Calisa Acquisition Corp Reports Net Income of $372,357 in Q2 2026, Prepares for Merger with Goodvision AI Inc.

Calisa Acquisition Corp reported its financial results for the second quarter of 2026, revealing a net income of $372,357 for the three months ended June 30, 2026, compared to a net loss of $22,703 for the same period in 2025. For the six months ended June 30, 2026, the company recorded a net income of $319,070, a significant improvement from the previous year's loss of $22,703. The increase in net income was primarily driven by interest income from cash and investments held in the Trust Account, which amounted to $539,588 for the quarter and $1,070,938 for the six months, compared to minimal interest income in the prior year.

The company’s total assets as of June 30, 2026, were $61,801,131, a slight increase from $61,017,446 at the end of 2025. Cash and cash equivalents outside the Trust Account decreased to $232,017 from $459,048, while cash and investments held in the Trust Account rose to $61,500,162 from $60,429,224. Current liabilities increased to $98,792 from $85,186, reflecting ongoing operational costs associated with the company's business activities and preparations for its proposed business combination.

Calisa Acquisition Corp is in the process of completing a business combination with Goodvision AI Inc., as outlined in a Business Combination Agreement signed on March 6, 2026. The merger is expected to be finalized in the second half of 2026, pending shareholder approval and other conditions. The company has also entered into a subscription agreement with an investor for the issuance of 100,000 Class A ordinary shares at $10.00 per share, generating additional gross proceeds of $1,000,000, contingent upon the merger's completion.

Operationally, the company has not yet commenced revenue-generating activities, focusing instead on organizational tasks and compliance with public company regulations. As of June 30, 2026, Calisa Acquisition Corp had 8,427,500 ordinary shares outstanding, with 6,000,000 shares subject to possible redemption at a redemption value of $10.25 per share. The company continues to incur significant costs related to its proposed business combination, and management has expressed concerns regarding its ability to continue as a going concern if the merger is not completed within the designated timeframe.

Looking ahead, Calisa Acquisition Corp aims to utilize the funds held in the Trust Account primarily for the completion of its initial business combination. The company has until April 23, 2027, to finalize this transaction, or it will be required to liquidate and redeem its public shares. The management remains optimistic about the merger with Goodvision and is actively working to meet the necessary conditions for its successful completion.