Eugene Special Purpose Acquisition 12 Co. is a South Korea-based blank check company established for the purpose of effecting a merger, capital stock exchange, asset acquisition, share purchase, reorganization, or similar business combination with private operating enterprises. The company operates within the specialized financial services sector, focusing on identifying, evaluating, and structuring transactions with prospective growth-oriented entities to facilitate their listing on public markets. Its core corporate activities and services encompass capital pooling and escrow management; target company origination and strategic screening; corporate valuation and comprehensive due diligence; transaction structuring and statutory merger execution; regulatory compliance and KOSDAQ listing transition support; and shareholder relations management throughout the reverse merger process. The company concentrates its acquisition search primarily on high-growth sectors, including renewable energy; biopharmaceuticals, biotechnology, and medical devices; electronics and telecommunications hardware; secondary batteries and energy storage solutions; software, enterprise IT services, and artificial intelligence; digital entertainment, gaming, and mobile platforms; as well as advanced materials and green technologies. Incorporated in September 2025 and headquartered in Seoul, South Korea, the company is sponsored and underwritten by Eugene Investment & Securities Co., Ltd. In recent developments, the company completed its initial public offering on the KOSDAQ market of the Korea Exchange in December 2025 under the ticker symbol 0105P0, successfully raising KRW 10 billion through the issuance of 5,000,000 common shares at an offering price of KRW 2,000 per share, and is currently directing its operations toward evaluating prospective private businesses to execute a qualifying merger.