Description of Spark I Acquisition's Business Segments

The Company is a blank check company established to effect a Business Combination and had not commenced operations as of December 31, 2025. It does not generate operating revenues until after completing its initial Business Combination. The Company earns non-operating income from interest on investments held in the Trust Account. The Chief Executive Officer, identified as the chief operating decision maker (CODM), reviews the Company's operating results as a whole and has determined there is only one operating segment. The CODM assesses performance and allocates resources based on key metrics such as loss from operations, total other income, and net income. Asset information is not presented, as the CODM does not consider assets in evaluating results.

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Annual Report on Spark I Acquisition Corp Divisions, Sales by Country

Twelve months ended 2025
SPKL s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total	0.00	100 %

Twelve months ended 2025
SPKL s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	0.29	7340000 %

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
Total	0 %	-90.68 %

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