IB Acquisition Corp.

Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing On October 5, 2026, IB Acquisition Corp. (the “Company”) received a letter (the “Determination Letter”) from the Listing Qualifications Department of The Nasdaq Stock Market (“Nasdaq”) notifying the Company that it is no longer compliant with Nasdaq Listing Rule 5620(a) (the “Annual Meeting Requirement”) because the Company has not held an annual meeting of shareholders within twelve months of the end of the Company’s fiscal year. The Determination Letter further stated that pursuant to Nasdaq Listing Rule 5810(c)(2)(G), the Company has 45 calendar days to submit a plan to regain compliance and if accepted, Nasdaq can grant an exception of up to 180 calendar days from the fiscal year end, or until March 29, 2027, to regain compliance.

The Company intends to submit its plan of compliance with respect to the foregoing requirement setting forth, among other things, a proxy statement preparation and proxy solicitation timeline leading to the Company’s annual meeting of its shareholders.