{"url_path":"/sec/esla/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/1844417/0001213900-26-058063-index.html","accession_number":"0001213900-26-058063","cik":"0001844417","ticker":"ESLA","issuer_name":"Estrella Immunopharma, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1844417/0001213900-26-058063-index.html","primary_entity_key":"0001844417","primary_entity_name":"Estrella Immunopharma, Inc."},"word_count":474,"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**(Mark One)**\n\n☒\n**QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the quarterly period 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 ______________\nto ______________**\n\n \n\n**Commission File Number 001-40608**\n\n \n\n**ESTRELLA IMMUNOPHARMA, INC.**\n\n(Exact name of registrant as specified in its charter)\n\n \n\n**Delaware**   **86-1314502**\n\n(State or other jurisdiction of\n\nincorporation or organization)   (IRS Employer\n\nIdentification No.)\n\n \n\n**5858 Horton Street, Suite 370\nEmeryville, California, 94608**\n\n(Address of principal executive offices and zip\ncode)\n\n \n\n**(510) 318-9098 **\n\n(Registrant’s telephone number, including\narea code)\n\n \n\n**N/A**\n\n(Former name, former address and former fiscal\nyear, if changed since last report)\n\n \n\nSecurities registered pursuant to Section 12(b) of the Act:\n\n \n\nTitle of Each Class   Trading Symbols   Name of Each Exchange on Which Registered\n\nCommon Stock, par value $0.0001 per share   ESLA   The Nasdaq Stock Market LLC\n\nWarrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50   ESLAW   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 months\n(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 (Section 232.405\nof this chapter) during the preceding 12 months (or 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 ☐\nNo ☒\n\n \n\nAs of May 11, 2026, there were 43,034,228 shares of the issuer’s\nCommon Stock, par value $0.0001 per share, outstanding.\n\n \n\n \n\n \n\n \n\n \n\n \n\n**ESTRELLA IMMUNOPHARMA, INC.**\n\n**TABLE\nOF CONTENTS** \n\n \n\n \n \n**Page**\n\n**Cautionary Note Regarding Forward-Looking Statements**\nii\n\n \n \n \n\n**PART I. FINANCIAL INFORMATION**\n1"}