PowerUp Acquisition Corp. reported significant financial changes in its latest 10-Q filing for the quarter ending September 30, 2024. The company, classified as a shell entity and an emerging growth company, experienced a notable decline in total current assets, which decreased to $61,809 from $81,223 as of December 31, 2023. The cash and investments held in the Trust Account also fell sharply to $6.6 million, down from $19.9 million in the previous fiscal period.

Total liabilities surged to $6.6 million, a substantial increase from $403,328 at the end of 2023, resulting in a total shareholders’ deficit of $(6.5 million), compared to $(322,105) previously. This deterioration in financial health is attributed to increased general and administrative expenses, which rose to $630,772 for Q3 2024, compared to $324,742 in Q3 2023. The net loss for the quarter was $(537,019), a significant increase from $(69,258) in the same period last year. For the nine months ended September 30, 2024, the net loss totaled $(3.6 million), contrasting sharply with a net income of $4.6 million for the same period in 2023.

The company’s cash flows also reflected a challenging environment, with net cash used in operating activities reaching $(2.8 million) for the nine months ended September 30, 2024, compared to $(497,000) in the prior year. The cash withdrawn from the Trust Account for redemptions was $13.8 million, a stark decline from $284.9 million in the previous year.

Strategically, PowerUp Acquisition Corp. has been navigating its business combination efforts. The company entered into a merger agreement with Visiox Pharmaceuticals in December 2023, which was later terminated in July 2024 due to unmet conditions. Subsequently, PowerUp entered into a new merger agreement with Aspire Biopharma in August 2024, with amendments made in September and October to adjust merger considerations and extend due diligence timelines.

As of September 30, 2024, the company had not commenced any operations and faced substantial doubt regarding its ability to continue as a going concern for at least one year from the issuance date of its consolidated financial statements. The company has until February 17, 2025, to complete its initial business combination, with the potential for an extension through shareholder vote.

About PowerUp Acquisition Corp.

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