{"url_path":"/sec/cik-0001720025/10-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/1720025/0001213900-26-056687-index.html","accession_number":"0001213900-26-056687","cik":"0001720025","ticker":null,"issuer_name":"Allegro Merger Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1720025/0001213900-26-056687-index.html","primary_entity_key":"0001720025","primary_entity_name":"Allegro Merger Corp."},"word_count":544,"has_tables":true,"body_markdown":"**UNITED STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**WASHINGTON, D.C. 20549**\n\n \n\n**FORM 10-Q**\n\n \n\n☒\n**QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the quarter ended March 31, 2026**\n\n \n\n☐\n**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the transition period from          to          **\n\n \n\nCommission File Number **001-38581**\n\n \n\n**ALLEGRO MERGER CORP.**\n\n(Exact Name of Registrant as Specified in Its Charter)\n\n \n\n**Delaware**   **82-2425125**\n\n(State or Other Jurisdiction of\n\nIncorporation or Organization)   (I.R.S. Employer\n\nIdentification Number)\n\n \n\n**777 Third Avenue, 37th Floor\nNew York, NY**   **10017**\n\n(Address of Principal Executive Offices)   (Zip Code)\n\n \n\n**(212) 319-7676**\n\n(Registrant’s Telephone Number, Including\nArea Code)\n\n \n\nSecurities registered pursuant to Section 12(b)\nof the Act:\n\nNone.\n\n \n\nCheck whether the issuer (1) filed all reports\nrequired 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\nwas required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒\nNo ☐\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\n☒ No ☐\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 definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and\n“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 ☒\nNo ☐\n\n \n\nAs of May 14, 2026, 4,110,000, shares of common\nstock, par value $0.0001 per share, were issued and outstanding.\n\n \n\n \n\n \n\n \n\n \n\n**ALLEGRO MERGER CORP.**\n\n \n\n**FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026**\n\n \n\n**TABLE OF CONTENTS**\n\n \n\n \n**Page**\n\n[Part I. Financial Information](#a_001)\n1\n\n[Item 1. Consolidated Condensed Financial Statements](#a_002)\n1\n\n[Balance Sheets as of March 31, 2026 (unaudited) and December 31, 2025](#a_003)  \n1\n\n[Statements of Operations for the three months ended March 31, 2026, and 2025 (unaudited)](#a_004)\n2\n\n[Statements of Changes in Stockholders’ Deficit for the three months ended March 31, 2026, and 2025 (unaudited)](#a_005)\n3\n\n[Statements of Cash Flows for the three months ended March 31, 2026, and 2025 (unaudited)](#a_006)\n4\n\n[Notes to Financial Statements (unaudited)](#a_007)\n5\n\n[Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations](#a_008)\n12\n\n[Item 3. Quantitative and Qualitative Disclosures Regarding Market Risk](#a_009)\n16\n\n[Item 4. Controls and Procedures](#a_010)\n16\n\n \n \n\n[Part II. Other Information](#a_011)\n17\n\n[Item 1A. Risk Factors](#a_012)\n17\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds from Registered Securities](#a_013)\n18\n\n[Item 6. Exhibits](#a_014)\n19\n\n \n \n\n[Signatures](#a_015)\n20\n\n \n\ni\n\n \n\n**PART I - FINANCIAL INFORMATION**"}