{"url_path":"/sec/vwav/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/2038439/0001731122-26-000771-index.html","accession_number":"0001731122-26-000771","cik":"0002038439","ticker":"VWAV","issuer_name":"VisionWave Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2038439/0001731122-26-000771-index.html","primary_entity_key":"0002038439","primary_entity_name":"VisionWave Holdings, 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STATES\nSECURITIES AND EXCHANGE COMMISSION**\n\n**Washington,\nD.C. 20549**\n\n \n\n**FORM 10-Q**\n\n \n\n**☒**** QUARTERLY\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the quarterly period\nended**\n\n \n\n **March 31, 2026**\n\n \n\n**☐**** TRANSITION\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the transition period\nfrom to**\n\n \n\n**VISIONWAVE HOLDINGS INC.**\n\n(Exact Name of Registrant as Specified in its Charter)\n\n \n\n**Delaware**\n \n**001-72741**\n \n**99-5002777**\n\n(State or other jurisdiction of\n\nincorporation)\n \n(Commission File Number)\n \n(I.R.S. Employer\n\nIdentification No.) \n\n \n\n**300 Delaware Ave., Suite 210 # 301\nWilmington, DE.**\n**19801**\n\n(Address of Principal Executive Offices)\n(Zip Code)\n\n \n\nRegistrant’s telephone number, including area code: **(302) 305-4790**\n\n \n\nN/A\n\n(Former name or former address, if changed since last report)\n\n \n\nSecurities\nregistered pursuant to Section 12(b) of the Securities Exchange Act of 1934:\n\n \n\nSecurities registered pursuant to Section 12(b) of\nthe Act:\n\n \n\n**Title of each class**\n \n**Trading Symbol**\n \n**Name of each exchange on which registered**\n\n**Common Stock, par value $0.01 per share**\n \n**VWAV**\n \n**The Nasdaq Stock Market LLC**\n\n**Redeemable Warrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50**\n \n**VWAVW**\n \n**The Nasdaq Stock Market LLC**\n\n  \n\nSecurities registered pursuant to Section 12(g) of\nthe Exchange Act: None\n\n \n\nIndicate\nby check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities\nExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),\nand (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐\n\n \n\nIndicate\nby check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405\nof Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant\nwas required to submit such files). Yes ☒No ☐\n\n \n\nIndicate by check mark whether\nthe registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging\ngrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting\ncompany,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated filer\n☐ \nAccelerated filer\n☐\n\nNon-accelerated filer\n☒\nSmaller reporting company\n☒ \n\nEmerging growth\ncompany\n☒ \n \n \n\n \n\nIf\nan emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying\nwith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate\nby check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐\nNo ☒\n\n \n\nAs of May 20,\n2026, 25,387,727 ****shares\nof common stock, par value $0.01 per share, were issued and outstanding.\n\n \n\n1\n\n \n\n \n\n**VISIONWAVE HOLDINGS, INC.**\n\n \n\n**FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026**\n\n \n\n**TABLE OF CONTENTS**\n\n \n\n \n**PAGE**\n\n[Part I. Financial Information](#a_001)\n3\n\n[Item 1. Financial Statements](#a_002)\n3\n\n[Condensed Consolidated Balance Sheets as of March 31, 2026 (unaudited) and September 30, 2025](#a_003)\n3\n\n[Unaudited Condensed Consolidated Statements of Operations for the three and six months ended March 31, 2026 and 2025](#a_004)\n4\n\n[Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity (Deficit) for the three and six months ended March 31, 2026 and 2025](#a_005)\n5\n\n[Unaudited Condensed Consolidated Statements of Cash Flows for the six months ended March 31, 2026 and 2025](#a_006)\n6\n\n[Notes to Unaudited Condensed Consolidated Financial Statements](#a_007)\n7\n\n[Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations](#a_008)\n55\n\n[Item 3. Quantitative and Qualitative Disclosures Regarding Market Risk](#a_009)\n77\n\n[Item 4. Controls and Procedures](#a_010)\n77\n\n[Part II. Other Information](#a_011)\n78\n\n[Item 1. Legal Proceedings](#a_012)\n78\n\n[Item 1A. Risk Factors](#a_013)\n79\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds from Registered Securities](#a_014)\n82\n\n[Item 3. Defaults Upon Senior Securities](#a_015)\n87\n\n[Item 4. Mine Safety Disclosures](#a_016)\n87\n\n[Item 5. Other Information](#a_017)\n87\n\n[Item 6. Exhibits](#a_018)\n90\n\n[Part III. Signatures](#a_019)\n93\n\n \n\n2\n\n \n\n \n\n**PART I – FINANCIAL INFORMATION**"}