ARCL 10-K & 10-Q changes, risk factors and insider trading
ARC Group Acquisition I Corp. (also ARCLR, ARCLU, ARCLW) · Nasdaq · Blank Checks · CIK 2073515 · All filings on SEC.gov
At a glance
What changed in the latest 10-K
Comparison not available: Not available: fewer than two 10-K filings on EDGAR to compare..
What changed in the latest 10-Q
Risk Factors
As a smaller reporting company under Rule 12b-2 of the Exchange Act, we are not required to include risk factors in this Quarterly Report on Form 10-Q. For additional risks relating to our operations, other than as set forth below, see the section titled “Risk Factors” contained in our final prospectus for the IPO filed with the SEC. Any of these factors could result in a significant or material adverse effect on our results of operations or financial condition. Additional risks could arise that may also affect our business or ability to consummate an initial business combination. We may disclose changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.
No wording changes found in this section.
Full comparison: every changed paragraph (0)
Management's Discussion & Analysis (MD&A)
Largest changes
“For the six months ended June 30, 2026, we had a net income of $598,846, which consisted of operating costs and interest income on marketable securities held in trust account. For the three months ended June 30, 2026, we had a net income of $625,846, which consisted of operating costs and interest income on marketable securities held in trust account. For the period from May 27 (Inception) though June 30, 2025, we had a net loss of $23,400, which consisted of formation and operation costs.”see in full comparison
We do not have any long-term debt, capital lease obligations, operating lease obligations or long-term liabilities, other than an agreement to pay our Sponsor an aggregate of $20,000 per month for office space, secretarial and administrative support. We began incurring these fees on April 30, 2026, and will continue to incur these fees monthly until completion of the Company’s initial business combination or liquidation. During the six months ended June 30, 2026 and for the three months ended June 30, 2026, the Company incurred $40,000 and $40,000, respectively in formation and operating costs.see in full comparison
“For the three months ended March 31, 2026, we had a net loss of $27,000, which was formation and operating costs.”see in full comparison
As ofsee in full comparisonMarchJune31,30, 2026 and December 31, 2025, we had$0$993,632 and $0 in cash on our balance sheet and a working capital surplus (deficit) of$542,582$1,093,111 and$416,951,$(416,951), respectively. The Company’s liquidity needs prior to the consummation of the IPO had been satisfied through the loan under an unsecured promissory note from the Sponsor of $500,000.
Full comparison: every changed paragraph (6)
We
have neither engaged in any operations nor generated any revenues to date. Our only activities from inception to MarchJune 31,30, 2026 were organizational
organizational activities and those necessary to prepare for the Company’s IPO. We do not expect to generate any operating revenues
until after
the completion of our initial business combination. We expect to continue to generate non-operating income in the form of
interest income
on cash and marketable securities held after the Initial Public Offering. We expect that we will incur increased expenses
as a result
of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for due diligence expenses
expenses in connection with completing a business combination.
For the six months ended June 30, 2026, we had a net income of $598,846, which consisted of operating costs and interest income on marketable securities held in trust account. For the three months ended June 30, 2026, we had a net income of $625,846, which consisted of operating costs and interest income on marketable securities held in trust account. For the period from May 27 (Inception) though June 30, 2025, we had a net loss of $23,400, which consisted of formation and operation costs.
For
the three months ended March 31, 2026, we had a net loss of $27,000, which was formation and operating costs.
As
of MarchJune 31,30, 2026 and December 31, 2025, we had $0$993,632 and $0 in cash on our balance sheet and a working capital surplus (deficit) of $542,582
$1,093,111 and
$416,951, $(416,951), respectively. The Company’s liquidity needs prior to the consummation of the IPO had been satisfied
through the loan
under an unsecured promissory note from the Sponsor of $500,000.
We do not have any long-term debt, capital lease obligations, operating lease obligations or long-term liabilities, other than an agreement to pay our Sponsor an aggregate of $20,000 per month for office space, secretarial and administrative support. We began incurring these fees on April 30, 2026, and will continue to incur these fees monthly until completion of the Company’s initial business combination or liquidation. During the six months ended June 30, 2026 and for the three months ended June 30, 2026, the Company incurred $40,000 and $40,000, respectively in formation and operating costs.
The
preparation of unaudited financial statements and related disclosures in conformity with accounting principles generally accepted in
the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities,
disclosure of contingent assets and liabilities at the date of the financial statements, and income and expenses during the periods reported.
Making estimates requires management to exercise significant judgement. It is at least reasonably possible that the estimate of the effect
of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in
formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results
could materially differ from those estimates. As of MarchJune 31,30, 2026 and December 31, 2025, we did not have any critical accounting estimates
to be disclosed.
ARCL insider buying and selling (Form 4)
Since 2026-04-11, insiders reported open-market purchases in 0 Form 4 filings and open-market sales in 0 filings. Totals add up every open-market (code P and S) line in those filings, using the prices reported in the filings. Awards, option exercises, tax withholding and gifts are listed below but not counted.
No Form 4 stock transactions in this period.
Well-known investors holding ARCL (13F)
| Investor | Quarter | Shares | Reported value | % of their 13F | Change vs prior quarter |
|---|---|---|---|---|---|
| D. E. Shaw & Co. | 2026-06-30 | 460,000 | $4.5M | 0.0% | New position |
| Two Sigma Investments | 2026-06-30 | 190,312 | $1.9M | 0.0% | New position |
| D. E. Shaw & Co. | 2026-06-30 | 460,000 | $108.0K | 0.0% | New position |
| D. E. Shaw & Co. | 2026-06-30 | 460,000 | $51.8K | 0.0% | New position |