Legato Merger Corp. IV
For the period ended Feb 28, 2026. Filed Apr 14, 2026.
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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.
Feb 28, 2026 · Filed Apr 14, 2026
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
(MARK ONE)
☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarter ended February 28, 2026
☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from to
Commission file number:001-43070
LEGATO MERGER CORP. IV
(Exact Name of Registrant as Specified in Its Charter)
| Cayman Islands | 98-1880768 |
|---|---|
| (State or other jurisdiction ofincorporation or organization) | (I.R.S. EmployerIdentification No.) |
777 Third Avenue,37th Floor
New York, NY 10017
(Address of principal executive offices)
(212) 319-7676
(Issuer’s telephone number)
Securities registered pursuant to Section 12(b) of the Act:
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
|---|---|---|
| Units, each consisting of one ordinary share and one-third of one redeemable warrant | LEGO U | NYSE American |
| Ordinary shares, par value $0.0001 per share | LEGO | NYSE American |
| Redeemable warrants, exercisable for ordinary shares at an exercise price of $11.50 per share | LEGO WS | NYSE American |
Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒No ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act.
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
|---|---|---|---|
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| Emerging growth company | ☒ | ||
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒ No ☐
As of April 14, 2026, there were 31,266,667 ordinary shares, par value $0.0001 per share, issued and outstanding.
LEGATO MERGER CORP. IV
FORM 10-Q FOR THE QUARTER ENDED FEBRUARY 28, 2026
TABLE OF CONTENTS
| Page | |
|---|---|
| Part I. Financial Information | 1 |
| Item 1. Condensed Interim Financial Statements | 1 |
| Condensed Balance Sheet as of February 28, 2026 (unaudited) | 1 |
| Condensed Statements of Operations for the three and six months ended February 28, 2026 (unaudited) | 2 |
| Condensed Statements of Changes in Shareholders’ Deficit for the three and six months ended February 28, 2026 (unaudited) | 3 |
| Condensed Statement of Cash Flows for the six months ended February 28, 2026 (unaudited) | 4 |
| Notes to Condensed Financial Statements (unaudited) | 5 |
| Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations | 19 |
| Item 3. Quantitative and Qualitative Disclosures About Market Risk | 22 |
| Item 4. Controls and Procedures | 23 |
| Part II. Other Information | 24 |
| Item 2. Unregistered Sales of Equity Securities and Use of Proceeds | 24 |
| Item 5. Other Information | 24 |
| Item 6. Exhibits | 25 |
| Part III. Signatures | 26 |
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