Company: NMP
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109359
Chunk: 17

Company: NMP Acquisition Corp.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 17
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 income taxes are not reflected in the Company’s financial statements.

Net Income per Ordinary Share

Net income per ordinary share
is computed by dividing net income by the weighted average number of ordinary shares outstanding during the period, excluding ordinary
shares subject to forfeiture. At September 30, 2025, the Company did not have any dilutive securities and other contracts that could,
potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted income
per ordinary share is the same as basic income per ordinary share for the period presented.

The following tables reflect
the calculation of basic and diluted net income per ordinary share.

    For the Three Months Ended 

    September 30, 

    2025 
  
    Redeemable ordinary shares 

    Numerator: Allocation of net income, basic and diluted 
    $694,106 
  
    Denominator: Basic and diluted weighted average ordinary shares
    outstanding 
     11,119,565 
  
    Basic and diluted net income per ordinary share 
    $0.06 
  
    Non-redeemable ordinary shares 

    Numerator: Allocation of net income, basic and diluted 
    $277,847 
  
    Denominator: Basic and diluted weighted average ordinary shares outstanding 
     4,451,105 
  
    Basic and diluted net income per ordinary share 
    $0.06 

10

NMP
ACQUISITION CORP.
NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 2 — SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES (cont.) 

    For the Nine Months Ended 

    September 30, 

    2025 
  
    Redeemable ordinary shares 

    Numerator: Allocation of net income, basic 
    $413,090 
  
    Denominator: Basic weighted average shares outstanding 
     3,747,253 
  
    Basic net income per ordinary share 
    $0.11 
  
    Non-redeemable ordinary shares 

    Numerator: Allocation of net income, basic 
    $425,407 
  
    Denominator: Basic weighted average shares outstanding 
     3,858,980 
  
    Basic net income per ordinary share 
    $0.11 

Concentration of Credit Risk

Financial instruments that potentially subject
the Company to concentrations of credit risk consist of a cash account