{"url_path":"/sec/acgcu/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/2111542/0001213900-26-056745-index.html","accession_number":"0001213900-26-056745","cik":"0002111542","ticker":"ACGC","issuer_name":"ACP Holdings Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2111542/0001213900-26-056745-index.html","primary_entity_key":"0002111542","primary_entity_name":"ACP Holdings Acquisition Corp."},"word_count":669,"has_tables":true,"body_markdown":"**UNITED STATES**\n\n**SECURITIES AND EXCHANGE\nCOMMISSION**\n\n**Washington, D.C. 20549**\n\n \n\n**FORM 10-Q**\n\n \n\n**(MARK ONE)**\n\n☒ **QUARTERLY\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the quarter ended\nMarch 31, 2026**\n\n \n\n☐ **TRANSITION\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the transition period\nfrom            to             **\n\n \n\n**Commission file number:\n001-43225**\n\n \n\n**ACP Holdings Acquisition\nCorp.**\n\n(Exact Name of Registrant\nas Specified in Its Charter)\n\n \n\n**Cayman Islands**   **98-1923384**\n\n(State or other jurisdiction of\nincorporation or organization)   (I.R.S. Employer\nIdentification No.)\n\n** **\n\n**3131 Eastside Street**\n\n**Houston, Texas**\n  **77098**\n\n(Address of principal executive offices)   (Zip Code)\n\n \n\n**(832) 810-6648 **\n\n(Issuer’s telephone\nnumber)\n\n \n\nSecurities registered pursuant to Section 12(b)\nof the Act:\n\n \n\n**Title of each class**   **Trading Symbol(s)**   **Name of each exchange on which registered**\n\n**Units, each consisting of one Class A ordinary share and one-half of one redeemable warrant**   **ACGCU**   **The Nasdaq Stock Market LLC**\n\n**Class A ordinary shares, par value $0.0001 per share**   **ACGC**   **The Nasdaq Stock Market LLC**\n\n**Warrants, each whole warrant exercisable for one Class A ordinary share at an exercise price of $11.50**   **ACGCW**   **The Nasdaq Stock Market LLC**\n\n \n\nIndicate by check mark whether the registrant\n(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12\nmonths (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements\nfor the past 90 days. Yes ☐ No ☒\n\n \n\nIndicate by check mark whether the registrant\nhas submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405\nof this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒\nNo ☐\n\n \n\nIndicate by check mark whether the registrant\nis a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.\nSee the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”\nand “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated filer ☐   Accelerated filer ☐\n\nNon-accelerated filer ☒   Smaller reporting company ☒\n\n    Emerging growth company ☒\n\n \n\nIf an emerging growth company, indicate by check\nmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting\nstandards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant\nis a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒ No ☐\n\n \n\nAs of May 14, 2026, there were 21,946,600 Class A Ordinary Shares,\n$0.0001 par value, issued and outstanding, all of which are included in the Units, and 7,666,667 Class B Ordinary Shares, $0.0001 par\nvalue, issued and outstanding.  \n\n \n\n \n\n \n\n \n\n \n\n \n\n**ACP Holdings Acquisition Corp.**\n\n**FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026**\n\n**TABLE OF CONTENTS**\n\n \n\n \n \n**Page**\n\n[Part I. Financial Information](#a_001)\n \n1\n\n[Item 1. Interim Financial Statements](#a_002)\n \n1\n\n[Condensed Balance Sheet as of March 31, 2026 (Unaudited)](#a_003)\n \n1\n\n[Condensed\nStatement of Operations for the period from January 28, 2026 (Inception) through March 31, 2026 (Unaudited)](#a_004)\n \n2\n\n[Condensed\nStatement of Changes in Shareholders’ Deficit for the period from January 28, 2026 (Inception) through March 31, 2026 (Unaudited)](#a_005)\n \n3\n\n[Condensed\nStatement of Cash Flows for the period from January 28, 2026 (Inception) through March 31, 2026 (Unaudited)](#a_006)\n \n4\n\n[Notes\nto Condensed Financial Statements (Unaudited)](#a_007)\n \n5\n\n[Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations](#a_008)\n \n18\n\n[Item 3. Quantitative and Qualitative Disclosures About Market Risk](#a_009)\n \n20\n\n[Item 4. Controls and Procedures](#a_010)\n \n20\n\n[Part\nII. Other Information](#a_011)\n \n21\n\n[Item 1. Legal Proceedings](#a_012)\n \n21\n\n[Item 1A. Risk Factors](#a_013)\n \n21\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds](#a_014)\n \n21\n\n[Item 3. Defaults Upon Senior Securities](#a_015)\n \n22\n\n[Item 4. Mine Safety Disclosures](#a_016)\n \n22\n\n[Item 5. Other Information](#a_017)\n \n22\n\n[Item 6. Exhibits](#a_018)\n \n22\n\n[Part\nIII. Signatures](#a_019)\n \n23\n\n \n\n i\n\n \n\n \n\n**PART I - FINANCIAL INFORMATION**"}