EX-99.1 2 ea026391701ex99-1_insight2.htm AUDITED BALANCE SHEET AS OF OCTOBER 30, 2025 Exhibit 99.1 INSIGHT DIGITAL PARTNERS II INDEX TO FINANCIAL STATEMENT Page Financial Statement of Insight Digital Partners II: Report F-2 of Independent Registered Public Accounting Firm Balance F-3 Sheet as of October 30, 2025 Notes F-4 to Financial Statement F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Insight Digital Partners II: Opinion on the Financial Statement We have audited the accompanying balance sheet of Insight Digital Partners II (the “Company”) as of October 30, 2025, and the related notes (collectively referred to as the “financial statement”). In our opinion, the financial statement presents fairly, in all material respects, the financial position of the Company as of October 30, 2025, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion Thi…
Open exhibit ↗Current Report · Items 8.01, 9.01 · 8-K
Insight Digital Partners II
DYORNASDAQEQUITYCurrent
Other Events
Item 8.01. Other Events. As previously reported, on October 30, 2025, Insight Digital Partners II (the “Company”) consummated its initial public offering (“IPO”) of 17,250,000 units (the “Units”), including the issuance of 2,250,000 Units as a result of the underwriters’ exercise of their over-allotment option in full.…
Company context
We are a special purpose acquisition company incorporated on July 11, 2025 as a Cayman Islands exempted company and formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to throughout this prospectus as our initial business combination. We have not selected any business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with any business combination target. We may pursue an initial business combination in any business or industry but expect to target opportunities and companies that are in high-growth, high impact sectors that form the backbone of the digital economy including Payment Gateways, Stablecoin, Exchanges, Crypto Miners, Crypto Holding and Trading, High Performance Computing, Energy, and Crypto Treasury Strategy.