OIMAU — what changed in the latest 10-Q
A section-by-section comparison of OIMAU's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-05-11 vs the prior 10-Q · 2026-02-27
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +7 | −4 | ~8 | 7 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 2 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | Restated in full this quarter | +1 | 0 | 0 | 0 |
| Other information | Text added/removed | 0 | 0 | ~1 | 0 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Not shown (absent or not faithfully extractable): Market risk (Item 3)
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-05-11
For the three months ended March 31, 2026, we had net income of $1,688,089, which consisted of earnings on marketable securities held in a trust account maintained by Continental Stock Transfer & Trust Company, acting as trustee (the “Trust Account”), and interest income as offset by formation, gene…
On January 15, 2026, we consummated the Initial Public Offering of 28,750,000 Units (the “Units” and, with respect to the Class A ordinary shares included in the Units sold, the “Public Shares”), which includes the full exercise by the underwriters of their over-allotment option in the amount of 3,7…
Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 200,000 units (the “Private Placement Units”) by and between the Company and OneIM Sponsor LLC (the “Sponsor”) at a price of $10.00 per unit, including 33,333 warrants (the “Private Placement Warrants…
Following the Initial Public Offering, including the full exercise of the underwriters’ over-allotment option, and the sale of the Private Placement Units, a total of $287,500,000 was placed in the Trust Account. We incurred total transaction costs of $16,687,698, consisting of $275,000 of cash unde…
For the three months ended March 31, 2026, net cash used in operating activities was $582,422. Net income of $1,688,089 was adjusted for earnings on marketable securities held in Trust Account of $2,104,263. Changes in operating assets and liabilities used $166,248 of cash for operating activities p…
Text removed vs the prior filing · source: 10-Q · 2026-02-27
For the period from September 5, 2025 (inception) through September 30, 2025, we had a net loss of $48,286, which consisted of formation, general, and administrative costs.
Subsequent to the quarterly period covered by this Quarterly Report on Form 10-Q, on January 15, 2026, we consummated the Initial Public Offering of 28,750,000 Units, which includes the full exercise by the underwriters of their over-allotment option in the amount of 3,750,000 Units, at $10.00 per U…
Following the Initial Public Offering, including the full exercise of the underwriters’ over-allotment option, and the sale of the Private Units, a total of $287,500,000 was placed in the Trust Account. We incurred total transaction costs of $16,732,695, consisting of $275,000 of cash underwriting f…
For the period from September 5, 2025 (inception) through September 30, 2025, net cash used in operating activities was $0. Net loss of $48,286 was affected by payment of formation, general, and administrative costs through a related party of $37,548. Changes in accrued expenses provided $10,738 of …
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-05-11
As a smaller reporting company under Rule 12b-2 of the Exchange Act, we are not required to include risk factors in this Quarterly Report. For additional risks relating to our operations see the section titled “Risk Factors” contained in our Annual Report on Form 10-K for the year ended December 31,…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice