Idea Acquisition ^{Filed Terms, Nasdaq: IACOU}

We are a blank check company incorporated as a Cayman Islands exempted company and incorporated for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination. We may pursue an initial business combination in any business or industry but expect to target opportunities and companies operating in the software vertical that leverages large language models or other AI tools. We are particularly interested in companies that sit at the intersection of AI infrastructure and applied solutions. This includes AI software platforms, hosting infrastructure, applied consumer AI apps, model creators, and other foundational elements of AI transformation companies. We believe these areas represent the most durable value creation opportunities as enterprises seek to integrate AI into their core operations. Although we are not prescriptive on size, we expect our most likely targets to have enterprise values in excess of $1 billion. We intend to prioritize companies that not only provide AI applications but also create enabling platforms — those that can support third-party developers, plug into enterprise workflows, and extend the reach of AI models into regulated industries. By supporting such companies through capital markets access, we aim to accelerate their ability to scale and consolidate leadership positions.