{"url_path":"/sec/octv/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-04","source_url":"https://www.sec.gov/Archives/edgar/data/2083632/0001628280-26-040622-index.html","accession_number":"0001628280-26-040622","cik":"0002083632","ticker":"OCTV","issuer_name":"Octave Intelligence plc","edgar_url":"https://www.sec.gov/Archives/edgar/data/2083632/0001628280-26-040622-index.html","primary_entity_key":"0002083632","primary_entity_name":"Octave Intelligence plc"},"word_count":989,"has_tables":true,"body_markdown":"octv-20260331\nFalseQ12026--12-310002083632Rule 10b5-1 Arrangement Adopted [Flag]Non-Rule 10b5-1 Arrangement Adopted [Flag]Rule 10b5-1 Arrangement Terminated [Flag]Non-Rule 10b5-1 Arrangement Terminated 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of Contents](#i11df04d139d249c6b0dabc4a4c31944f_100)\n\nUNITED STATES\n\nSECURITIES AND EXCHANGE COMMISSION\n\nWashington, D.C. 20549\n\nFORM 10-Q\n\n☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\nFor the quarterly period ended March 31, 2026\n\nOR\n\n☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\nFor the transition period from to\n\nCommission File Number 001-43124\n\nOctave Intelligence plc\n\n(Exact Name of Registrant as Specified in its Charter)\n\nIreland\n\n98-1878833\n\n(State or other jurisdiction of\nincorporation or organization)(IRS Employer\nIdentification Number)\n\n305 Intergraph Way, Madison, Alabama 35758\n\n(Address of principal executive offices, including zip code)\n\n(256) 730-2000\n\n(Registrant’s telephone number, including area code)\n\nSecurities to be Registered Pursuant to Section 12(b) of the Act:\n\nTitle of Each Class\nTrading Symbol(s)\nName of Each Exchange on Which Registered\n\nClass B Ordinary Shares, $0.01 Par Value\nOCTV\nThe Nasdaq Stock Market LLC\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\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\nIndicate by check mark whether the 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. (Check one):\n\nLarge Accelerated Filer☐Accelerated Filer☐Non-accelerated Filer☒Smaller Reporting Company☐Emerging Growth Company☐\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\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒\n\nAs of June 1, 2026, the registrant had 11,025,000 Class A Ordinary Shares and 257,412,788 Class B Ordinary Shares outstanding.\n\n[Table of Contents](#i11df04d139d249c6b0dabc4a4c31944f_100)\n\nOCTAVE INTELLIGENCE PLC\n\nForm 10-Q\n\nTable of Contents\n\nPage\n\n[Note About Forward-Looking Statements](#i11df04d139d249c6b0dabc4a4c31944f_54)\n\n[ii](#i11df04d139d249c6b0dabc4a4c31944f_54)\n\n[PART I.](#i11df04d139d249c6b0dabc4a4c31944f_47)\n\n[FINANCIAL INFORMATION](#i11df04d139d249c6b0dabc4a4c31944f_47)\n\n[Item 1.](#i11df04d139d249c6b0dabc4a4c31944f_351)\n\n[Financial Statements (unaudited)](#i11df04d139d249c6b0dabc4a4c31944f_351)\n\n[Condensed Combined Balance Sheets](#i11df04d139d249c6b0dabc4a4c31944f_42)\n\n[1](#i11df04d139d249c6b0dabc4a4c31944f_42)\n\n[Condensed Combined Statements of Operations](#i11df04d139d249c6b0dabc4a4c31944f_117)\n\n[2](#i11df04d139d249c6b0dabc4a4c31944f_117)\n\n[Condensed Combined Statements of Comprehensive Income](#i11df04d139d249c6b0dabc4a4c31944f_123)\n\n[3](#i11df04d139d249c6b0dabc4a4c31944f_123)\n\n[Condensed Combined Statements of Equity](#i11df04d139d249c6b0dabc4a4c31944f_129)\n\n[4](#i11df04d139d249c6b0dabc4a4c31944f_129)\n\n[Condensed Combined Statements of Cash Flows](#i11df04d139d249c6b0dabc4a4c31944f_135)\n\n[5](#i11df04d139d249c6b0dabc4a4c31944f_135)\n\n[Notes to Condensed Combined Financial Statements](#i11df04d139d249c6b0dabc4a4c31944f_141)\n\n[6](#i11df04d139d249c6b0dabc4a4c31944f_141)\n\n[Item 2.](#i11df04d139d249c6b0dabc4a4c31944f_246)\n\n[Management’s Discussion and Analysis of Financial Condition and Results of Operations](#i11df04d139d249c6b0dabc4a4c31944f_246)\n\n[19](#i11df04d139d249c6b0dabc4a4c31944f_246)\n\n[Item](#i11df04d139d249c6b0dabc4a4c31944f_444)[3](#i11df04d139d249c6b0dabc4a4c31944f_444)[.](#i11df04d139d249c6b0dabc4a4c31944f_444)\n\n    \n\n[Quantitative and Qualitative Disclosures about Market Risk](#i11df04d139d249c6b0dabc4a4c31944f_444)\n\n[33](#i11df04d139d249c6b0dabc4a4c31944f_444)\n\n[Item](#i11df04d139d249c6b0dabc4a4c31944f_453)[4](#i11df04d139d249c6b0dabc4a4c31944f_453)[.](#i11df04d139d249c6b0dabc4a4c31944f_453)\n\n[Controls and Procedures](#i11df04d139d249c6b0dabc4a4c31944f_453)\n\n[33](#i11df04d139d249c6b0dabc4a4c31944f_453)\n\n[PART II.](#i11df04d139d249c6b0dabc4a4c31944f_288)\n\n[OTHER INFORMATION](#i11df04d139d249c6b0dabc4a4c31944f_288)\n\n[Item 1.](#i11df04d139d249c6b0dabc4a4c31944f_295)\n\n[Legal Proceedings](#i11df04d139d249c6b0dabc4a4c31944f_295)\n\n[34](#i11df04d139d249c6b0dabc4a4c31944f_295)\n\n[Item 1A.](#i11df04d139d249c6b0dabc4a4c31944f_303)\n\n[Risk Factors](#i11df04d139d249c6b0dabc4a4c31944f_303)\n\n[34](#i11df04d139d249c6b0dabc4a4c31944f_303)\n\n[Item 6.](#i11df04d139d249c6b0dabc4a4c31944f_309)\n\n[Exhibits](#i11df04d139d249c6b0dabc4a4c31944f_309)\n\n[34](#i11df04d139d249c6b0dabc4a4c31944f_309)\n\n[Signature](#i11df04d139d249c6b0dabc4a4c31944f_318)\n\n[36](#i11df04d139d249c6b0dabc4a4c31944f_318)\n\ni\n\n[Table of Contents](#i11df04d139d249c6b0dabc4a4c31944f_100)\n\nNOTE ABOUT FORWARD-LOOKING STATEMENTS\n\nThis Quarterly Report on Form 10-Q (“Form 10-Q”) contains forward-looking statements. All statements other than statements of historical fact, including, without limitation, statements about future events, future financial position or results of operations, business strategy, budgets, projected costs, plans and objectives of management for future operations are forward-looking statements. Use of the words “may,” “will,” “would,” “could,” “should,” “believes,” “estimates,” “projects,” “potential,” “expects,” “plans,” “seeks,” “intends,” “evaluates,” “pursues,” “anticipates,” “continues,” “designs,” “impacts,” “affects,” “forecasts,” “target,” “outlook,” “initiative,” “objective,” “designed,” “priorities,” “goal” or the negative of those words and other similar expressions may identify forward-looking statements, but the absence of these words does not necessarily mean a statement is not forward-looking.\n\nForward-looking statements are based on our current expectations and projections about future events and trends that we believe may affect our financial condition, results of operations, strategy, short- and long-term business operations and objectives and financial needs, and on a number of assumptions, including those regarding customer demand, subscription license activity, SaaS adoption, pricing and packaging initiatives, macroeconomic conditions, our ability to identify, consummate and integrate strategic acquisitions, our ability to successfully operate as an independent public company following the Distribution (as defined below), the timing and costs associated with separation-related activities, our ability to generate sufficient cash flows and comply with the terms of our indebtedness and our ability to execute our growth strategies. Because forward-looking statements relate to the future, by their nature, they are subject to inherent uncertainties, risks and changes in circumstances that are difficult to predict. These risks and others that may cause actual results to differ materially from those expressed in such forward-looking statements are described further in this Form 10-Q and the risks discussed under the section titled “Risk Factors” in the Information Statement attached as Exhibit 99.1 to Octave’s Current Report on Form 8-K filed with the Securities and Exchange Commission (“SEC”) on May 12, 2026 (the “Information Statement”) and those discussed in other documents we file with the SEC.\n\nYou should not rely upon forward‑looking statements as predictions of future events. We cannot guarantee that the future results, levels of activity, performance or events and circumstances reflected in the forward‑looking statements will be achieved or occur, including any expected or targeted financial or operating results. Moreover, except as required by law, neither we nor any other person assumes responsibility for the accuracy and completeness of the forward‑looking statements. Except as required by law, we undertake no obligation to update publicly any forward‑looking statements for any reason after the date of this Form 10-Q to conform these statements to actual results or to changes in our expectations.\n\nii\n\n[Table of Contents](#i11df04d139d249c6b0dabc4a4c31944f_100)\n\nPART I—FINANCIAL INFORMATION"}