 months after the closing of the Public Offering, December 5, 2027 (the “Completion Window”).
Previous wording
We have neither engaged in any operations nor generated any revenues to date. Our only activities since inception have been organizational activities and those necessary to prepare for the Public Offering and subsequent to the Public Offering, identifying and completing a suitable Business Combination. We will not generate any operating revenues until after completion of our Business Combination. We will generate non-operating income in the form of interest or dividend income on cash and cash equivalents after the Public Offering. The operating costs incurred in the three and six months ended June 30, 2026, totaling approximately $278,000 and $321,000 respectively, consist of (i) approximately $205,000 and $248,000, respectively, of costs primarily associated with professional fees, insurance, listing, trust and regulatory fees associated with our status as a public reporting company and (ii) approximately $73,000 and $73,000, respectively, of aggregate management compensation and Sponsor Fees (approximately $30,000 and $30,000, respectively, of such management fees are deferred as to payment). Since the Public Offering on June 5, 2026, we are incurring increased expenses as a result of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for expenses related to efforts to identify and evaluate target businesses and due diligence expenses. We expect our expenses to increase substantially since the closing of the Public Offering.
Current wording
General and administrative expenses - We have neither engaged in any operations nor generated any revenues to date. Our only activities since inception have been organizational activities and those necessary to prepare for the Public Offering and, subsequent to the Public Offering, identifying and completing a suitable Business Combination. We will not generate any operating revenues until after completion of our Business Combination. We will and do generate non-operating income in the form of interest or dividend income on investments in the Trust Account and cash and cash equivalents after the Public Offering. The operating costs incurred in the three and nine months ended September 30, 2026, totaling approximately $408,000 and $5,903,000 respectively, consist of (i) approximately $165,000 and $412,000, respectively, of costs primarily associated with professional fees, insurance, listing, trust and regulatory fees associated with our status as a public reporting company and (ii) approximately $198,000 and $257,000, respectively, of aggregate management compensation (approximately $99,000 and $129,000, respectively, of such management compensation is deferred as to payment), (iii) approximately $45,000 and $59,000, respectively, of fees paid to our Sponsor for administrative support and services and approximately $0 and $5,175,000, respectively, of advisory fee payable to the underwriter in the Public Offering. Since the Public Offering on June 5, 2026, we are incurring increased expenses as a result of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for expenses related to efforts to identify and evaluate target businesses and due diligence expenses. Our expenses have increased substantially since the closing of the Public Offering as a result of the costs of operating as a public company as well as the travel and other costs of seeking a business combination. Such costs are expected to continue and are likely to increase significantly as the Company performs due diligence as well as legal and public reporting and other costs associated with evaluating, documenting and closing a business combination.
Previous wording
Other income for the three and six months ended June 30, 2026 totaled approximately $390,000 and $391,000, consisting primarily of interest income on the Trust Account.
Current wording
Other income - Other income for the three and nine months ended September 30, 2026 totaled approximately $1,600,000 and $1,990,000, consisting primarily of income on the investments held in the Trust Account. Other income increased significantly subsequent to the Company’s Public Offering on June 5, 2026 and is expected to continue until the closing of its initial Business Combination and fluctuate with short term interest rate fluctuations.
Previous wording
On June 5, 2026, the Company closed on the Public Offering of its Units and the simultaneous sale of Private Placement Warrants resulting in an increase in its liquidity. As of June 30, 2026, the Company had cash and cash equivalents of approximately $1,625,000. The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. In connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update No. 2014-15,Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern, the Company does not believe it will need to raise additional funds in order to meet the expenditures required for operating its business. However, if the estimates of the costs of identifying a target business, undertaking in-depth due diligence and negotiating a Business Combination are less than the actual amounts necessary to do so, the Company may have insufficient funds available to operate its business prior to the initial Business Combination. The Company has a completion window to complete the initial Business Combination (December 5, 2027). Management has determined that with the closing of the Public Offering, the Company has sufficient funds to finance the working capital needs of the Company within one year from the date of issuance of the unaudited condensed financial statements.
Current wording
On June 5, 2026, the Company closed on the Public Offering of its Units and the simultaneous sale of Private Placement Warrants resulting in an increase in its liquidity. As of September 30, 2026, the Company had cash and cash equivalents of approximately $1,431,000. The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. In connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update No. 2014-15,Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern, the Company does not believe it will need to raise additional funds in order to meet the expenditures required for operating its business. However, if the estimates of the costs of identifying a target business, undertaking in-depth due diligence and negotiating a Business Combination are less than the actual amounts necessary to do so, the Company may have insufficient funds available to operate its business prior to the initial Business Combination. The Company has a completion window to complete the initial Business Combination (December 5, 2027). Management has determined that with the closing of the Public Offering, the Company has sufficient funds to finance the working capital needs of the Company within one year from the date of issuance of the unaudited condensed financial statements.