Haymaker Acquisition Corp V Page Financial Statement of Haymaker Acquisition Corp V:
Haymaker Acquisition Corp V (HYAC) filed an SEC Form 8-K — Other Events. Exhibit 99.1 Haymaker Acquisition Corp V INDEX TO FINANCIAL STATEMENT Page Financial Statement of Haymaker Acquisition Corp V: Report of Independent Registered Public Accounting Firm F-2 Balance Sheet as of September 18, 2026 F-3 Notes to Financial Statement F-4 1 REPORT OF INDEP
How this was made
The 30-second read
Why it matters
The audit confirms the SPAC's financial health and cash position, which may influence investor decisions on redemption versus holding for a future merger.
Market read
Primary disclosure of audited financials for a newly formed SPAC; modest relevance for traders monitoring SPAC redemption risk and cash availability.
What to watch
The deferred underwriting fee of $12.25 M and the sizable promissory note could affect net cash available for a future business combination.
Background
Haymaker Acquisition Corp V (HYAC) is a Cayman‑incorporated SPAC that completed its IPO on Sep 18 2026, raising $287.5 M placed in a trust account. The 8‑K filing provides the first audited financial statements.
Ticker impact
SEC Form 8‑K filed on Sep 24 2026 reports the audited financial statements and balance sheet of Haymaker Acquisition Corp V, a SPAC, providing the first public disclosure of its audited financial position.
Potential modest price movement as investors reassess redemption risk and cash availability; likely limited volatility.
Audited financials are a primary disclosure but contain no new operational developments; impact is confined to valuation and redemption considerations.
Market effects
Provides transparency for the SPAC sector, may influence redemption expectations for similar blank‑check vehicles.
Limited to U.S. OTC/SPAC investors; no broader regional effect.
Minimal global impact; primarily a niche corporate filing.
Counterpoint
Some investors may view the audit as a signal to scrutinize the SPAC's merger pipeline and consider early redemption.
Key entities
- SPACHaymaker Acquisition Corp V
Blank‑check company seeking a business combination.
- AuditorWithumSmith+Brown, PC
Independent registered public accounting firm that performed the audit.
