Inception Growth Acquisition Limited - Form 10-K Late Filing Notification

NT 10-K 1 ea0284113-nt10k_inception.htm NOTIFICATION OF LATE FILING

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

| (Check One): | ☒ Form 10-K | ☐ Form 20-F | ☐ Form 11-K | ☐ Form 10-Q | ☐ Form N-SAR | ☐ Form N-CSR |

For Period Ended: December 31, 2025

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☐ Transition Report on Form 10-K

☐ Transition Report on Form 20-F

☐ Transition Report on Form 11-K

☐ Transition Report on Form 10-Q

☐ Transition Report on Form N-SAR

For the Transition Period Ended: ________________________

| Read Instruction (on back page) Before Preparing
Form. Please Print or Type.

Nothing in this form shall be construed to imply
that the Commission has verified any information contained herein. |

If the notification relates to a portion of the filing checked above,
identify the item(s) to which the notification relates:

PART I -- REGISTRANT INFORMATION

Inception Growth Acquisition Limited

Full name of registrant

N/A

Former name if applicable

875 Washington Street

Address of principal executive office (Street and number)

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New York, NY 10014

City, state and zip code

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PART II -- RULES 12b-25(b) AND (c)

If the subject report could
not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be
completed. (Check box if appropriate.)

| | (a) | The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; |
| | | |
| ☒ | (b) | The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and |
| | | |
| | (c) | The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. |

PART III -- NARRATIVE

State below in reasonable
detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

Inception Growth Acquisition Limited (the “Registrant”)
was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025
(the “Form 10-K”) by March 31, 2026, the filing date applicable to smaller reporting companies due to a delay experienced
by the Registrant in completing its financial statement in the Form 10-K. The Registrant anticipates that it will file the Form 10-K no
later than the fifteenth calendar day following the prescribed filing date.

PART IV -- OTHER INFORMATION

| (1) | Name and telephone number of person to contact in regard to this notification |

| Cheuk Hang Chow | | 315 | | 636-6638 |
| (Name) | | (Area Code) | | (Telephone Number) |

| (2) | Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s). |

☒ Yes ☐ No

| (3) | Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? |

☐ Yes ☒ No

If so, attach an explanation
of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the
results cannot be made.

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Inception Growth Acquisition Limited

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

| Date: March 31, 2026 | By | /s/ Cheuk Hang Chow |
| | Name: | Cheuk Hang Chow |
| | Title: | Chief Executive Officer |

ATTENTION

Intentional misstatements or omissions of fact constitute Federal criminal
violations. (See 18 U.S.C. 1001).

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