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STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**Washington, D.C. 20549**\n\n \n\n**FORM 10-Q**\n\n \n\n☒ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\nFor the quarterly period ended **March 31, 2026**\n\n \n\n☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\nFor the transition period from ___________ to _____________\n\n \n\n**Commission File Number: 001-41532**\n\n \n\n**HUDSON ACQUISITION I CORP.**\n\n(Exact Name of Registrant as Specified in Its Charter)\n\n \n\n**Delaware**\n\n \n\n**86-2712843**\n\n(State of Other Jurisdiction of\n\nIncorporation or Organization)\n\n \n\n(I.R.S. Employer\n\nIdentification No.)\n\n \n\n \n\n \n\n**31 Hudson Yards, Office 51, New York, NY**\n\n \n\n**10001**\n\n(Address of Principal Executive Offices)\n\n \n\n(ZIP Code)\n\n \n\n**(347) 410-4710**\n\n(Registrant’s Telephone Number, Including Area Code)\n\n \n\nIndicate by check whether the registrant: (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 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 ☐\n\n \n\nIndicate 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 (Section 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 ☒\n\n \n\nIndicate by check mark whether registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act).\n\n \n\nLarge accelerated filer\n\n☐\n\nAccelerated filer\n\n☐\n\nNon-accelerated filer \n\n☒\n\nSmaller reporting company \n\n☒\n\nEmerging growth company \n\n☒\n\n \n\n \n\n \n\nIf 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 standards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒     No ☐\n\n \n\nSecurities registered pursuant to Section 12(b) of the Act: None.\n\n \n\nThe registrant’s Common Stock, Rights and Units were previously registered under Section 12(b) of the Act and traded on The Nasdaq Stock Market LLC under the symbols “HUDA”, “HUDAR” and “HUDAU”, respectively. On January 24, 2025, trading of these securities was suspended, and on July 11, 2025, Nasdaq filed a Form 25 to complete the delisting and deregistration under Section 12(b). As of the date of this report, there is no active public trading market for these securities on any national securities exchange.\n\n \n\nSecurities registered pursuant to Section 12(g) of the Act:\n\n \n\n**Title of each class**\n\n \n\n**Trading Symbol(s)**\n\n \n\n**Name of each exchange on which registered**\n\nCommon Stock\n\n \n\nHUDA\n\n \n\nThe Nasdaq Stock Market LLC\n\nRights\n\n \n\nHUDAR\n\n \n\nThe Nasdaq Stock Market LLC\n\nUnits\n\n \n\nHUDAU\n\n \n\nThe Nasdaq Stock Market LLC\n\n \n\nAs of the date of this report, there were 2,119,596 shares of common stock, par value $0.0001 per share of the registrant issued and outstanding. \n\n \n\n \n\n \n\n \n\n**HUDSON ACQUISITION I CORP.**\n\n**FOR THE QUARTERLY PERIOD ENDED MARCH 31, 202****6**\n\n \n\n**TABLE OF CONTENTS**\n\n \n\n \n\n \n\n**Page**\n\n \n\n \n\n \n\n**PART I. FINANCIAL INFORMATION**\n\n1\n\n \n\n \n\n \n\n[ITEM 1.](#P1I1)\n\n[Financial Statements](#P1I1)\n\n1\n\n \n\n \n\n \n\n \n\n[Condensed Balance Sheets (Unaudited)](#BS)\n\n1\n\n \n\n \n\n \n\n \n\n[Condensed Statements of Operations (Unaudited)](#SO)\n\n2\n\n \n\n \n\n \n\n \n\n[Condensed Statements of Changes in Stockholder’s Deficit (Unaudited)](#SE)\n\n3\n\n \n\n \n\n \n\n \n\n[Condensed Statements of Cash Flows (Unaudited)](#CF)\n\n4\n\n \n\n \n\n \n\n \n\n[Notes to Unaudited Condensed Financial Statements](#NOTE)\n\n5\n\n \n\n \n\n \n\n[ITEM 2.](#P1I2)\n\n[Management’s Discussion and Analysis of Financial Condition and Results of Operations](#P1I2)\n\n24\n\n \n\n \n\n \n\n[ITEM 3.](#P1I3)\n\n[Quantitative and Qualitative Disclosures about Market Risk](#P1I3)\n\n28\n\n \n\n \n\n \n\n[ITEM 4.](#P1I4)\n\n[Controls and Procedures](#P1I4)\n\n28\n\n \n\n \n\n \n\n**PART II. OTHER INFORMATION**\n\n29\n\n \n\n \n\n \n\n[ITEM 1.](#P2I1)\n\n[Legal Proceedings](#P2I1)\n\n29\n\n \n\n \n\n \n\n[ITEM 1A.](#P2I1A)\n\n[Risk Factors](#P2I1A)\n\n29\n\n \n\n \n\n \n\n[ITEM 2.](#P2I2)\n\n[Unregistered Sales of Equity Securities and Use of Proceeds](#P2I2)\n\n29\n\n \n\n \n\n \n\n[ITEM 3.](#P2I3)\n\n[Defaults Upon Senior Securities](#P2I3)\n\n29\n\n \n\n \n\n \n\n[ITEM 4.](#P2I4)\n\n[Mine Safety Disclosures](#P2I4)\n\n29\n\n \n\n \n\n \n\n[ITEM 5.](#P2I5)\n\n[Other Information](#P2I5)\n\n29\n\n \n\n \n\n \n\n[ITEM 6.](#P2I6)\n\n[Exhibits](#P2I6)\n\n30\n\n \n\n \n\n \n\n**SIGNATURES**\n\n31\n\n \n\n \n\ni\n\n*Table of Contents*\n\n \n\n**PART I - FINANCIAL INFORMATION**"}