{"url_path":"/sec/jacs-un/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/2039058/0001213900-26-056121-index.html","accession_number":"0001213900-26-056121","cik":"0002039058","ticker":"JACS","issuer_name":"Jackson Acquisition Co II","edgar_url":"https://www.sec.gov/Archives/edgar/data/2039058/0001213900-26-056121-index.html","primary_entity_key":"0002039058","primary_entity_name":"Jackson Acquisition Co 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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: 001-42432\n\n \n\nJACKSON ACQUISITION COMPANY II\n\n(Exact Name of Registrant as Specified in Its Charter)\n\n \n\nCayman Islands 98-1810786\n\n(State or other jurisdiction of\n\nincorporation or organization)\n \n(I.R.S. Employer\n\nIdentification No.)\n\n \n\n2655 Northwinds Parkway\n\nAlpharetta, GA 30009\n\n(Address of principal executive offices)\n\n \n\n(770) 643-5605\n\n(Issuer’s telephone number)\n\n \n\nSecurities registered pursuant to Section 12(b)\nof the Act:\n\n \n\nTitle of each class\n \nTrading Symbol(s)\n \nName of each exchange on which registered\n\nUnits, each consisting of one Class A ordinary share and one right to acquire one-tenth (1/10) of one Class A ordinary share JACS.U New York Stock Exchange LLC\n\nClass A ordinary share, par value $0.0001 per share JACS New York Stock Exchange LLC\n\nRights, each right to acquire one-tenth (1/10) of one Class A ordinary share JACS.R New York Stock Exchange LLC\n\n \n\nCheck whether the issuer (1) filed all reports required 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 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 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\n☐\n \nAccelerated filer\n☐\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 13, 2026, there are 23,840,000 Class A ordinary shares, $0.0001 par value per share, and 5,750,000 Class B ordinary shares, $0.0001 par value per share, issued and outstanding.\n\n \n\n \n\n \n\n \n\n \n\n \n\nJACKSON ACQUISITION COMPANY II\n\nFORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026\n\n \n\nTABLE OF CONTENTS\n\n \n\n \nPage\n\n[Part I. Financial Information](#a_007)\n1\n\n[Item 1. Financial Statements](#a_001)\n1\n\n[Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 2025](#a_002)\n1\n\n[Condensed Statements of Operations for the Three Months Ended March 31, 2026 and 2025 (Unaudited)](#a_003)\n2\n\n[Condensed Statements of Changes in Shareholders’ Equity for the Three Months Ended March 31, 2026 and 2025 (Unaudited)](#a_004)\n3\n\n[Condensed Statements of Cash Flows for the Three Months Ended March 31, 2026 and 2025 (Unaudited)](#a_005)\n4\n\n[Notes to Condensed Financial Statements (Unaudited)](#a_006)\n5\n\n[Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations](#a_008)\n17\n\n[Item 3. Quantitative and Qualitative Disclosures About Market Risk](#a_009)\n20\n\n[Item 4. Controls and Procedures](#a_010)\n20\n\n[Part II. Other Information](#a_011)\n21\n\n[Item 1. Legal Proceedings](#a_012)\n21\n\n[Item 1A. Risk Factors](#a_013)\n21\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds](#a_014)\n22\n\n[Item 3. Defaults Upon Senior Securities](#a_015)\n22\n\n[Item 4. Mine Safety Disclosures](#a_016)\n22\n\n[Item 5. Other Information](#a_017)\n22\n\n[Item 6. Exhibits](#a_018)\n22\n\n[Part III. Signatures](#a_019)\n23\n\n \n\ni\n\n \n\n \n\nPART I - FINANCIAL INFORMATION"}