Idea Acquisition Corp. is a blank check company, or special purpose acquisition company (SPAC), formed to identify, evaluate, and acquire an operating business through merger or asset combination. The company raised capital through an initial public offering and holds those proceeds in trust, to be deployed only upon completion of a qualifying business combination. Although the company may pursue acquisitions in any industry, it specifically targets operating businesses in the software sector that leverage artificial intelligence and large language models, seeking companies at the intersection of AI infrastructure and applied solutions with enterprise values exceeding $1 billion, sustainable revenue models, and strong market readiness.