Company: NMP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075714
Chunk: 158

Company: NMP Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part II, Item 8
Chunk 158
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 of the SEC.

In the opinion of management,
all adjustments (consisting of a normal accruals) considered for a fair presentation have been included. The interim results for the three
and six months ended June 30, 2025 are not necessarily indicative of the results to be expected for the year ending December 31, 2025
or for any future interim periods. These interim unaudited condensed financial statements should be read in conjunction with the Company’s
audited financial statements and notes for the period from December 18, 2024 (inception) through December 31, 2024, included in the Registration
Statement on Form S-1 (File No. 333-286985) originally filed with the SEC on February 10, 2025.

Emerging Growth Company

The Company is an “emerging growth company,” as defined
in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012, as amended
(the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable
to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the
independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002,
reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the
requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments
not previously approved.

Further, Section 102(b)(1) of
the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until
private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class
of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The
JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to
non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended
transition period which means that when a standard is issued or revised and it has different application dates for public or private companies,
the Company, as an emerging growth company, can adopt the new or revised standard at the