Tavia Acquisition Corp. is a blank check company incorporated in the Cayman Islands on March 7, 2024. The company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses. It intends to effectuate its Business Combination using cash derived from the proceeds of its Initial Public Offering and the sale of Private Placement Units, its shares, debt, or a combination of cash, shares and debt. Tavia Acquisition Corp. does not engage in any independent operations and has not generated any operating revenues to date. Its activities are limited to organizational tasks and those necessary to prepare for and pursue a Business Combination.

Tavia Acquisition Corp. generates revenue solely through non-operating income in the form of interest earned on marketable securities held in the Trust Account following its Initial Public Offering. The company does not expect to generate any operating revenues until after the completion of its Business Combination. For the nine months ended September 30, 2025, interest income on marketable securities held in the Trust Account amounted to $3,673,596, which contributed to net income of $2,632,737 after offsetting general and administrative costs. The company anticipates incurring increased expenses due to being a public company and for due diligence related to searching for and completing a Business Combination.

The company operates through the following segments:

Tavia Acquisition Corp. operates in the highly competitive special purpose acquisition company (SPAC) industry. It faces competition from numerous other blank check companies seeking to identify and complete Business Combinations with target businesses. Its competitive position depends on the expertise of its management team, the availability of funds in its Trust Account, and its ability to identify and execute a successful Business Combination. The company does not disclose specific key competitors or detailed competitive advantages in the filing.

Tavia Acquisition Corp. does not serve any customers in the traditional sense as it has not yet completed a Business Combination. The company intends to serve the shareholders of the target business or businesses it acquires upon completion of its Business Combination. Until such time, it has no customer base or specific customer names to report.