Business Description

Overview Emmis Acquisition Corp. (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company whose business purpose is to effect a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to throughout this prospectus as our initial business combination. We have not selected any specific business combination target and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial business combination with us. We have generated no revenues to date and we do not expect that we will generate operating revenues at the earliest until we consummate our initial business combination. While we may pursue an initial business combination opportunity in any geography, industry or sector, we intend to capitalize on the ability of our management team to identify, acquire and operate a business or businesses that can benefit from our management team’s established global relationships, sector expertise and active management, operating and capital market experiences, particularly as related to industrial and business services, manufacturing, transportation, and/or distribution and/or technology businesses. Our primary objective is to acquire a high-quality business, or multiple emerging growth companies with demonstrable revenues, EBITDA and compelling growth opportunities that can generate attractive, risk-adjusted returns for shareholders. To that end, our acquisition and value creation strategy is to leverage the experience and expertise of our team to identify, acquire, and, after our initial business combination, enhance the growth, cost structure and/or competitive positioning of a targeted company or multiple companies. Our efforts to identify a prospective target business will not be limited to a particular industry or geographic region, although we shall focus on businesses domiciled in North America and Southeast Asia. Further, our efforts to identify a prospective target business will not be limited to any characteristics, although we expect to favor potential services manufacturing and/or distribution oriented target companies with certain characteristics which include, but are not limited to, demonstrable revenues, EBITDA and compelling growth opportunities positive long term growth prospects, competitive advantages, consolidation and operational improvement opportunities and attractive margins or the potential for attractive margins. While we may pursue a business combination outside of industrial and business services, manufacturing, transportation, and/or distribution and/or technology businesses, we believe our focus best combines the expertise and experience of our management team with a sector that offers attractive investment opportunities. We have generated no revenues to date and we do not expect that we will generate operating revenues until, at the earliest, we consummate our initial business combination. Our management team is continuously made aware of potential business opportunities, one or more of which we may desire to pursue for an initial business combination. However, we have not selected any specific target business and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly, with any target business with respect to an initial business combination with us. On September 26, 2025, we consummated our initial public offering (“IPO”) of 11,500,000 units (the “Units”), including the purchase by the underwriters of 1,500,000 additional Units at the offering price, reflecting the exercise of their option to purchase additional Units to cover over-allotments. The Units were sold at a price of $10.00 per Unit, generating gross proceeds to the Company of $115,000,000. Each Unit consisted of one Class A ordinary share of the Company, and one right to receive one-tenth (1/10) of one Class A ordinary share upon the consummation of the Company’s initial business combination (each, a “Share Right”).…