Miluna Acquisition Corp

Miluna Acquisition Corp is a blank check company, also known as a Special Purpose Acquisition Company (SPAC), incorporated in the Cayman Islands. Its primary purpose is to complete a business combination, such as a merger, share exchange, asset acquisition, share purchase, recapitalization, or reorganization, with one or more existing businesses. The company has not yet identified a specific target business for this initial business combination. Its search for a prospective target business is not restricted to any particular industry or geographic region, with the exception that it will not pursue a target company based in or with the majority of its operations in the People's Republic of China (PRC), which includes the Hong Kong Special Administrative Region and the Macau Special Administrative Region, and for the purpose of this Annual Report only, excludes Taiwan. Miluna Acquisition Corp plans to fund its initial business combination using cash from the proceeds of its initial public offering (IPO) and the sale of private placement units, its shares, new debt, or a combination of these methods. The company completed its initial public offering of 6,000,000 public units on October 24, 2025.