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STATES\n\nSECURITIES AND EXCHANGE COMMISSION\n\nWashington, D.C. 20549\n\n \n\n \n\n \n\nFORM 10-Q\n\n \n\n \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 quarterly period ended March 31, 2026\n\n \n\nor\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: 001-42430\n\n \n\n \n\n \n\nTavia Acquisition Corp.\n\n(Exact Name of Registrant as Specified in Its Charter)\n\n \n\n \n\n \n\nCayman Islands   N/A\n\n(State or other jurisdiction of\nincorporation or organization)  \n(I.R.S. Employer\nIdentification No.)\n\n \n\n850 Library Avenue, Suite 204\nNewark, DE   19711\n\n(Address of principal executive offices)   (Zip Code)\n\n \n\n(212) 506-6298\n\n(Registrant’s telephone number, including area code)\n\n \n\nN/A\n\n(Former name, former address and former fiscal year, if changed since last report)\n\n \n\n \n\n \n\nSecurities registered pursuant to Section 12(b) of the Act:\n\n \n\nTitle of Each Class:   Trading Symbol(s):   Name of Each Exchange on Which Registered:\n\nUnits, each consisting of one Ordinary Share and one Right   TAVIU   The Nasdaq Stock Market LLC\n\nOrdinary Shares, par value $0.0001 per share   TAVI   The Nasdaq Stock Market LLC\n\nRights, each Right to acquire one-tenth (1/10) of one Ordinary Share   TAVIR   The Nasdaq Stock Market LLC\n\n \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\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 the 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\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 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 15,920,833 ordinary shares, $0.0001 par value, issued and outstanding.\n\n \n\n \n\n \n\n \n\n \n\n \n\nTAVIA ACQUISITION CORP.\n\nFORM 10-Q FOR THE QUARTERLY PERIOD\nENDED MARCH 31, 2026\n\nTABLE OF CONTENTS\n\n \n\n \nPage\n\n[Part I. Financial Information](#a_001)\n1\n\n[Item 1. Financial Statements](#a_002)\n1\n\n[Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 2025](#a_003)\n1\n\n[Condensed Statements of Operations for the Three Months ended March 31, 2026 and 2025 (Unaudited)](#a_004)\n2\n\n[Condensed Statements of Changes in Shareholders’ Deficit for the Three Months ended March 31, 2026 and 2025 (Unaudited)](#a_005)\n3\n\n[Condensed Statements of Cash Flows for the Three Months ended March 31, 2026 and 2025 (Unaudited)](#a_006)\n4\n\n[Notes to Condensed Financial Statements (Unaudited)](#a_007)\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)\n23\n\n[Signatures](#a_019)\n24\n\n \n\ni\n\n \n\n \n\nPART I - FINANCIAL INFORMATION"}