Exhibit 99.1 INDEX TO FINANCIAL STATEMENT Page Audited Financial Statement of Research Alliance Corporation III: Report of Independent Registered Public Accounting Firm (PCAOB #199) F-2 Balance Sheet as of May 21, 2026 F-3 Notes to Financial Statement F-4 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors of Research Alliance Corporation III Opinion on the Financial Statement We have audited the accompanying balance sheet of Research Alliance Corporation III (the “Company”) as of May 21, 2026, 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 May 21, 2026, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion This financial statement is the responsibility of the Company’s management. Our responsibility is to express…
Open exhibit ↗Current Report · Items 8.01, 9.01 · 8-K
Research Alliance Corporation III
RACCNASDAQEQUITYCurrent
Other Events
Item 8.01. Other Events. On May 21, 2026, Research Alliance Corporation III (the “Company”) consummated its initial public offering (the “IPO”) of 7,500,000 Class A ordinary shares, par value $0.0001 per share (the “Public Shares”).…
Company context
We are a newly organized blank check company incorporated on February 19, 2026, as a Cayman Islands exempted company incorporated for the purpose of effecting a merger, 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. To date, our efforts have been limited to organizational activities as well as activities related to this offering.