IRRX · As filed with the SEC

Integrated Rail & Resources Acquisition cash flow statement, by quarter

The statement as Integrated Rail & Resources Acquisition presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

Unaudited Consolidated Condensed Statements of Cash Flows · USD

USD	Q3 2025^† 3 months ended Sep 30, 2025	Q2 2025^† 3 months ended Jun 30, 2025	Q1 2025 3 months ended Mar 31, 2025	Q4 2024^† 3 months ended Dec 31, 2024	Q3 2024^† 3 months ended Sep 30, 2024	Q2 2024^† 3 months ended Jun 30, 2024	Q1 2024 3 months ended Mar 31, 2024	Q4 2023^† 3 months ended Dec 31, 2023
Cash Flows from Operating Activities:
Net (loss) income	5,995,512^†	(8,206,798)^†	(3,351,335)	(6,096,381)^†	21,037^†	(1,040,084)^†	2,292,526	3,517,243^†
Interest and income earned on Cash and Trust Investments	—	—	—	—	—	—	(674,257)	—
Interest and income earned on cash and Trust Account investments	—	—	—	—	(328,436)^†	—	—	—
Adjustments to reconcile net (loss) income to cash used in operating activities:
Change in fair value of conversion event liability	—	—	12,656	—	—	—	—	—
Interest expense	18,675^†	54,630^†	162,092	—	—	—	—	—
Deferred income taxes	—	—	—	—	—	—	—	(23,976)^†
Change in fair value of conversion event feature	(14,464)^†	—	—	—	—	—	—	—
Interest and income earned on cash and Trust Account investments	(6,881)^†	(22,296)^†	(34,256)	(163,646)^†	(328,436)^†	(272,002)^†	—	—
Change in fair value of warrant liabilities	(6,980,000)^†	7,607,000^†	1,881,000	3,344,000^†	(209,000)^†	1,003,200^†	(2,048,200)	(3,135,000)^†
Changes in Operating Assets and Liabilities:
Prepaid expenses	—	—	—	13,697^†	26,811^†	(40,508)^†	33,590	53,795^†
Accounts payable	—	—	—	—	—	—	—	(4)^†
Accrued expenses	—	—	—	—	—	—	—	134,882^†
Excise tax interest and penalties	67,884^†	—	—	—	—	—	—	—
Accounts payable and accrued expenses	680,261^†	152,508^†	24,468	—	253,797^†	39,928^†	30,968	—
Accrued franchise tax	(4,200)^†	(19,683)^†	6,400	(79,000)^†	33,771^†	(50,659)^†	39,459	50,000^†
Accrued excise tax	—	—	288,390	—	—	—	—	—
Income tax payable	2,361^†	3,085^†	5,851	(1,262,855)^†	111,320^†	95,209^†	157,804	186,738^†
Net Cash Used in Operating Activities	(240,852)^†	(316,174)^†	(1,004,734)	(2,021,101)^†	(90,700)^†	(264,916)^†	(168,110)	(108,657)^†
Cash Flows from Investing Activities:
Cash deposited into Trust Account	—	—	—	—	—	—	(240,000)	—
Cash deposited into Trust Account	—	—	—	—	—	—	—	(420,000)^†
Cash withdrawn from Trust Account for payment to redeeming stockholders	—	—	—	—	—	0^†	50,312,460	—
Cash withdrawn from Trust Account to pay franchise and income taxes	—	—	—	1,360,613^†	—	—	—	0^†
Cash deposited into Trust Account	(3)^†	(60,000)^†	(150,000)	(150,000)^†	(150,000)^†	(150,000)^†	—	(420,000)^†
Cash withdrawn from Trust Account for payment to redeeming stockholders	0^†	—	—	19,470,737^†	395,138^†	0^†	—	0^†
Transfer of funds held in Trust Account for payment of taxes	0^†	—	—	—	0^†	—	—	—
Net Cash Provided by Investing Activities	(3)^†	2,778,085^†	(150,000)	20,681,350^†	245,138^†	(66,747)^†	50,072,460	(420,000)^†
Cash Flows from Financing Activities:
Proceeds from Note Payable—Sponsor	—	—	—	0^†	150,000^†	150,000^†	240,000	420,000^†
Proceeds from Note Payable—related party	225,000^†	100,000^†	1,350,000	—	90,000^†	180,710^†	170,000	0^†
Payment to redeeming stockholders	—	—	—	—	—	—	(50,312,460)	—
Proceeds from promissory note – Working Capital Loan - Related Party	—	—	—	—	—	—	—	0^†
Repayment of promissory note - related party	0^†	0^†	(11,000)	—	—	—	—	—
Payment to redeeming stockholders	0^†	—	—	(19,470,737)^†	(395,138)^†	0^†	—	0^†
Net Cash Used in Financing Activities	225,000^†	(2,665,802)^†	1,339,000	(18,620,737)^†	(155,138)^†	330,710^†	(49,902,460)	520,770^†
Net Change in Cash	(15,855)^†	(203,891)^†	184,266	39,512^†	(700)^†	(953)^†	1,890	(7,887)^†
Cash – Beginning of Period	20,313	224,204	39,938	426	1,126	2,079	189	8,076
Cash – End of Period	4,458	20,313	224,204	39,938	426	1,126	2,079	189
Supplemental Disclosure of Noncash Investing and Financing Activities:
Remeasurement of Common Stock subject to redemption	8,723^†	71,611^†	166,346	341,690^†	382,131^†	337,231^†	791,449	1,099,577^†
Payable to redeeming shareholders	—	—	—	—	—	—	395,138	—
Accrued excise tax on Common Stock redemptions	—	—	—	—	—	—	509,757	—
Accrued excise tax on Common Stock redemptions	2^†	—	—	183,563^†	0^†	0^†	—	—
Payable to redeeming stockholders	170^†	—	—	—	—	0^†	—	—

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.