{"url_path":"/sec/rac-wt/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-12","source_url":"https://www.sec.gov/Archives/edgar/data/2047497/0001104659-26-059443-index.html","accession_number":"0001104659-26-059443","cik":"0002047497","ticker":"RAC","issuer_name":"Rithm Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2047497/0001104659-26-059443-index.html","primary_entity_key":"0002047497","primary_entity_name":"Rithm Acquisition Corp."},"word_count":801,"has_tables":true,"body_markdown":"Rithm Acquisition Corp._March 31, 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of Contents](#TOC)\n\n​\n\n​\n\n**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☒ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n​\n\n**For 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\n**For the transition period from                   to                   **\n\n​\n\n**Commission file number:****001-42537**\n\n​\n\n**Rithm Acquisition Corp.**\n\n(Exact Name of Registrant as Specified in Its Charter)\n\n​\n\n​\n\n​\n\n​\n\n**Cayman Islands**\n\n  ​ ​ ​\n\n**98-1832772**\n\n(State or other jurisdiction of\nincorporation or organization)\n\n \n\n(I.R.S. Employer\nIdentification No.)\n\n​\n\n**799 Broadway****,****8**th**Floor**\n\n**New York****,****New York**\n\n(Address of principal executive offices)\n\n​\n\n**+1****(****212****)****850-7770**\n\n(Issuer’s telephone number)\n\n​\n\nSecurities registered pursuant to Section 12(b) of the Act:\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n**Title of each class**\n\n  ​ ​ ​\n\n**Trading**\n**Symbol(s)**\n\n  ​ ​ ​\n\n**Name of each exchange**\n**on which registered**\n\nUnits, each consisting of one Class A ordinary share, $0.0001 par value, and one-third of one redeemable warrant\n\n​\n\nRAC.U\n\n​\n\nNew York Stock Exchange\n\n​\n\n​\n\n​\n\n​\n\n​\n\nClass A ordinary shares included as part of the units\n\n​\n\nRAC\n\n​\n\nNew York Stock Exchange\n\n​\n\n​\n\n​\n\n​\n\n​\n\nRedeemable warrants included as part of the units, each whole warrant exercisable for one Class A ordinary share at an exercise price of $11.50\n\n​\n\nRAC.WS\n\n​\n\nNew York Stock Exchange\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 is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nLarge accelerated filer\n\n☐\n\n \n\nAccelerated filer\n\n☐\n\nNon-accelerated filer\n\n☒\n\n \n\nSmaller reporting company\n\n☒\n\n​\n\n​\n\n \n\nEmerging growth company\n\n☒\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 12, 2026, there were 23,660,000 Class A ordinary shares, $0.0001 par value and 5,750,000 Class B ordinary shares, $0.0001 par value, issued and outstanding.\n\n​\n\n​\n\n​\n\n[Table of Contents](#TOC)\n\nRITHM ACQUISITION CORP.\n\nFORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026\n\n​\n\n​\n\n  ​ ​ ​\n\n**Page**\n\n[Part I. Financial Information](#PARTIFINANCIALINFORMATION_637172)\n\n​\n\n1\n\n[Item 1. Interim Financial Statements](#Item1InterimFinancialStatements2_714545)\n\n​\n\n1\n\n[Condensed Balance Sheets as of March 31, 2026 (Unaudited) and September 30, 2025](#CONDENSEDBALANCESHEET_713704)\n\n​\n\n1\n\n[Condensed Statements of Operations for the three and six months ended March 31, 2026, for the three months ended March 31, 2025, and for the period from November 21, 2024 (Inception) through March 31, 2025 (Unaudited)](#CONDENSEDSTATEMENTSOFOPERATIONS_861751)\n\n​\n\n2\n\n[Condensed Statements of Changes in Shareholders’ Deficit for three and six months ended March 31, 2026, for the three months ended March 31, 2025, and for the period from November 21, 2024 (Inception) through March 31, 2025 (Unaudited)](#SHAREHOLDERSDEFICIT_892936)\n\n​\n\n3\n\n[Condensed Statements of Cash Flows for the six months ended March 31, 2026 and the period from November 21, 2024 (Inception) through March 31, 2025 (Unaudited)](#CONDENSEDSTATEMENTOFCASHFLOWS_585668)\n\n​\n\n4\n\n[Notes to Condensed Financial Statements (Unaudited)](#Note1DescriptionOfOrganizationAndBusines)\n\n​\n\n5\n\n[Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations](#Item2ManagementsDiscussionandAnalysisofF)\n\n​\n\n20\n\n[Item 3. Quantitative and Qualitative Disclosures Regarding Market Risk](#Item3QuantitativeandQualitativeDisclosur)\n\n​\n\n23\n\n[Item 4. Controls and Procedures](#Item4ControlsandProcedures_45356)\n\n​\n\n23\n\n[Part II. Other Information](#PARTIIOTHERINFORMATION_650394)\n\n​\n\n24\n\n[Item 1. Legal Proceedings](#Item1LegalProceedings_880402)\n\n​\n\n24\n\n[Item 1A. Risk Factors](#Item1ARiskFactors_153970)\n\n​\n\n24\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds](#Item2UnregisteredSalesofEquitySecurities)\n\n​\n\n24\n\n[Item 3. Defaults Upon Senior Securities](#Item3DefaultsUponSeniorSecurities_539887)\n\n​\n\n25\n\n[Item 4. Mine Safety Disclosures](#Item4MineSafetyDisclosures_737496)\n\n​\n\n25\n\n[Item 5. Other Information](#Item5OtherInformation_65629)\n\n​\n\n25\n\n[Item 6. Exhibits](#Item6Exhibits_136803)\n\n​\n\n26\n\n[Part III. Signatures](#SIGNATURES_822420)\n\n​\n\n27\n\n​\n\n​\n\n​\n\n[Table of Contents](#TOC)\n\nPART I - FINANCIAL INFORMATION"}