Company: IBACR
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010982
Chunk: 105

Company: IB Acquisition Corp.
Filing Date: 2025-05-15
Form: 10-Q
Item: Part II, Item 1A
Chunk 105
---
as defined in Item 408(a) of Regulation S-K intending to satisfy the affirmative defense conditions of Rule 10b5–1(c) or (ii) “non-Rule
10b5-1 trading arrangement,” as defined in Item 408(c) of Regulation S-K.

Item
6. Exhibits

The
following exhibits are filed as part of, or incorporated by reference into, this Quarterly Report on Form 10-Q.

    No.
     
    Description
    of Exhibit
  
    31.1*
     
    Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
  
    31.2*
     
    Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
  
    32.1*
     
    Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
  
    32.2*
     
    Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
  
    101.INS*
     
    Inline
    XBRL Instance Document
  
    101.SCH*
     
    Inline
    XBRL Taxonomy Extension Schema Document
  
    101.CAL*
     
    Inline
    XBRL Taxonomy Extension Calculation Linkbase Document
  
    101.DEF*
     
    Inline
    XBRL Taxonomy Extension Definition Linkbase Document
  
    101.LAB*
     
    Inline
    XBRL Taxonomy Extension Labels Linkbase Document
  
    101.PRE*
     
    Inline
    XBRL Taxonomy Extension Presentation Linkbase Document
  
    104
     
    Cover
    Page Interactive Data File (embedded within the XBRL document)

    *
    Filed
    herewith.

17

SIGNATURES

In
accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

    IB
    ACQUISITION CORP.