{"url_path":"/sec/qums/10-k/2026/item-7a","section_key":"item-7a","section_title":"Item 7A Quantitative and Qualitative Disclosures About Market Risk.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-15","source_url":"https://www.sec.gov/Archives/edgar/data/2070900/0001829126-26-006482-index.html","accession_number":"0001829126-26-006482","cik":"0002070900","ticker":"QUMS","issuer_name":"Quantumsphere Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2070900/0001829126-26-006482-index.html","primary_entity_key":"0002070900","primary_entity_name":"Quantumsphere Acquisition Corp"},"word_count":112,"has_tables":true,"body_markdown":"**Item 7A. Quantitative and Qualitative Disclosures About Market Risk.**\n\n \n\nAs of March 31, 2026, we were not subject to any market or interest rate risk. Following the consummation of our IPO, the net proceeds of this offering and the sale of the private placement units held in the trust account will be invested in U.S. government treasury bills with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury obligations. Due to the short-term nature of these investments, we believe there will be no associated material exposure to interest rate risk."}