{"url_path":"/sec/emisr/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/2075816/0001213900-26-056665-index.html","accession_number":"0001213900-26-056665","cik":"0002075816","ticker":"EMIS","issuer_name":"Emmis Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2075816/0001213900-26-056665-index.html","primary_entity_key":"0002075816","primary_entity_name":"Emmis Acquisition 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STATES \n\nSECURITIES AND EXCHANGE COMMISSION\n\nWashington, D.C. 20549\n\n \n\nFORM 10-Q\n\n \n\n(MARK ONE) \n\n ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\nFor the quarter 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\nCommission file number: 001-42861\n\n \n\nEmmis Acquisition Corp.\n\n(Exact Name of Registrant as Specified in Its\nCharter) \n\n \n\nCayman Islands 98-1886130\n\n(State or other jurisdiction\nof\n\nincorporation or organization)\n \n(I.R.S. Employer\n\nIdentification No.)\n\n \n\n515 E Las Olas Blvd, Suite 120, Fort Lauderdale, Florida 33301\n\n(Address of principal executive\noffices)\n \n(Zip Code)\n\n \n\n201-282-6717  \n\n(Issuer’s telephone number)\n\n \n\nSecurities registered pursuant to Section 12(b)\nof the Act:\n\n \n\nTitle\nof each class\n \nTrading\nSymbol(s)\n \nName\nof each exchange on which registered\n\nClass A ordinary shares, par value $0.0001 per share EMIS The NASDAQ Stock Market LLC\n\nRights, each right entitling the holder to receive one-tenth (1/10) of one Class A ordinary share upon the consummation of the initial business combination EMISR The NASDAQ Stock Market LLC\n\n \n\nIndicate by check mark 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 (§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 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\nfiler\n☐\n \nAccelerated\nfiler\n☐\n\nNon-accelerated filer☒ Smaller reporting company☒\n\n  Emerging growth company☒\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 accounting 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\nAs of May 14, 2026, there were 11,942,500 Class A ordinary shares, $0.0001 par value and 3,833,333 Class B ordinary shares, $0.0001 par value, issued and outstanding.\n\n \n\n \n\n \n\n \n\n \n\n \n\nEMMIS ACQUISITION CORP.\n\nFORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026 \n\n \n\nTABLE OF CONTENTS\n\n \n\n \n \nPage\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 Sheets as of March 31, 2026 (Unaudited) and December 31, 2025](#a_003)\n \n1\n\n[Condensed Statements of Operations for the Three Months Ended March 31, 2026 and for the Period from March 21, 2025 (Inception) through March 31, 2025 (Unaudited)](#a_004)\n \n2\n\n[Condensed Statements of Changes in Shareholder’s Equity for the Three Months Ended March 31, 2026 and for the Period from March 21, 2025 (Inception) through March 31, 2025 (Unaudited)](#a_005)\n \n3\n\n[Condensed Statements of Cash Flows for the Three Months Ended March 31, 2026 and for the Period from March 21, 2025 (Inception) through March 31, 2025 (Unaudited)](#a_006)\n \n4\n\n[Notes to 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 \n16\n\n[Item 3. Quantitative and Qualitative Disclosures About Market Risk](#a_009)\n \n18\n\n[Item 4. Controls and Procedures](#a_010)\n \n18\n\n[Part II. Other Information](#a_011)\n \n19\n\n[Item 1. Legal Proceedings](#a_012)\n \n19\n\n[Item 1A. Risk Factors](#a_013)\n \n19\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds](#a_014)\n \n19\n\n[Item 3. Defaults Upon Senior Securities](#a_015)\n \n19\n\n[Item 4. Mine Safety Disclosures](#a_016)\n \n19\n\n[Item 5. Other Information](#a_017)\n \n19\n\n[Item 6. Exhibits](#a_018)\n \n20\n\n[Part III. Signatures](#a_019)\n \n21\n\n \n\ni\n\n \n\n \n\nPART I - FINANCIAL INFORMATION"}