Global High-Priority Regulatory Events — October 19, 2026

19-10-2026

19-10-2026

19-10-2026

19-10-2026

Scienture Holdings preliminarily reported unaudited Q3 2026 revenue of approximately $1.22 million, up 256% from roughly $344,000 in Q2 2026, driven by the August 2026 commercial launch and initial wholesale shipments of REZENOPY and continued sequential growth in Arbli wholesale unit sales (+74% sequentially). Management targets profitability in 2027, but the filing does not provide audited results, and the company's own forward-looking risk factors flag going-concern doubt and the ability to maintain its Nasdaq listing.

• · Q3 2026 figures are preliminary and unaudited; full results will be in the Form 10-Q, so figures are subject to adjustment
• · Filing cautions about going-concern doubt, dilution risk from future funding, security interests under credit arrangements, and the ability to maintain Nasdaq listing
• · Filing was made under Items 2.02 (results of operations), 3.01 (Nasdaq listing notice/delisting-related disclosure), and 9.01 (exhibits)
• · Arbli carries FDA safety warnings (pregnancy/fetal harm, aliskiren interaction, severe hepatic impairment)

19-10-2026

Systematix Corporate Services Limited, on behalf of Acquirers Manav Bahri, Dinesh Popli and Ajay Dutta and PACs Trimudra Trade & Holdings Private Limited and Ms. Shraddha Gohil, has issued a corrigendum to the Detailed Public Statement for an open offer to acquire up to 3,19,71,680 equity shares (26.00% of expanded voting capital) of Kuber Udyog Limited at ₹23.35 per share in cash. The corrigendum revises the offer schedule (Offer Opening moved to October 28, 2026 and Offer Closing to November 11, 2026), adds Ms. Shraddha Gohil as PAC 2, and updates disclosures on Golden Ikon Fleet Management Private Limited. Certain statutory approvals, including RBI approval of the NBFC Certificate of Registration surrender and ROC approval of a name change to Golden Ikon Mobility Limited, remain pending.

• · Revised schedule: Offer Opening Date moved from October 1, 2026 to October 28, 2026, and Offer Closing Date moved from October 15, 2026 to November 11, 2026
• · Identified Date revised from September 17, 2026 to October 13, 2026, and Letter of Offer dispatch deadline revised to October 21, 2026
• · Ms. Shraddha Gohil, UBO of PAC 1, has been added as PAC 2; she holds no Target Company shares and has no other relationship with the Target Company except through warrants subscribed by PAC 1
• · Golden Ikon Fleet Management Private Limited's profit after tax declined 26.30% in Fiscal 2026 despite a 28.94% rise in total income
• · Pending approvals include RBI approval of the voluntary surrender of the NBFC Certificate of Registration and ROC approval of the name change; the offer is subject to any required statutory approvals before the Tendering Period closes
• · BSE in-principle approval for the preferential issue was received October 15, 2026

19-10-2026

Dharan Infra-EPC Limited disclosed that the Hon'ble NCLT Mumbai Bench, by its order dated October 16, 2026, dismissed the application seeking withdrawal of the Corporate Insolvency Resolution Process (CIRP), which had been filed on the basis of a settlement with creditor Tata Capital. The CIRP will therefore continue under the Insolvency and Bankruptcy Code, 2016 and its applicable timelines. The intimation was filed by the Interim Resolution Professional, Palak Swapnil Desai, under Regulation 30 of the SEBI (LODR) Regulations, 2015.

• · The withdrawal application was based on a settlement with creditor Tata Capital, which the NCLT rejected
• · The NCLT order is dated October 16, 2026; the disclosure to exchanges was made on October 19, 2026
• · The IRP's registration is IBBI/IPA-001/IP-P-01517/2019-2020/12515, with AFA valid until 30.06.2027

19-10-2026

Mirza International Limited has incorporated a new 100% wholly owned subsidiary, Mirza Footwear Limited, on October 19, 2026, to carry on manufacturing, retail, wholesale marketing and e-commerce of footwear. The subsidiary has an authorised share capital of Rs. 15,00,000 and has not yet commenced business, so no turnover or historical financials are available. The parent will fund the entity through a 100% initial subscription to its share capital in cash.

• · Target entity CIN: U47710UP2026PLC260158; country of incorporation: India
• · Transaction is classified as a related party transaction since the target is a wholly owned subsidiary of the promoter company
• · No governmental or regulatory approvals required; no indicative completion period applicable
• · Cost of acquisition and acquisition price are not applicable as the entity is newly incorporated and funded through share subscription
• · Filing made under Regulation 30 of SEBI LODR Regulations, 2015, with disclosure details per Schedule III and SEBI Master Circular

19-10-2026

Punj Lloyd Ltd has issued notice of its 38th Annual General Meeting, to be held on September 30, 2026 at the Registered Office in New Delhi, covering adoption of FY2026 standalone and consolidated financial statements, appointment of Statutory Auditors (M/s. Shah Dhandharia & Co. LLP) for five years, ratification of Cost Auditor remuneration of up to Rs 60,000 (M/s. KVM & Co.), and regularization of several Additional Directors. The filing contains no insolvency proceedings, despite being preliminarily tagged as Insolvency; no quantitative period-over-period financial results are disclosed.

• · Statutory auditor appointment is for an initial five-year term through the 43rd AGM in 2031, with a term of up to two five-year terms permitted under Section 139
• · Independent Director appointments for Sushama Oza and Toral Rajput are proposed as special resolutions for three-year terms
• · Rahul Singh Tomar was appointed as Additional Director effective July 31, 2026, the most recent board change
• · The AGM is noted as being held at shorter notice under Section 101 of the Companies Act, 2013

19-10-2026

GEM Enviro Management Limited (BSE: 544199) has acquired a 75% stake in Novuscom Neo Private Limited through the allotment on October 19, 2026 of 30,000 equity shares and 2,70,000 0.001% compulsorily convertible preference shares (CCPS), each of face value Rs. 10, on a preferential basis for a total cost of Rs. 30,00,000 paid in cash. Novuscom, incorporated November 3, 2025, has not yet commenced business operations and will become a subsidiary of the company, operating in sustainability-focused analytics and brand assessment, which the company describes as aligned with its environmental sustainability core business. No governmental or regulatory approvals are required.

• · Novuscom has not commenced business operations and reports no turnover, so the acquisition carries no current revenue contribution
• · Transaction follows an earlier corporate announcement dated September 16, 2026
• · Novuscom was incorporated in India on November 3, 2025 under the Companies Act, 2013
• · Transaction is disclosed as not requiring any governmental or regulatory approval
• · Post-transaction, Novuscom becomes a subsidiary of GEM Enviro Management Limited

19-10-2026

CL Educate Limited's Board approved, on October 19, 2026, a Scheme of Amalgamation under Sections 230 to 232 of the Companies Act, 2013 under which its wholly owned subsidiary DEXIT Global Limited will be merged into the company. The scheme is subject to approval from the National Company Law Tribunal and other regulatory authorities. No shares will be issued and no cash consideration is involved, so the shareholding pattern of CL Educate will not change.

• · DEXIT Global Limited is a wholly owned subsidiary, so the transaction falls under the exemption for related party transactions in General Circular No. 30/2014 and Regulation 23(5)(b) of the Listing Regulations, and no arm's length assessment is required.
• · No valuation is required because no shares will be issued by CL Educate.
• · The amalgamation is intended to simplify the organizational structure, achieve economies of scale, and eliminate duplicated administrative costs and compliance overheads.
• · DEXIT operates in IT-enabled and digital services for the BFSI segment, which is a different business area from CL Educate's education and test preparation activities.

19-10-2026

RB International Holdings Limited (Acquirer-1), Suyog Yogesh Desai (Acquirer-2) and Nikita Suyog Desai (Acquirer-3) have launched a mandatory open offer under the SEBI SAST Regulations to acquire up to 23,42,295 equity shares (26% of equity capital) of RR Metalmakers India Limited at ₹36.83 per share, including compensatory interest of ₹12.98 per share. The tendering period runs from October 26, 2026 to November 6, 2026, following SEBI's direction to revise the offer price upward from ₹23.85 due to historical non-compliance by the sellers. The offer is not conditional on any minimum acceptance level.

• · SEBI directed the offer price be raised from ₹23.85 to ₹36.83 due to sellers' failure to make mandatory open offers following historical acquisitions in FY 2019-20 and FY 2021-22
• · Acquirer-1 is a non-resident and cannot buy on the stock exchange, so shares will be acquired via the off-market tender offer route
• · Tendered shares may be subject to capital gains tax; securities transaction tax does not apply to accepted shares
• · SEBI may initiate action against the sellers for prior SAST non-compliance
• · Offer timeline was revised: tendering period originally scheduled for September 23 to October 7, 2026 was moved to October 26 to November 6, 2026
• · Completion of the offer is subject to SPA conditions precedent and may be withdrawn under Regulation 23(1) if approvals are refused

19-10-2026

EPL Limited received no-adverse-observation letters from BSE and NSE on October 19, 2026 for the scheme of amalgamation of Indovida India Private Limited into EPL, clearing a regulatory step before filing with the NCLT. The stock exchanges relayed SEBI's comments, which require full disclosure of any pending adjudication, recovery, prosecution, or enforcement actions against the company, its promoters, and directors, and the observation letter is valid for six months. The filing contains no financial figures, so no period-over-period performance comparison is available.

• · The Board approved the scheme on March 29, 2026, and applications seeking no-objection were filed with BSE and NSE on April 22, 2026
• · SEBI's letter dated October 16, 2026 requires disclosure of pending actions against the entities, their promoters, directors, and KMPs
• · Shareholder notice must include need for merger, synergies, share swap ratio basis, registered valuer details, pre- and post-scheme shareholding, three-year financials, and risks and benefits
• · Financials used in the scheme and valuation report must be no more than six months old
• · Creditor consent is required, and the company must bring SEBI and exchange observations to the notice of NCLT
• · The No-Objection letter must be disclosed on EPL's website within 24 hours of receipt
• · Proposed equity shares must be issued in demat form only

19-10-2026

Starry Sea Acquisition Corp (SSEAR), a Cayman Islands SPAC, disclosed that its Extraordinary General Meeting, originally set for October 9, 2026, has been postponed to October 19, 2026 to give the company more time to engage with shareholders. The redemption deadline expired October 15, 2026, with 3,895,270 public shares tendered for redemption after 601,847 prior redemption requests were withdrawn. The filing does not reference a specific business combination target, so the Preliminary classification of Merger/Acquisition appears to be unsupported by the text.

• · Meeting rescheduled from 10:00 a.m. ET on October 9, 2026 to 9:00 a.m. ET on October 19, 2026
• · Redemption deadline was 5:00 p.m. ET on October 15, 2026
• · Net tendered public shares, after withdrawals, stand at 3,895,270, including new requests filed October 7-15, 2026
• · Filed under Item 7.01 (Regulation FD) and Item 8.01 (Other Events), with Item 7.01 content furnished rather than filed

19-10-2026

Apogee Acquisition Corp (AACP) disclosed that errors were identified in its unaudited Q2 2026 Form 10-Q (filed August 20, 2026), affecting private placement unit proceeds contributed to the trust account, the number of private placement units, Class A ordinary shares subject to possible redemption, and warrants. On October 14, 2026, the audit committee concluded the previously issued Q2 financials should no longer be relied upon, and a restatement via 10-Q/A is being filed October 16, 2026. The same filing reports that director Anna Brunelle resigned from the Board and its audit and compensation committees, Christopher Valentine was appointed to the audit committee, and COO Tom Watson resigned effective October 14, 2026.

• · Restatement affects Notes 4, 7 and 8 of the Q2 2026 10-Q, covering trust account contributions from private placement unit proceeds, number of private placement units, Class A shares subject to redemption, and warrants
• · Independent registered public accounting firm Adeptus Partners, LLC was consulted on the matters disclosed
• · Company is a Cayman Islands blank check company (SPAC) listed on Nasdaq; emerging growth company status claimed
• · Filing references a 10-Q/A to be concurrently filed October 16, 2026
• · Filing period of report is October 13, 2026; the Form 8-K was signed October 16, 2026

19-10-2026

B-Right Realestate Ventures LLP, a material subsidiary of B-Right Realestate Limited, has incorporated a new private limited company, B-Right Bombay Highlines Township Private Limited, in which it holds an 80.00% stake, with incorporation and completion both dated October 19, 2026. The consideration is cash of Rs. 80,000 (as stated in the filing), and the disclosure indicates the entity is engaged in real estate development. The filing is a Regulation 30 disclosure, and the company states the transaction is not a related party transaction.

• · The filing states the acquisition is not a related party transaction and no promoter/group interest is disclosed.
• · No governmental or regulatory approvals are required for the acquisition, per the filing.
• · The entity was newly incorporated on October 19, 2026, so there is no turnover history to report.
• · The filing cites SEBI Circular dated January 30, 2026 in the cover letter and November 11, 2024 in Annexure-I, a citation inconsistency worth noting.
• · The acquisition is a newly incorporated subsidiary with a nominal Rs. 80,000 cost, indicating a greenfield vehicle for a township project rather than an operating business purchase.

19-10-2026

Dollex Agrotech Ltd's Board approved on October 19, 2026 the incorporation of a wholly-owned subsidiary in India, Dollex Green Ventures Pvt. Ltd., to operate in renewable energy and allied sectors including biogas, Compressed Biogas (CBG), bioenergy, biomethane, renewable gaseous fuels, organic fertilizers and bio-fertilizers. The Company proposes to subscribe to 9,999 equity shares of ₹10 each (aggregating ₹99,990) in the entity's initial ₹1,00,000 share capital, with one share held by a nominee on its behalf, targeting 100% beneficial ownership subject to applicable law. The filing is a Regulation 30 intimation and contains no financial results, revenue, or other quantitative performance data.

• · The subsidiary is not yet incorporated; incorporation date is pending and may require approval of a competent authority
• · Subscription will be made in cash
• · The subsidiary will be a related party of the Company upon incorporation

19-10-2026

Peachtree Alternative Strategies Fund, a closed-end, non-diversified management investment company, has launched an issuer tender offer to repurchase up to 10% of the net asset value of its Institutional Shares, with a Valuation Date of December 31, 2026 and an Expiration Date of November 13, 2026 at 11:59 P.M. Eastern Time. Shareholders will receive at least 95% of the NAV in cash, with the balance paid as a Final Payment after the next annual audit, and the Fund does not currently intend to use borrowings to fund purchases. Shares are not traded in any market, so the tender offer is the primary liquidity avenue for holders, while the fund's NAV was approximately $285.9 million as of September 1, 2026.

• · Partial tenders must leave at least $25,000 in the shareholder's remaining investment; the Fund may repurchase the full position if a tender would breach this minimum.
• · Payment may be delayed if the Fund must withdraw capital from Portfolio Funds, which could extend settlement beyond the standard 35-day window.
• · Shares may be tendered by mail, overnight delivery, or fax to 1-513-587-3438, with an original Letter of Transmittal required to follow any faxed submission.
• · The Fund may cancel, amend, or postpone the Offer at any time before the Expiration Date, and shareholders retain investment risk on tendered shares until the Valuation Date.
• · If tenders exceed the 10% cap, the Fund will purchase only a pro rata portion of each shareholder's tendered Shares.
• · The Fund does not currently intend to use borrowings to fund repurchases; payment sources are cash on hand, sales of portfolio assets, or borrowings.
• · Shareholders can obtain NAV information monthly by calling 1-800-657-3812 during business hours.

19-10-2026

ACV Auctions Inc. filed its Twelfth Amended and Restated Certificate of Incorporation (Exhibit 3.1), signed October 16, 2026 by CEO George Chamoun. The restated charter authorizes a single class of Common Stock totaling 1,000 shares at $0.001 par value, retains the existing director and officer exculpation and indemnification provisions, and reserves the right to amend the charter. The exhibit itself contains no transaction-specific financial figures, acquisition price, or deal terms; the Acquisition classification in the preliminary tags is not supported by the exhibit text provided and should be verified against the main 8-K body (Items 2.01 and 5.03 suggest a completed transaction and charter change).

• · Original certificate of incorporation was filed with the Delaware Secretary of State on December 30, 2014
• · Registered agent is Corporation Services Company in Wilmington, Delaware
• · Restated charter adopted under DGCL Sections 242 and 245 and effective upon filing with the Delaware Secretary of State
• · Board is expressly authorized to make, alter, amend or repeal bylaws
• · Director and officer monetary liability exculpation and indemnification provisions carried forward

19-10-2026

Cambium Networks, Ltd. (In Administration), the UK subsidiary of Cambium Networks Corp (CMBM), entered into a Business Sale Agreement dated October 14, 2026 with Univastu UK Limited to sell its business as a going concern and related assets, following the appointment of joint administrators from RSM UK Restructuring Advisory LLP on September 14, 2026. The sale covers the Specified Products (including ePMP, PTP550, PON fiber, cnRanger, Wi-Fi access points, switch products, and Network Security Edge products), while fixed broadband and defence product lines (PMP450, PTP 820/850, cnWave, cnMaestro, and others) are excluded. The filing does not disclose the purchase price in the excerpt provided.

• · Administrators were appointed on September 14, 2026 under paragraph 22 of Schedule B1 to the Insolvency Act 1986, indicating the UK entity is insolvent
• · The sale is structured as a going concern transfer covering business intellectual property, customer and supplier contracts, employees (TUPE transfers), stock, plant and machinery, and book debts
• · Excluded Assets and Excluded Products (fixed broadband and defence lines) are carved out of the sale and remain with the Seller or its affiliates
• · A Licence Agreement and transition services agreement with Airspan Communications Limited, both dated September 22, 2026, are annexed as Schedule 12 as Defence Sale Contracts
• · Buyer warranties, administrators' liability limits, and no-recourse protections for Vector Capital related persons are included, limiting recourse against sellers and administrators
• · The filing includes Items 1.01 (Material Definitive Agreement), 2.01 (Completion of Acquisition or Disposition of Assets), and 9.01 (Financial Statements and Exhibits)

19-10-2026

Atkore Inc. (ATKR) filed an 8-K including Exhibit 3.1, its Fifth Amended and Restated Certificate of Incorporation, which sets out corporate governance provisions covering authorized capital, director removal, board by-law authority, director and officer liability limits, and indemnification. The exhibit itself contains no monetary figures, no financial results, and no description of a merger or acquisition, so the preliminary 'Merger/Acquisition' classification is not supported by the excerpt provided. The filing's listed Items (1.02 Termination of Material Agreement, 2.01 Completion of Acquisition or Disposition, 3.01, 3.03, 5.01, 5.02, 5.03) suggest transaction-related activity, but the accompanying narrative text is not included in the content supplied.

• · Authorized capital is 1,000 shares of common stock with $0.01 par value, all voting together as a single class
• · Directors may be removed with or without cause by a majority of outstanding voting shares
• · Board is empowered to make, alter, and repeal the by-laws
• · Officer and director monetary liability is limited except for loyalty breaches, bad faith, intentional misconduct, Section 174 DGCL liability, improper personal benefit, and officer actions brought by or on behalf of the Corporation
• · Mandatory indemnification and advancement of expenses to directors and officers to the fullest extent permitted under DGCL, subject to Board authorization for proceedings they initiate

19-10-2026

Sun Granite Export Ltd., under a Corporate Insolvency Resolution Process (CIRP), has extended the deadline for submitting Expressions of Interest from resolution applicants from 19 October 2026 to 26 October 2026 with Committee of Creditors approval (the filing's table reads 6 October, which conflicts with the 26 October in the narrative and appears to be an OCR or typographical error). The extended Form G was published on 19 October 2026 in Business Standard and Suryapana. No financial performance metrics are disclosed in this filing.

• · Original Form G publication date: 2 October 2026; original EoI deadline: 19 October 2026 up to 7:00 PM IST
• · Extended Form G published 19 October 2026 in Business Standard (English) and Suryapana (Odia)
• · Filing is made under SEBI LODR Regulation 30 and IBBI CIRP Regulation 36A, and Section 25(2)(h) of the IBC, 2016
• · All other terms of Form G and the Detailed Invitation for Expression of Interest remain unchanged

19-10-2026

Genomic Valley Biotech Limited (GVBL) received a triggered mandatory open offer announcement after Mr. Pankaj Grover and Mr. Abhisek Gupta (the Acquirers) signed a Share Purchase Agreement on October 19, 2026 to buy 14,07,000 equity shares (46.06%) from promoter seller Mr. Yogesh Agrawal at ₹30 per share, aggregating ₹4,22,10,000 (₹42.21 Crore). The Acquirers have also announced an open offer to acquire up to 7,94,170 shares (26.00%) from public shareholders at ₹30 per share, implying a maximum cash consideration of ₹2,38,25,100 (₹2.38 Crore). Because the open offer is triggered by the SPA, the transaction represents a change of control event for the company.

• · Filing contains internal inconsistencies: the offer size is stated as 7,94,170 shares in the title but 2,94,170 in the subject line; the scrip code is 539205 in the cover letter but 539206 in the table; and the Acquirer 1 name appears as both 'Pankai' and 'Pankaj'.
• · The SPA price of ₹30 equals the open offer price, and the offer is described as a triggered mandatory open offer under Regulations 3(1) and 4 of SEBI (SAST) Regulations.
• · Post-transaction, the Acquirers collectively hold 46.06% of voting capital, and the promoter seller Mr. Yogesh Agrawal will hold nil shares after the transaction.
• · The offer is not conditional on any minimum acceptance level and is not a competing offer.
• · The Detailed Public Statement is due by October 27, 2026 (within 5 working days of the PA).

19-10-2026

PI Industries Limited announced that its wholly owned subsidiary, PI Foundation, was incorporated on October 19, 2026 as a not-for-profit company under Section 8 of the Companies Act, 2013, with its registered office in Udaipur, Rajasthan. The entity is set up to carry out Corporate Social Responsibility activities under Section 135 read with Schedule VII of the Act, and the company subscribed to an initial share capital of Rs. 1,00,000 in cash. This update follows the August 11, 2026 board approval of the incorporation.

• · Certificate of Incorporation issued by the Ministry of Corporate Affairs on October 19, 2026; registration with the Registrar of Companies, Jaipur
• · Disclosure made under Regulation 30 read with Schedule III of SEBI Listing Regulations, 2015

19-10-2026

Oxford Industries Limited has intimated BSE that the open offer made by Mr. Saroj Kumar Choudhury under the SEBI (SAST) Regulations, 2011 was completed on September 18, 2026. Following completion, eight existing promoter and promoter group members (holding nil shares) have been reclassified to the public category under Regulation 31A(10) of SEBI LODR, while Saroj Kumar Choudhury remains the sole promoter holding 27,61,576 shares (46.46%).

• · Eight former promoter/promoter group members are being reclassified to public shareholders, all holding nil shares and having no control, board representation, special rights, or KMP roles.
• · Saroj Kumar Choudhury, who signed as Managing Director (DIN: 11143083), is now the sole promoter with 46.46% stake.
• · The filing is dated October 19, 2026, about a month after the open offer completion on September 18, 2026.

19-10-2026

TCGX Acquisition Corp., a Nasdaq-listed SPAC, and clinical-stage biotech TriGemX Bio announced a definitive business combination agreement that will take TriGemX public as TriGemX Bio, Inc. (ticker TGEM). The deal is expected to deliver approximately $246 million in gross proceeds, including a concurrent $160 million PIPE at $10.00 per share and roughly $86 million from the SPAC trust assuming no redemptions, with a post-transaction equity value of about $600 million and closing expected in Q1 2027. Proceeds are intended to fund the Phase 3 program for elismetrep in acute migraine, a migraine-prevention trial, and commercial readiness, though completion depends on shareholder approvals and customary conditions, and no assurance is given the deal will close on the stated terms.

• · Elismetrep Phase 3 results for the acute migraine trial are anticipated in mid-2027
• · Two pivotal Phase 3 studies (NCT07645924 and NCT07816367) and a long-term safety study (NCT07674654) are underway
• · Combined Company will trade on Nasdaq under the new ticker TGEM and domesticate as a Delaware corporation
• · Transaction requires approval of both TCGX shareholders and TriGemX stockholders and an S-4 registration statement will be filed
• · Elismetrep is investigational and has not been approved by the FDA or any other regulator

19-10-2026

RMCF reported fiscal Q2 2027 results with total revenue of $6.7M (vs. $6.8M, down ~2.5% YoY) and a net loss of $1.3M ($(0.14)/share) versus a $0.7M loss a year earlier, while gross margin improved to 8.0% from (0.6)%. The Board formed a strategic committee exploring alternatives including a possible sale, merger, or going-private transaction, and the company received third-party expressions of interest. Subsequent events include a $6.6M sale-leaseback of the Durango facility, repayment of $6.6M of 12% debt, and a new $2.0M Alpine Bank loan, while cash fell to $416K and current liabilities rose sharply to $13.6M.

• · Net loss for six months nearly tripled to $2.4M from $1.0M, with six-month revenue down 3.3%.
• · Cash fell to $416K from $1.2M, while notes payable were reclassified to current ($6.8M), driving current liabilities to $13.6M, a near doubling since February 2026.
• · Stockholders' equity declined 42% to $3.0M from $5.2M since fiscal year-end, with accumulated deficit widening to $12.4M.
• · Franchise and royalty fees fell 18% YoY to $1.3M, a key drag on revenue despite higher retail sales.
• · Retail operating expenses nearly doubled YoY and G&A rose 36%, reflecting the larger company-owned store base and higher corporate costs.
• · Going-concern language is referenced in the forward-looking statements ("ability to continue as a going concern"), signaling liquidity risk.
• · The company received expressions of interest from third parties in the strategic review, but there is no assurance any transaction will occur.
• · Filing refers to a Form 10-Q for additional detail on the subsequent-event transactions.

19-10-2026

Indiqube Spaces Limited's Board, at a meeting on October 19, 2026, accepted the resignation of Independent Director Mr. Avalur Gopalaratnam Muralikrishnan, appointed Mr. Ishwar Subramanian as Additional Director (Independent) for a five-year term through October 18, 2031 subject to shareholder approval, and reconstituted the Audit Committee. The Board also approved an investment of up to ₹35 crore, in one or more tranches, in SaiEdge Realty Private Limited for up to 49% of its fully diluted share capital, subject to definitive agreements. The filing contains no period-over-period financial results, so no growth or decline metrics are reported.

• · Mr. Ishwar Subramanian is appointed as Chairperson of the reconstituted Audit Committee effective October 19, 2026
• · SaiEdge was incorporated on July 28, 2026, has not commenced business operations, and has no turnover
• · SaiEdge will become a related party of the Company upon completion of the investment; future transactions, including the proposed lease, require Audit Committee approval and arm's length basis
• · Postal ballot notice seeking shareholder consent for Mr. Ishwar Subramanian's appointment will be issued in due course
• · No governmental or regulatory approval is required for the investment

19-10-2026

Clio Infotech Ltd.'s Board approved an investment in Clio Quantinfra Limited, a UK-incorporated entity still in the incorporation stage, via subscription to 1,000 equity shares for GBP 1,000 in cash, making it a 100% wholly-owned subsidiary upon completion within 12 months. The transaction is described as at arm's length with no promoter group interest, and requires only procedural approvals from Companies House UK. The size of the investment is very small, and the filing contains no period-over-period financial metrics.

• · Target entity is in incorporation stage; no historical turnover or financial track record is available
• · Acquisition is outside the core listed business only in its geography (UK entity), but aligned with IT services and IT infrastructure sector
• · Trading window for company securities closed from 01-10-2026, reopening 48 hours after declaration of Q2/H1 FY27 financial results for the period ended 30 September 2026
• · Board meeting held 6:30 PM to 7:15 PM on October 19, 2026

19-10-2026

GOCL Corporation Limited reported unaudited consolidated results for the quarter and half year ended September 30, 2026, with consolidated total income of Rs. 6,675.75 lakhs for the quarter and Rs. 12,988.62 lakhs for the half year, and consolidated net profit after tax of Rs. 4,050.11 lakhs for the quarter versus Rs. 7,403.07 lakhs for the half year. Performance is mixed: continuing-operations profit before tax for the quarter was Rs. 4,976.76 lakhs, down from Rs. 5,240.05 lakhs in the year-ago quarter, while the Scheme of Merger by Absorption with Hinduja National Power Corporation Limited remains pending regulatory approvals, and auditors flagged an emphasis of matter on Rs. 131,610 lakhs of corporate guarantees ratified post facto.

• · Continuing-operations profit before tax for the half year was Rs. 10,601.07 lakhs versus Rs. 9,647.15 lakhs a year earlier, an increase of about 9.9%
• · Discontinued operations reported a half-year profit after tax of only Rs. 168.90 lakhs versus Rs. 116,086.17 lakhs in the prior-year half, driven by the prior-year sale of the IDL business and land proceeds
• · On September 25, 2026 NCLAT set aside the NCLT order on the HNPCL merger; on October 8, 2026 NCLT directed convening of equity shareholder and unsecured creditor meetings, with no effect given in the results pending approvals
• · Auditors issued an emphasis of matter (unmodified conclusion) on corporate guarantees aggregating Rs. 131,610 lakhs not processed as related party transactions, now ratified and approved by shareholders via postal ballot on July 07, 2026
• · Segment realty income for the quarter fell to Rs. 164.54 lakhs from Rs. 117.09 lakhs in the prior-year quarter (an increase), while Electronics Manufacturing Services segment income was Rs. 244.13 lakhs versus Rs. 50.67 lakhs, with segment results remaining loss-making at Rs. (213.68) lakhs for the quarter

19-10-2026

Power Finance Corporation Limited (PFC) disclosed that it received No Objection / Observation letters from BSE and NSE on October 19, 2026 for the proposed merger of REC Limited into PFC under Sections 230-232 of the Companies Act, 2013, clearing a regulatory step before filing with NCLT. The observation letters are conditional: SEBI requires disclosure of all pending enforcement actions, RBI approval is still pending, and one listed entity has outstanding dues that must be settled before the observation letter becomes effective. No quantitative financial figures (revenue, PAT, EBITDA, share-swap ratio, or deal value) are stated in the filing.

• · Observation letter validity is six months from October 19, 2026, within which the scheme must be filed with NCLT
• · RBI approval remains pending and the observation letter becomes effective only upon receipt of RBI approval and settlement of outstanding dues by one listed entity
• · SEBI requires disclosure of all ongoing adjudication, recovery, prosecution and enforcement actions against the companies, promoters and directors
• · Equity shares to be issued under the scheme must be in demat form only
• · Scheme is conditional on fulfilment of Para 25(1) conditions and any change in share exchange ratio (including issuance of additional securities to the Government of India) requires Exchange and SEBI approval
• · Financials used in the scheme and valuation report must not be more than six months old
• · Compliance status report must be filed with NSE addressing each observation point

19-10-2026

REC Limited disclosed that BSE and NSE have issued No Objection / observation letters on October 19, 2026 for the proposed merger of REC Limited (Transferor) into Power Finance Corporation Limited (Transferee) under Sections 230-232 of the Companies Act, 2013. The observation letters are conditional: they are subject to RBI approval, settlement of outstanding dues by one listed entity, shareholder and creditor approvals, and further statutory approvals, and they require NCLT petition filing within a stipulated timeframe.

• · BSE and NSE No Objection / observation letters received October 19, 2026, following prior letter dated June 28, 2026 on board approvals
• · SEBI comments require disclosure of all ongoing adjudication, recovery, prosecution, and enforcement actions against the companies, promoters, directors, and KMPs before NCLT and shareholders
• · Observation letter is conditional on RBI approval (pending) and settlement of outstanding dues by one listed entity; it becomes effective only after both are met
• · Any change in share exchange ratio, including issuance of additional securities to the Government of India, requires approval of the Exchanges and SEBI
• · Financials used in the scheme and valuation report must not be more than 6 months old
• · Proposed equity shares must be issued in demat form only
• · Scheme must be submitted to NCLT within a specified period from October 19, 2026 (exact number of days not legible in source)
• · Compliance status report and disclosure of the No Objection letters on the company website within 24 hours are required

19-10-2026

Nasdaq Stock Market LLC filed a Form 25-NSE notice under Rule 12d2-2(a)(2) relating to Algoma Steel Group Inc.'s warrants (ASTLW), indicating the warrants are being removed from listing on Nasdaq. The filing is an exchange-initiated procedural step with no financial figures disclosed.

• · Security affected: warrants, ticker ASTLW; SEC File Number 001-40924
• · Filing cites 17 CFR 240.12d2-2(a)(2), the provision for voluntary or exchange-initiated delisting of a class of securities
• · Form 25-NSE filed October 19, 2026; delisting becomes effective after the statutory 10-day period following filing for Form 25, with deregistration under Section 12(b) subject to subsequent SEC processing

19-10-2026

Nasdaq Stock Market LLC filed a Form 25-NSE notice with the SEC on October 19, 2026, relating to the voluntary or exchange-initiated removal of the Principal Quality ETF from listing and registration on Nasdaq under 17 CFR 240.12d2-2(a)(2). The filing is administrative in nature, identifying the issuer (Principal Exchange-Traded Funds, Des Moines, Iowa) and the affected security without disclosing any financial metrics, dates of trading cessation, or the reasons for delisting.

• · Filing relates to the Principal Quality ETF, an exchange-traded fund issuer based at 711 High Street, Des Moines, IA
• · Filed under 17 CFR 240.12d2-2(a)(2), the provision governing withdrawal of securities from exchange listing and registration
• · SEC file number 333-201935; filing accession number 0001354457-26-001000

19-10-2026

Vivos Therapeutics closed an acquisition of an 11% fully diluted equity interest in SOD Sciences and a 50% undivided co-ownership interest in SOD's pseudohypoxia early-warning test, paid entirely in 12,000 shares of newly created Series C Convertible Preferred Stock with a stated value of $12,000,000 and no cash consideration. Management expects the transaction to add more than $10 million (about $10.38 million) to stockholders' equity and to restore compliance with Nasdaq's $2.5 million minimum stockholders' equity requirement, subject to Nasdaq review. Channel benefits through AHA (325,000+ patients) and Cleveland Clinic Weston remain contingent on definitive agreements and AHA bankruptcy court approval, and the preferred stock carries significant dilution risk (up to 80,000,000 common shares on conversion).

• · Stockholder approval under Nasdaq Rule 5635(a) is required before conversions above the 19.99% exchange cap; without it, dilution is limited but the conversion economics remain unresolved
• · Nasdaq may still conclude the Company has not regained compliance at its next periodic report, creating a delisting risk if equity is not evidenced
• · Vivos' FDA clearances for oral appliances do not extend to the pseudohypoxia test, and the release states the test does not establish prediction of any condition
• · Contribution margin is explicitly not equivalent to revenue, net income, or cash flow, so the economic value of the test interest is undefined
• · The conversion price of $0.15 was a premium to the closing price on the signing date, and the 80,000,000-share conversion ceiling is large relative to the $12M stated value
• · Management expects the AHA opportunity to begin in 2027 and describes it as potentially multi-million dollar, with no quantified revenue guidance

19-10-2026

Coatue Innovative Strategies Fund filed the final amendment to its Schedule TO reporting results of its issuer tender offer for up to $535,730,701.09 of Class S, Class D and Class I shares at net asset value as of September 30, 2026. The offer expired October 14, 2026, with 425,954.26 Class S shares and 1,554,413.86 Class I shares validly tendered and accepted for purchase, totaling approximately $6.33 million and $23.72 million respectively, or roughly $30.06 million combined. The filing reports only the tendered and purchased amounts; it does not report any Class D tender activity, so the offer's utilization against the $535.7 million maximum appears well below capacity.

• · Offer expired at 12:00 midnight Eastern Time on October 14, 2026, and the original Schedule TO was filed September 16, 2026
• · Repurchase price was set at net asset value as of September 30, 2026, minus any early repurchase fee
• · No Class D share tender results are reported in this final amendment
• · Filed under Rule 13e-4(c)(4) as the final amendment reporting offer results

19-10-2026

Eaton Corporation plc, through its subsidiary Mobility (USA) Corporation (SpinCo), is combining its Mobility Business with Dana Incorporated via a spin-off and two-step merger, with Eaton shareholders expected to own 50.1% and pre-Merger Dana stockholders 49.9% of SpinCo's fully diluted common stock. Dana has repurchased 8,036,601 shares for approximately $242.0 million since the Merger Agreement, with a target of about $300.0 million, which would increase the SpinCo Cash Payment by roughly $301.2 million. Outcome remains contingent on market conditions and on completion of the Separation, Distribution, and Mergers.

• · Transaction structured so Dana merges into Second Merger Sub as a direct wholly owned subsidiary of SpinCo, following Merger Sub merging into Dana
• · Merger Agreement dated June 10, 2026; Share Buyback Side Letter dated July 27, 2026; Second Letter Agreement dated October 16, 2026
• · Agreements include Separation Agreement, Employee Matters Agreement, Transition Arrangements, IP transfer/licensing agreements, and Tax Matters Agreement
• · Dana's share repurchase program was approved by the Dana board on February 10, 2026, and resumed under the Share Buyback Side Letter
• · Future repurchases remain subject to market price and legal/tax-free Separation constraints; actual results may differ materially from expectations

19-10-2026

On October 15, 2026, Service Properties Trust (SVC) completed the sale of three hotels for an aggregate sales price of $19.0 million, excluding closing costs, under a purchase and sale agreement entered into previously. The company characterized the disposition as significant for purposes of Item 2.01, but stated that it does not represent a disposition of a significant portion of a business under Article 11 of Regulation S-X, so no pro forma financial information is included.

• · The disposition is classified by SVC as a significant disposition for Item 2.01 purposes
• · Pro forma financial information was omitted because the disposed assets do not constitute a significant portion of a business under Article 11 of Regulation S-X
• · The sale was executed under a purchase and sale agreement previously entered into by SVC

19-10-2026

TCGX Acquisition Corp. II, a healthcare-focused special purpose acquisition company sponsored by TCGX Sponsor II, LLC, announced pricing of its initial public offering of 10,000,000 Class A ordinary shares at $10.00 per share, for gross proceeds of $100 Million (USD). The shares are expected to list on Nasdaq under ticker TCXB on October 16, 2026, with closing expected on or about October 19, 2026. The offering carries no warrants and no over-allotment option.

• · Guggenheim Securities is sole book-running manager
• · Registration statement declared effective by the SEC on October 15, 2026
• · Investors will not receive warrants exercisable after the initial business combination
• · No over-allotment option included in the offering

19-10-2026

Stardust Power Inc. (Nasdaq: SDST, SDSTW) received a Nasdaq Staff Determination on October 15, 2026 after its common stock closed at $0.10 or less for ten consecutive trading days as of October 14, 2026, triggering suspension of trading and delisting of its common stock and warrants at the opening of business on October 23, 2026. The company is evaluating whether to request a hearing before the Nasdaq Hearings Panel (deadline 4:00 p.m. ET, October 23, 2026, $20,000 fee), though a hearing request will not stay the suspension. CFO Udaychandra Devasper resigned effective October 23, 2026, and the board is exploring headcount reductions, possible suspension of SEC reporting obligations, and strategic alternatives including a sale or merger, with no assurance any will succeed.

• · Nasdaq's Staff Determination cites Rule 5810(c)(3)(A)(iii), which mandates a delisting determination when the bid price is $0.10 or less for ten consecutive days during a compliance period
• · The company's compliance deadline for the minimum bid price requirement (March 10, 2027) is now moot given the accelerated delisting trigger
• · The market value of listed securities deficiency (April 24, 2026 notice) had a compliance deadline of October 21, 2026
• · Devasper's CFO resignation is effective October 23, 2026, the same day as the trading suspension and hearing request deadline
• · The company may seek over-the-counter quotation following delisting, but eligibility is not assured

19-10-2026

Star Equity Holdings, Inc. (STRR) filed an S-4 registration statement on October 19, 2026, in connection with a business combination. The content provided consists almost entirely of XBRL tagging metadata (contexts, dimensions, and member identifiers) with no readable narrative, transaction terms, consideration amounts, or financial figures, so the specific deal structure, counterparty, and valuation cannot be determined from this excerpt. The XBRL references indicate segments including Building Solutions, Business Services, Energy Services, and Real Estate, prior acquisitions referenced include Hudson Global, Inc. and Enservco-related preferred stock, and a Series A Cumulative Perpetual Preferred Stock and common share activity dated August 22, 2025 are referenced.

• · Excerpt is XBRL metadata only; no transaction consideration, exchange ratio, or counterparty terms are readable
• · Referenced reporting periods span fiscal 2023 through June 30, 2026, with segment disclosures for Building Solutions, Business Services, Energy Services, and Real Estate
• · Top 25 clients accounted for customer-concentration disclosures in fiscal 2024 and 2025, with one customer's receivables tracked separately

19-10-2026

Herzfeld Credit Income Fund, Inc. (HERZ) filed Amendment No. 1 to its Schedule TO to add a press release (Exhibit (a)(5)(iii)) announcing preliminary results of its issuer tender offer, which expired October 15, 2026 at 5:00 p.m. Eastern Time. The original offer, dated September 17, 2026, sought to purchase for cash up to 5% (100,886 shares) of its outstanding common stock. The filing itself contains no preliminary results figures; those are only in the attached press release, which is not reproduced in the text provided.

• · Amendment No. 1 was filed October 19, 2026 solely to update Item 12 with the press release on preliminary results; no other Schedule TO items were amended
• · The Offer to Purchase and Letter of Transmittal were both dated September 17, 2026, and the original Schedule TO was filed the same day

19-10-2026

Quartzsea Acquisition Corporation (QSEAU), a Cayman Islands blank-check (SPAC) company listed on Nasdaq Global Market, filed an 8-K on October 19, 2026 disclosing its Second Amended and Restated Memorandum and Articles of Association, adopted by special resolution on October 13, 2026. The amended charter sets the authorized share capital at USD50,000 divided into 500,000,000 Ordinary Shares of par value USD0.0001 each, and adds SPAC-specific provisions governing a Business Combination (Article 35), Equity-Linked Securities, redemption rights, and Amendment Redemption Events. The filing's items (1.01, 5.03, 5.07, 9.01) indicate a material agreement, amendment to articles, shareholder vote results, and exhibits.

• · Charter adopted by special resolution passed on October 13, 2026, six days before the 8-K filing date
• · Company is listed on Nasdaq Global Market (defined as the Designated Stock Exchange)
• · Registered office is at Ogier Global (Cayman) Limited, 89 Nexus Way, Camana Bay, Grand Cayman
• · Articles include a Business Combination framework (Article 35), tax filing provisions (Article 36), business opportunities provisions (Article 37), and exclusive jurisdiction/forum provisions (Article 38)
• · Default Rate is defined at 10% per annum; Business Day excludes New York City bank holidays, indicating NYC-centric operations

19-10-2026

Dynamic Alternatives Fund, a closed-end, non-diversified management investment company organized as a Delaware statutory trust, commenced an issuer tender offer on October 23, 2026 (filed October 19, 2026) to repurchase Shares at net asset value for up to 5% of the Fund's net assets. Notice of tender is due by November 24, 2026, and the Expiration Date is December 28, 2026, with the Valuation Date approximately December 31, 2026. As of August 31, 2026, the Fund had 40,515,433 Shares outstanding, aggregate NAV of $480,513,037, and NAV per share of $11.86; the Fund does not presently anticipate extending the Offer.

• · Initial Payment of 95% of estimated value of repurchased Shares is due approximately 45 days after the Valuation Date; Final Payment follows the annual audit.
• · Shareholders tendering all Shares receive a non-interest bearing, non-transferable promissory note (Note) rather than immediate cash.
• · Payment sources include cash on hand, additional subscriptions, sale of portfolio securities, withdrawals from Portfolio Funds, or borrowings.
• · The Fund may suspend, postpone, or terminate the Offer if the Board of Trustees deems it advisable, and may compulsorily repurchase small accounts below the minimum initial investment.
• · Shares tendered may be subject to Repurchase Expenses allocated from Portfolio Fund charges if the Adviser liquidates interests to fund repurchases.
• · Withdrawal rights apply until the Expiration Date; if not accepted by then, shareholders may withdraw after the 40th business day following commencement.

19-10-2026

The New York Stock Exchange filed a Form 25-NSE notifying the SEC that it will remove the entire class of common shares of Voya Emerging Markets High Dividend Equity Fund (IHD) from listing and registration effective at the opening of business on October 30, 2026, under Rule 12d2-2(a)(3). The delisting follows a reorganization in which the fund's shares were exchanged for Class W shares of the Voya Multi-Manager Emerging Markets Equity Fund, effective October 16, 2026, and the security was suspended from trading on October 14, 2026.

• · Trading in the security was suspended on October 14, 2026, the same date the instruments came to evidence other securities by operation of law.
• · The reorganization became effective October 16, 2026, with shares exchanged for Class W shares of the Voya Multi-Manager Emerging Markets Equity Fund at equal aggregate net asset value.
• · Removal from listing and registration on the NYSE takes effect at the opening of business on October 30, 2026.
• · The filing cites Rule 12d2-2(a)(3), which covers securities that have ceased to exist or been replaced by other securities via reorganization or similar events.
• · The fund (CIK 0001496292), formerly ING Emerging Markets High Dividend Equity Fund, is based in Scottsdale, Arizona, and has a fiscal year end of February 28.