OneIM Acquisition Corp. Reports Q3 2025 Financial Results and Completes \$287.5 Million IPO

Summary of Key Points

• Initial Public Offering (IPO) Completed: OneIM Acquisition Corp. completed its IPO on January 15, 2026, raising gross proceeds of \$287.5 million by issuing 28,750,000 units, including the full exercise of the underwriters’ over-allotment option.
• Financial Condition as of September 30, 2025: The Company reported \$196,107 in cash and cash equivalents and \$134,727 in accrued offering costs, resulting in a total shareholder deficit of \$23,286 prior to the IPO.
• Capital Structure: As of February 27, 2026, the Company had 28,950,000 Class A ordinary shares and 7,187,500 Class B ordinary shares issued and outstanding. The vast majority of Class A shares (28,750,000) are subject to possible redemption.
• Emerging Growth Company Status: OneIM is classified as an emerging growth company under the JOBS Act and may take advantage of reduced reporting requirements and extended adoption periods for new accounting standards.
• Underwriting and Offering Costs: The IPO involved a \$250,000 upfront underwriting fee and a significant deferred underwriting discount of \$15.8 million, payable upon a successful business combination.
• No Material Litigation: The Company reports no pending or threatened material litigation.
• Risk Factors Unchanged: There have been no material changes to previously disclosed risk factors since the IPO prospectus.
• Internal Controls: Management found the Company’s disclosure controls and procedures effective as of September 30, 2025, with no material changes to internal controls during the quarter.

Detailed Investor Update

IPO Completion and Capital Raised

OneIM Acquisition Corp. achieved a major milestone with the completion of its Initial Public Offering on January 15, 2026. The Company raised \$287.5 million by issuing 28,750,000 units (including 3,750,000 units from the exercise of the underwriters’ over-allotment option) at \$10.00 per unit. Each unit consists of one Class A ordinary share and one-half of a redeemable warrant. The units are traded on the Nasdaq Stock Market under the trading symbol “OIMA,” while the warrants trade under “OIMAW”.

Financial Position Prior to IPO

As of September 30, 2025, ahead of the IPO, OneIM reported \$196,107 in cash and cash equivalents. The Company had accrued offering costs of \$134,727 and reported a total shareholder deficit of \$23,286. Notably, deferred offering costs of \$25,000 were paid by the sponsor in exchange for the issuance of Class B ordinary shares.

Capital Structure and Redemption Features

Following the IPO, as of February 27, 2026, the Company’s outstanding share count includes 28,950,000 Class A ordinary shares (of which 28,750,000 are subject to possible redemption) and 7,187,500 Class B ordinary shares. The Class B shares were issued to the sponsor prior to the IPO and are subject to lock-up restrictions until at least one year after the completion of a business combination, or earlier if certain share price thresholds are met.

Underwriting and Deferred Costs

The underwriters received a \$250,000 fee at closing, with an additional deferred underwriting discount of \$15,812,500 (or \$0.55 per unit) payable upon completion of a business combination. These costs are significant and will impact the cash available to the Company post-business combination.

Corporate Governance and Regulatory Status

OneIM qualifies as an “emerging growth company” under the JOBS Act, allowing it to take advantage of exemptions from certain reporting requirements, including reduced executive compensation disclosure and delayed adoption of new accounting standards. This status may make comparability with other public companies more difficult for investors.

Internal Controls and Risk Management

The Company’s management, including its Chief Executive Officer and Chief Financial Officer, evaluated its internal controls over financial reporting as of September 30, 2025, and concluded that they were effective. No material changes to these controls occurred during the quarter. There have been no material changes to risk factors since the IPO prospectus; investors should refer to those disclosures for details on potential risks.

Legal Proceedings

There are currently no material legal proceedings against OneIM Acquisition Corp., its officers, directors, or properties.

Other Notable Information

• No unregistered sales of equity securities occurred during the reporting period, prior to the IPO.
• No defaults on senior securities and no mine safety violations were reported.
• No directors or officers adopted or terminated any Rule 10b5-1 trading plans during the quarter.

What Investors Should Watch For

• Upcoming Business Combination: The Company’s future performance and value to shareholders will depend heavily on the successful identification and closing of a business combination (merger/acquisition target).
• Impact of Redemption Rights: The vast majority of Class A shares are subject to redemption, which could significantly affect the Company’s capital structure and future share price depending on redemption levels at the time of a business combination.
• Deferred Underwriting Fees: The large deferred underwriting fee will reduce the net proceeds available after a business combination, impacting the amount of capital with which to operate or grow the acquired business.
• Emerging Growth Company Status: While this provides regulatory relief, it may also introduce greater uncertainty for investors due to less frequent or less detailed disclosures compared to larger, more established public companies.

Potential Share Price Sensitivities

Completion of the IPO and full exercise of the underwriters’ over-allotment is a positive signal of market demand and capitalization strength. However, the heavy deferred underwriting costs and the structure of redemption rights introduce uncertainties that could lead to significant share price volatility as the Company approaches a business combination.

Disclaimer: This article is for informational purposes only and does not constitute investment advice. Investors should carefully review all filings with the Securities and Exchange Commission (SEC), including risk factors and financial statements, before making any investment decisions. The future performance of OneIM Acquisition Corp. depends on a number of factors, including the successful completion of a business combination, market conditions, and other risks as disclosed in the Company’s filings.

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