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US Merger & Acquisition SEC Filings — April 01, 2026

USA M&A & Takeover Activity

30 high priority30 total filings analysed

Executive Summary

A surge in US M&A and takeover activity dominates the 30 filings, with 12 bank/regional financial mergers completing on April 1, 2026 (e.g., CWBC/UBFO at $185.5M, SPFI/BOH adding $744M assets, FirstSun/First Foundation creating $20.4B asset entity), signaling aggressive consolidation in regional banking amid $5B-$34B combined asset footprints. SPAC ecosystem thrives with 6 IPO pricings/LOIs (e.g., Future Money $100M, QDRO $200M) and preparatory restructurings, while divestitures (8 cases) boost pro forma cash (e.g., Duke $2.48B proceeds, CHS $459M gain) but compress revenues (avg -15% YoY pro forma across 7 with data). Spin-offs like Versigent (Aptiv carve-out, $8.8B rev +3% YoY, EBITDA to expand 200bps over 3yrs) and mixed JV/deals (Lands' End $300M IP swap) highlight portfolio optimization. Portfolio-level trends show pro forma net income gains from one-time sale gains (avg +100% in 5 cases) offsetting op rev declines (-1.8% to -55%), with positive sentiment in 70% of filings. Implications: Regional banks gain scale for efficiency; watch summer 2026 systems conversions as catalysts; SPACs signal dry powder for de-SPAC waves.

Tracking the trend? Catch up on the prior US Merger & Acquisition SEC Filings digest from March 25, 2026.

Investment Signals(12)

  • Completed $185.5M all-stock merger with UBFO adding $5B assets across 13 counties, positive sentiment, systems conversion summer 2026

  • Keurig Dr Pepper (KDP)(BULLISH)

    Acquired 96.22% JDE Peet’s (EUR9.9B 2025 sales), forming global coffee entity with spin readiness by YE2026, $16B rev scale

  • Ondas Holdings (ONDS)(BULLISH)

    Acquired World View integrating ISR platform, expanding defense market with Palantir partnership, granted 4M+ equity to talent

  • South Plains Financial (SPFI)(BULLISH)

    Merged BOH adding $744M assets/$624M loans/$603M deposits, positive sentiment post-regulatory clearance

  • QXO, Inc.(BULLISH)

    $2.25B Kodiak acquisition highly accretive to 2026 EPS, targets $50B rev/decade in $800B industry

  • Fulton Financial (FULT)(BULLISH)

    Acquired Blue Foundry expanding NJ footprint to $34B assets, $1.5M foundation contribution signals community focus

  • $6.4B go-private by Hg at $24/share after doubling AI customers YoY, exceptional growth

  • Versigent PLC(BULLISH)

    Aptiv spin-off with $8.8B rev (+3% YoY), $893M adj EBITDA, +200bps margin expansion next 3yrs, $1B FCF by 2028

  • $300M IP JV with WHP repays $234M debt, retains control, Q1 FY2026 earnings June with multi-year framework

  • Ballston Spa Bancorp (BSPA)(BULLISH)

    Merged NBC creating $1.3B assets/21 branches, legacy owners 66%, $26M debt issuance

  • $100M SPAC IPO at $10/unit, Nasdaq listing Mar27, 45d over-allotment

  • $200M SPAC IPO targeting fintech/crypto, Cantor bookrunner, Nasdaq Mar27

Risk Flags(8)

  • Duke Energy (DUK)/Divestiture[HIGH RISK]

    Pro forma 2025 rev -14% to $1.911B, core op income -20% to $560M post-$2.48B PNG TN sale

  • Community Health Systems (CYH)/Asset Sale[HIGH RISK]

    Pro forma 2025 net loss widened to $610M (+20%) despite $185M pre-tax gain, rev -13% to exclude $327M

  • Pro forma 2025 rev -55% to $4.7M, net loss/share $(2.70) vs historical $(1.90), 5 properties sold

  • Pro forma assets -14% to $491.6M, net loss/share worsens to $(4.91) despite $10.8M rev gain

  • E.W. Scripps (SSP)/Station Sale[MEDIUM RISK]

    Pro forma 2025 op rev -1.8%, op income -4.7% post-$83M WRTV divestiture

  • Black Hawk Acquisition (BKHA)/Nasdaq Compliance[HIGH RISK]

    MVLS below $50M for 30 days, 180d to comply or delist by Sep28

  • Common stock delisted post-merger, ceases independent reporting

  • FirstSun Capital (FSUN)/Integration[MEDIUM RISK]

    Pro forma $20.4B assets but risks cost savings failure, balance sheet downsizing challenges

Opportunities(10)

  • CWBC/UBFO Merger(OPPORTUNITY)

    $185.5M all-stock deal at 0.452x exchange, $5B assets in Central CA, board expansion

  • KDP/JDE Peet’s(OPPORTUNITY)

    96% control + spin by YE2026 creates $26B+ rev coffee giant, post-acceptance Apr13

  • Ondas/World View(OPPORTUNITY)

    Multi-domain AI ISR platform, defense expansion, RSU/options to 26 employees vesting 2026-27

  • QXO/Kodiak(OPPORTUNITY)

    $2.25B deal in $800B market, accretive 2026 EPS, fastest-growing distributor

  • Versigent Spin(OPPORTUNITY)

    Trades VGNT Apr1, $528M 2025 NI, double-digit EBITDA margins +200bps growth, Q1 results May5

  • Debt-free post-$300M cash, 7% WHP stake, upside in future equity swap

  • $24/share go-private, doubled AI customers 2025, private growth potential

  • 0.65x exchange issues 12.4M shares, NJ expansion to $34B assets, systems summer2026

  • Non-binding but exclusive, SPAC de-SPAC catalyst imminent

  • Tax-free 1:3 distribution Mar17 record, independent ops in 25+ countries

Sector Themes(6)

  • Regional Bank Consolidation

    12/30 filings (40%) bank M&As closing Apr1 (CWBC/UBFO $185M, SPFI/BOH $744M assets, Fulton/Blue $34B total), creating scale in CA/TX/NJ/NY, pro forma assets +20-50% [THEME: Scale for efficiency, watch deposit retention]

  • SPAC Surge

    8 filings (27%) with IPOs (Future $100M, QDRO $200M at $10/unit), unit separations (Idea Apr6), LOIs (Hall/REEcycle), refinancings (T-REX), signaling $400M+ dry powder for tech/fintech de-SPACs [THEME: M&A pipeline acceleration]

  • Divestiture Cash Infusions

    8 cases avg $500M+ proceeds (Duke $2.48B, CHS $459M, Scripps $83M), pro forma cash +300-500% (Medalist to $19M), but rev -15% avg (11/11 with data), equity improves via gains [THEME: Balance sheet fortification amid op compression]

  • Spin-offs/JVs for Focus

    4 instances (Aptiv/Versigent $8.8B rev, KDP coffee spin YE26, Lands’ End $300M JV debt paydown), pro forma NI +100% from gains, EBITDA guidance +200bps [THEME: Unlocking value, tradable catalysts Apr1+]

  • Pro Forma Metric Divergence

    Across 12 with data, sale gains boost NI +50-100% (Duke +102% to $887M) but core op income -15-20% avg, assets -5% net of cash [THEME: Short-term EPS pop, long-term growth scrutiny]

  • Equity Incentives Post-M&A

    3 cases with grants (Ondas 4M RSU/options at $9.02, vesting 2026-27), signaling talent retention in defense/tech [THEME: Management alignment in high-growth combos]

Watch List(8)

  • CWBC/UBFO
    👁

    Systems conversion summer 2026, board retirements May27, monitor integration [SUMMER 2026]

  • KDP/JDE Peet’s
    👁

    Post-closing acceptance Apr13, delisting Apr30, spin readiness YE2026 [APR13/APR30]

  • Black Hawk (BKHA)
    👁

    Nasdaq MVLS compliance by Sep28 or delist/transfer [SEP28 2026]

  • Versigent (VGNT)
    👁

    Q1 2026 results May5 call 4:15pm ET, $1B FCF target 2028 [MAY5 2026]

  • Enhanced Q1 FY2026 earnings June, multi-year framework/JV upside [JUNE 2026]

  • Bank systems merge summer 2026 [SUMMER 2026]

  • FirstSun (FSUN)
    👁

    Balance sheet downsizing/integration risks post-$20.4B pro forma [Q2 2026]

  • 👁

    $65.5M PIPE contingent on merger close, S-4 filing

Filing Analyses(30)
Community West Bancshares8-Kpositivemateriality 10/10

01-04-2026

Community West Bancshares (CWBC) completed its merger with United Security Bancshares (UBFO) on April 1, 2026, in an all-stock transaction where UBFO shareholders received 0.4520 CWBC shares per UBFO share, valued at approximately $185.5 million based on CWBC's $23.30 closing price on March 31, 2026. The combined company has approximately $5 billion in total assets, retains banking offices across 13 counties and 31 communities in Central California, and features a 14-member board with 12 directors from CWBC and 2 from UBFO. Leadership transitions include James J. Kim as CEO and President, Daniel J. Doyle as Chairman, new Vice Chairman Jagroop “Jay” Gill, and Dennis R. Woods as Chairman Emeritus, alongside retirements of Suzanne M. Chadwick, Tom L. Dobyns, William S. Smittcamp, and upcoming Daniel C. Cunningham.

  • ·Shareholder approvals at special meetings on March 30, 2026.
  • ·Planned systems conversion in summer 2026.
  • ·Exchange ratio: 0.4520 shares of CWBC common stock per share of UBFO common stock.
  • ·This is the seventh acquisition for the company, following Community West Bancshares (2024), Folsom Lake Bank (2017), Sierra Vista Bank (2016), Visalia Community Bank (2013), Service 1st Bank (2008), and Bank of Madera County (2005).
Haymaker Acquisition Corp. 48-Kpositivemateriality 9/10

01-04-2026

Suncrete, Inc. executed a Securities Exchange Agreement dated March 26, 2026, with holders of all 26,000,000 Senior Preferred Units of Concrete Partners Holding, LLC (CPH), exchanging them for 26,000 shares of Series A Convertible Perpetual Preferred Stock at a ratio of 1,000 units per share. The exchange closes immediately prior to the Acquisition Merger under the October 9, 2025 Business Combination Agreement involving Haymaker Acquisition Corp. 4 (SPAC), with accrued dividends paid in cash beforehand and tax-deferred treatment intended under Section 351. No financial impacts or declines are disclosed, positioning this as a preparatory restructuring for the SPAC merger.

  • ·Exchange ratio: 1,000 Senior Preferred Units per share of Series A Preferred Stock
  • ·Filing of Series A Certificate of Designation with Delaware Secretary of State prior to closing
  • ·Permitted under Credit Agreement dated July 29, 2024 (as amended October 17, 2025 and later)
Duke Energy CORP8-Kmixedmateriality 9/10

01-04-2026

Piedmont Natural Gas Company, Inc. (PNG), a subsidiary of Duke Energy CORP, completed the sale of its Piedmont Tennessee business (PNG TN) to Spire, Inc. on March 31, 2026, for expected proceeds of $2.48 billion. Pro forma results for the year ended December 31, 2025, show net income increasing to $887 million from historical $440 million, driven by a $693 million gain on sale; however, operating revenues declined to $1,911 million from $2,237 million and core operating income (excluding gain) fell to approximately $560 million from $696 million due to divestiture of the segment, which contributed $149 million to historical operating income. The pro forma balance sheet as of December 31, 2025, reflects higher cash of $1,334 million but lower total assets of $11,830 million versus historical $12,470 million.

  • ·Purchase agreement entered July 27, 2025.
  • ·Proceeds subject to closing adjustments; $800M used for debt repayment, reducing notes payable and interest expense by $22M.
  • ·Estimated tax impact: $347M offset to cash from deferred/current taxes at 24% statutory rate.
  • ·Transaction does not qualify as discontinued operation.
T-REX Acquisition Corp.8-Kpositivemateriality 5/10

01-04-2026

T-REX Acquisition Corp cured a default on its promissory note secured by the Orofino data center, which had matured on May 15, 2025, with approximately $325,000 in principal and accrued interest due. The company refinanced the debt on March 24, 2026, into two notes: $240,000 due March 24, 2027, and $128,000 due June 20, 2027. A press release titled 'T-REX Acquisition Corp Completes Refinancing of its Orofino, Idaho Data Center' was published on March 31, 2026.

  • ·Promissory note secured by Deed of Trust on Orofino, Idaho data center
  • ·Note originally matured on May 15, 2025
  • ·8-K filed on April 01, 2026 reporting event of March 31, 2026
Keurig Dr Pepper Inc.8-Kpositivemateriality 10/10

01-04-2026

Keurig Dr Pepper Inc. (KDP) has acquired 96.22% of the shares of JDE Peet’s N.V., combining it with KDP’s Keurig coffee business to form a global coffee powerhouse as part of its strategic transformation. KDP plans to separate into two independent U.S.-listed companies—Beverage Co. and Global Coffee Co.—targeting operational readiness by year-end 2026, with Rafael Oliveira appointed as CEO of the future Global Coffee Co. KDP has annual revenue of more than $16 billion and 30,000 employees, while JDE Peet’s generated EUR 9.9 billion in 2025 sales with more than 21,000 employees.

  • ·Post-Closing Acceptance Period for JDE Peet’s shares: March 30, 2026, to April 13, 2026
  • ·Last day of trading JDE Peet’s shares on Euronext Amsterdam: April 29, 2026
  • ·Delisting of JDE Peet’s shares from Euronext Amsterdam: April 30, 2026
  • ·Offer Memorandum dated January 15, 2026
Ondas Holdings Inc.8-Kpositivemateriality 9/10

01-04-2026

Ondas Inc. (ONDS) completed its acquisition of World View Enterprises, Inc., integrating World View's Stratollite® stratospheric ISR platform with Ondas' autonomous systems to create a multi-domain, AI-enabled intelligence platform spanning stratosphere, air, and ground. The deal expands Ondas' addressable market in defense and security, supported by a partnership with Palantir Technologies for AI-driven data fusion. In connection, Ondas granted inducement RSUs for 2,309,934 shares and stock options for 1,745,000 shares at $9.02 exercise price to 26 new employees.

  • ·RSUs: 1,329,934 shares vest one-third on closing (April 1, 2026), one-third on October 1, 2026, one-third on April 1, 2027; 980,000 shares vest one-third on April 1, 2027 then one-twelfth quarterly for eight quarters starting July 1, 2027.
  • ·Stock options for 1,745,000 shares vest one-third on April 1, 2027 then one-twelfth quarterly for eight quarters starting July 1, 2027, subject to continued employment.
Great Lakes Dredge & Dock CORP8-Kneutralmateriality 9/10

01-04-2026

Great Lakes Dredge & Dock Corporation filed its Third Amended and Restated Certificate of Incorporation as Exhibit 3.1 to an 8-K, significantly reducing authorized capital stock to 1,000 shares of Common Stock with a par value of $0.0001 per share. The document outlines standard Delaware corporate provisions, including limitations on director and officer liability for breaches of fiduciary duty, comprehensive indemnification rights, and advancement of expenses for directors and officers. This update accompanies 8-K items indicating completion of an acquisition or disposition, changes in control, board departures and elections, and potential delisting or suspension notices.

  • ·Registered office: 251 Little Falls Drive, Wilmington, County of New Castle, Delaware 19808
  • ·Registered agent: Corporation Service Company
  • ·Board has power to amend bylaws
Star Holdings8-Kmixedmateriality 8/10

01-04-2026

Star Holdings deconsolidated a Venture developing a multifamily project in Asbury Park, NJ, after full repayment of its $10.6 million mezzanine loan on March 27, 2026, release of an $80.0 million guaranty, and resignation as manager. Pro forma balance sheet as of December 31, 2025 shows total assets declining $78.6 million to $491.6 million, with real estate net down $78.4 million but cash rising $14.0 million to $64.1 million; pro forma 2025 operations reflect revenues up $10.8 million to $120.9 million and net loss narrowing to $64.4 million from $70.8 million, though allocable to common shareholders slightly worsens to $(4.91) per share.

  • ·Mezzanine loan originally scheduled to mature in June 2033.
  • ·Pro forma adjustments include $1.5M gain on sale of land and development asset to Venture, partially offset by $0.2M loss on deconsolidation.
  • ·Deferred expenses and other assets, net includes transfer of $2.1M restricted cash to cash equivalents.
  • ·Land and development, net includes transfer of $0.8M in tax increment financing bonds.
ON24 INC.8-Kneutralmateriality 9/10

01-04-2026

ON24, Inc. filed an 8-K with Exhibit 3.1, the Fourteenth Amended and Restated Certificate of Incorporation, reducing authorized common stock to 1,000 shares with $0.001 par value, likely in connection with a merger or acquisition completion (Item 2.01), change in control (Item 5.01), delisting (Item 3.01), and security holder rights modification (Item 3.03). The document includes standard governance provisions such as director liability limitations, corporate opportunity waivers (excluding executive officers), opt-out from DGCL Section 203, and exclusive Delaware Chancery Court forum selection. No financial performance metrics are reported.

  • ·Registered office: 251 Little Falls Drive, County of New Castle, Wilmington, Delaware 19808
  • ·Board authorized to amend bylaws by majority vote
  • ·Directors indemnified to fullest extent under Delaware law
Idea Acquisition Corp.8-Kneutralmateriality 3/10

01-04-2026

Idea Acquisition Corp., a Cayman Islands-incorporated SPAC, announced via press release that holders of its units (IACOU) may elect to separately trade Class A ordinary shares (IACO) and warrants (IACOW) commencing on or about April 6, 2026. Each unit consists of one Class A ordinary share, par value $0.0001, and one-third of one redeemable warrant exercisable for one share at $11.50. Uns separated units will continue trading on Nasdaq under IACOU, with no fractional warrants issued upon separation.

  • ·Holders must have brokers contact Continental Stock Transfer & Trust Company to separate units.
  • ·Filing includes Exhibit 99.1: Press Release dated April 1, 2026.
  • ·Registrant is an emerging growth company.
Medalist Diversified REIT, Inc.8-Kmixedmateriality 8/10

01-04-2026

Medalist Diversified REIT, Inc. completed dispositions of five properties in late 2025 and early 2026, including Greenbrier Property for $11,000,000, Parkway Property for $7,825,000, and Franklin Square Property for $24,100,000, using proceeds to repay approximately $24 million in mortgages and boosting cash to $19,483,519 on the pro forma balance sheet as of December 31, 2025. Total assets decreased to $65,467,891 with investment properties net at $25,723,677 and mortgages payable reduced to $19,709,183, improving shareholders' equity to $15,890,259. However, the pro forma statement of operations for the year ended December 31, 2025 shows total revenue declining 55% to $4,724,834 and net loss attributable to common shareholders widening to $(3,396,461) or $(2.70) per share from historical $(1.90).

  • ·Salisbury Property disposed October 23, 2025; Buffalo Wild Wings and United Rentals Properties disposed December 30, 2025; Greenbrier February 13, 2026; Parkway February 27, 2026; Franklin Square March 30, 2026.
  • ·Pro forma loss per share $(2.70) basic and diluted; historical $(1.90).
  • ·Pro forma accumulated deficit $(32,300,582) improved from historical $(38,761,731).
COMMUNITY HEALTH SYSTEMS INC8-Kmixedmateriality 9/10

01-04-2026

Community Health Systems, Inc. completed the sale of substantially all assets and certain liabilities of Crestwood Medical Center and associated outpatient centers in Huntsville, Alabama, to The Health Care Authority of the City of Huntsville d/b/a Huntsville Hospital Health System on April 1, 2026, for $459 million in cash (subject to post-closing adjustments). The transaction resulted in an estimated pre-tax gain of $185 million ($138 million after tax), boosting pro forma cash by $450 million and improving stockholders' deficit. However, pro forma net operating revenues declined by $327 million, and net loss attributable to stockholders increased to $610 million from $509 million for the year ended December 31, 2025.

  • ·Agreement entered into on January 20, 2026.
  • ·Facility operations do not qualify as discontinued operations under ASC 205.
  • ·Pro forma adjustments eliminate $327M revenues, $123M salaries/benefits, $63M supplies, $88M other operating expenses, $11M lease cost, $13M depreciation/amortization, and reflect $185M gain/(loss) on sale.
Future Money Acquisition Corp8-Kpositivemateriality 10/10

01-04-2026

Future Money Acquisition Corporation, a blank check SPAC, announced the pricing of its $100,000,000 initial public offering of 10,000,000 units at $10.00 per unit, with units to list on Nasdaq under FMACU beginning March 27, 2026, and closing expected March 30, 2026. Underwriters led by D. Boral Capital have a 45-day option to purchase up to 1,500,000 additional units for over-allotments. The sponsor is Future Wealth Capital Corp., with Mr. Siyu Li as ultimate beneficial owner.

  • ·Each unit consists of one ordinary share and one right to 1/5 ordinary share upon initial business combination.
  • ·Registration statement on Form S-1 (File No. 333-291996) effective March 26, 2026.
  • ·Company incorporated as Cayman Islands exempted company.
Black Hawk Acquisition Corp8-Knegativemateriality 9/10

01-04-2026

Black Hawk Acquisition Corporation received a Nasdaq notice on March 31, 2026, indicating its market value of listed securities (MVLS) was below the required $50,000,000 for 30 consecutive business days, violating Listing Rule 5450(b)(2)(A). The company has 180 calendar days until September 28, 2026, to regain compliance by achieving MVLS of $50 million or more for at least 10 consecutive business days. While trading of BKHAU, BKHA, and BKHAR continues uninterrupted on Nasdaq Global Market, failure to comply risks delisting or transfer to Nasdaq Capital Market.

  • ·Nasdaq may require MVLS maintenance beyond 10 days, up to 20 consecutive business days.
  • ·Company may appeal delisting to Nasdaq Listing Qualifications Panel or apply for transfer to Nasdaq Capital Market.
  • ·Registrant is an emerging growth company.
QDRO Acquisition Corp.8-Kpositivemateriality 10/10

01-04-2026

QDRO Acquisition Corp., a blank check company targeting financial services, digital currency, and technology sectors, priced its initial public offering of 20,000,000 units at $10.00 per unit, raising $200 million. Units consist of one Class A ordinary share and one-half redeemable warrant (exercisable at $11.50 per share) and will trade on Nasdaq under 'QADRU' starting March 27, 2026, with separate trading for shares ('QADR') and warrants ('QADRW') to follow. Cantor Fitzgerald & Co. serves as sole bookrunner with a 45-day option for up to 3,000,000 additional units; the offering is expected to close March 30, 2026.

  • ·SEC registration statement declared effective March 26, 2026
  • ·Company focuses on disruptive technology in financial services, digital currency, and technology sectors
  • ·Media contact: wbishop@quadrocapital.com
Aptiv PLC8-Kneutralmateriality 9/10

01-04-2026

Aptiv PLC (Parent) entered into a Separation and Distribution Agreement dated March 30, 2026, with Versigent Limited (SpinCo), which will become Versigent PLC, to spin off the SpinCo Business through restructuring transactions, contribution of SpinCo Assets and assumption of SpinCo Liabilities in exchange for SpinCo Stock, followed by a pro rata distribution of 100% of such stock to Aptiv shareholders. The board of directors determined the spin-off is in the best interests of Aptiv and its stockholders, with SpinCo having filed a Form 10 including an Information Statement, and the transaction intended to qualify for its Intended Tax Treatment. No financial metrics or performance data are disclosed in the agreement.

  • ·Agreement dated March 30, 2026
  • ·SpinCo organized solely for purposes of the spin-off and has not engaged in other activities
  • ·SpinCo to change status from private to public limited company and rename to Versigent PLC effective from Distribution
  • ·Form 10 filed with the Commission, including Information Statement
SOUTH PLAINS FINANCIAL, INC.8-Kpositivemateriality 9/10

01-04-2026

South Plains Financial, Inc. (NASDAQ:SPFI), parent of City Bank, completed the merger of BOH Holdings, Inc. into itself and BOH's subsidiary Bank of Houston into City Bank, effective April 1, 2026. As of December 31, 2025, BOH had total assets of $744 million, total loans of $624 million, and total deposits of $603 million. Financial advisors were Raymond James & Associates, Inc. and Hillworth Bank Partners, with legal advisors Hunton Andrews Kurth LLP for South Plains and Fenimore Kay Harrison LLP for BOH.

  • ·Filing items: 2.01, 5.02, 8.01, 9.01
  • ·Contact: (866) 771-3347, investors@city.bank
First Foundation Inc.8-Kmixedmateriality 10/10

01-04-2026

First Foundation Inc. completed its merger with FirstSun Capital Bancorp on April 1, 2026, pursuant to the October 27, 2025 Merger Agreement, with FirstSun surviving as the entity and First Foundation Bank merging into Sunflower Bank. First Foundation common stockholders received 0.16083 shares of FirstSun common stock per share, warrant holders got approximately $17.5 million in cash, and RSUs were converted accordingly; however, First Foundation common stock was delisted from the NYSE, ceasing trading and independent reporting obligations. Five former First Foundation directors—Sam Edelson, Henchy Enden, Benjamin Mackovak, Allen Parker, and Thomas Shafer—joined the FirstSun board, expanding it to 13 members.

  • ·Merger Agreement dated October 27, 2025, as amended; Charter Amendment approved February 27, 2026, and filed March 31, 2026.
  • ·Holders may elect non-voting FirstSun shares for portion exceeding 4.99% ownership within 10 business days post-effective time.
  • ·Performance-based RSUs converted at target level, now service-based only; time-based RSUs and Series A/C preferred converted per exchange ratio of 0.16083.
Allegro Merger Corp.8-Kpositivemateriality 8/10

01-04-2026

Allegro Merger Corp. entered into an additional Subscription Agreement on March 26, 2026, with a new accredited investor for $0.5 million in gross proceeds at $5.00 per share, contingent on the closing of its previously announced merger with SEEQC, Inc., adding to the prior approximately $65 million in PIPE commitments from other investors. The shares are offered under the Section 4(a)(2) exemption from registration. No financial performance metrics or declines are reported, as this filing focuses on the merger-related financing update.

  • ·Subscription Agreements closing conditioned on Merger consummation and accuracy of representations/warranties.
  • ·Shares issued to new investor in reliance on Section 4(a)(2) exemption.
  • ·Original Merger Agreement dated January 16, 2026; Form S-4 registration statement to be filed by SeeQC.
Ballston Spa Bancorp, Inc.8-Kpositivemateriality 9/10

01-04-2026

Ballston Spa Bancorp, Inc. (OTCQX: BSPA), holding company for Ballston Spa National Bank (BSNB), completed its strategic merger with NBC Bancorp, Inc. (OTCID: NCXS), holding company for The National Bank of Coxsackie, on April 1, 2026, as per the agreement announced on September 24, 2025. The combined entity has approximately $1.3 billion in total assets, 21 full-service branches across New York counties, with legacy BSNB shareholders owning 66% and former NBC shareholders 34%. New leadership includes John A. Balli as Senior Executive Leader and four new directors from NBC, following a $26 million subordinated debt issuance closed on March 25, 2026.

  • ·Merger agreement announced September 24, 2025; shareholder approvals announced March 23, 2026.
  • ·Each NBC common share converted at 0.8065 shares of BSNB (cash for fractions).
  • ·Griffin Financial Group LLC and Luse Gorman advised BSNB; Brean Capital LLC and Pillar + Aught advised NCXS.
Hall Chadwick Acquisition Corp8-Kpositivemateriality 8/10

01-04-2026

Hall Chadwick Acquisition Corp., a Cayman Islands-based SPAC listed on Nasdaq (HCACU, HCAC, HCACR), announced on April 1, 2026 (earliest event March 30, 2026), that it entered into a non-binding letter of intent (LOI) with REEcycle Holdings, Inc. The LOI outlines mutual intent for a potential transaction but is non-binding except for provisions on exclusivity, confidentiality, and similar matters, with no obligation to proceed to a definitive agreement. A press release detailing the LOI is included as Exhibit 99.1.

  • ·Registrant is an emerging growth company.
  • ·Principal executive offices: 1 North Bridge Road #18-06 High Street Centre, Singapore 179094.
  • ·Telephone: +65-90882642.
E.W. SCRIPPS Co8-Kmixedmateriality 8/10

01-04-2026

The E.W. Scripps Company closed the sale of its WRTV television station on March 31, 2026, for $83 million in cash consideration, netting $81.3 million after $1.7 million in selling costs. Pro forma balance sheet as of December 31, 2025, reflects higher cash ($109.3 million from $27.9 million) and total assets ($5.037 billion from $5.009 billion), with an estimated gain on sale (net of $7.2 million taxes) reducing accumulated deficit. Pro forma 2025 statement of operations shows reduced operating revenues ($2.112 billion from $2.151 billion, -1.8%) and operating income ($175.3 million from $184.0 million, -4.7%) after eliminating WRTV contributions, though net loss attributable to shareholders improves to $150.4 million from $164.5 million.

  • ·Pro forma adjustments exclude certain general corporate overhead costs previously allocated to WRTV that will continue post-closing.
  • ·Estimated gain on disposal for operations pro forma net of $7.0 million income taxes.
  • ·Sale constitutes a significant disposition under Item 2.01 of Form 8-K.
LANDS' END, INC.8-Kpositivemateriality 9/10

01-04-2026

Lands’ End and WHP Global completed a joint venture where Lands’ End contributed its brand IP and related assets for $300M cash in exchange for a 50% controlling interest, enabling full repayment of its $234M term loan and strengthening the balance sheet. WHP Global completed a tender offer for approximately $100M of Lands’ End shares at $45.00 per share, resulting in ~7% ownership. Lands’ End will host an enhanced Q1 FY2026 earnings call in June with a multi-year financial framework; potential upside via JV stake exchange for WHP equity in a future monetization event.

  • ·Lands’ End maintains full operational control of DTC and B2B businesses post-JV.
  • ·Perella Weinberg Partners (financial advisor to Lands’ End); Wachtell, Lipton, Rosen & Katz (legal advisor).
  • ·Morgan Stanley & Co. LLC (financial advisor to WHP Global); Kirkland & Ellis LLP (legal advisor); Morgan Stanley Senior Funding, Inc. (debt financing).
Blue Foundry Bancorp8-Kneutralmateriality 9/10

01-04-2026

Blue Foundry Bancorp merged with and into Fulton Financial Corporation on April 1, 2026, pursuant to the Merger Agreement dated November 24, 2025, with Fulton as the surviving entity. Each share of Blue Foundry common stock was converted into 0.650 shares of Fulton common stock and cash in lieu of fractional shares, resulting in the issuance of approximately 12,435,599 Fulton shares. Blue Foundry common stock was delisted from Nasdaq, its directors ceased serving, and the company will terminate its SEC reporting obligations.

  • ·Merger Agreement dated November 24, 2025
  • ·Fulton Form S-4 registration statement (File No. 333-292122) declared effective December 23, 2025
  • ·Blue Foundry Bank expected to merge into Fulton Bank in summer 2026 around systems conversion
  • ·Fulton intends to file Form 15 to terminate Blue Foundry's SEC registration under Section 12(g) and suspend reporting under Sections 13 and 15(d)
QXO, Inc.8-Kpositivemateriality 10/10

01-04-2026

QXO, Inc. completed its acquisition of Kodiak Building Partners from Court Square Capital Partners for approximately $2.25 billion on April 1, 2026, expanding its addressable market to more than $200 billion in the $800 billion building products distribution industry. The deal is expected to be highly accretive to QXO's 2026 earnings and supports its goal of achieving $50 billion in annual revenue within the next decade through accretive acquisitions and organic growth. While forward-looking statements highlight potential risks such as integration challenges and unexpected costs, no specific negative metrics are reported.

  • ·QXO is positioned as the fastest-growing publicly traded distributor of building products in North America.
  • ·Court Square Capital Partners has completed over 245 platform investments since 1979.
FULTON FINANCIAL CORP8-Kpositivemateriality 9/10

01-04-2026

Fulton Financial Corporation (Nasdaq: FULT) completed its acquisition of Blue Foundry Bancorp (formerly Nasdaq: BLFY) on April 1, 2026, expanding its presence in New Jersey and becoming a $34 billion asset financial services company. Blue Foundry Bank will operate as a separate wholly owned subsidiary until summer 2026, when its operations, systems, and accounts will merge into Fulton Bank, N.A. In connection with the deal, Fulton will contribute $1.5 million to the Fulton Forward® Foundation for New Jersey nonprofits.

  • ·Headquartered in Lancaster, PA, with operations in Pennsylvania, Maryland, Delaware, New Jersey, and Virginia
  • ·Blue Foundry Bank customers continue banking as usual at existing locations until systems conversion
  • ·Additional transaction details in simultaneous Form 8-K filing with SEC
UNITED SECURITY BANCSHARES8-Kpositivemateriality 10/10

01-04-2026

Community West Bancshares (CWBC) completed its all-stock merger with United Security Bancshares (UBFO) on April 1, 2026, with UBFO shareholders receiving 0.4520 CWBC shares per UBFO share, valuing the transaction at approximately $185.5 million ($10.53 per UBFO share based on CWBC's $23.30 closing price on March 31, 2026). The combined company has approximately $5 billion in total assets, expands across 13 counties and 31 communities in Central California, and features a 14-member board including new directors from UBFO. Shareholder approvals occurred on March 30, 2026, following regulatory clearances.

  • ·Exchange ratio: 0.4520 CWBC shares per UBFO share
  • ·Systems conversion planned for summer 2026
  • ·Daniel C. Cunningham to retire from board and become Director Emeritus effective May 27, 2026
  • ·This is the seventh acquisition for the company, following prior deals including Folsom Lake Bank (2017) and others
OneStream, Inc.8-Kpositivemateriality 10/10

01-04-2026

OneStream, Inc. announced the completion of its acquisition by Hg for approximately $6.4 billion in equity value, with minority investors General Atlantic and Tidemark, resulting in the company going private and its Class A common stock ceasing to trade on NASDAQ. Shareholders are entitled to receive $24.00 per share in cash. The transaction follows an exceptional year of growth, including more than doubling AI customers year-over-year in 2025, with Tom Shea continuing as CEO.

  • ·Transaction approved by OneStream shareholders and obtained required regulatory approvals.
  • ·J.P. Morgan and Centerview Partners provided fairness opinions to OneStream; Goldman Sachs financial advisor to Hg.
FIRSTSUN CAPITAL BANCORP8-Kmixedmateriality 10/10

01-04-2026

FirstSun Capital Bancorp (FSUN) completed its all-stock merger with First Foundation Inc. on April 1, 2026, with First Foundation Bank merging into Sunflower Bank. On a pro forma basis as of December 31, 2025, the combined entity has $20.4 billion in total assets, $13.8 billion in total loans, and $16.4 billion in total deposits before planned balance sheet down-sizing and merger-related adjustments. While the merger accelerates growth strategy, forward-looking statements highlight risks including integration challenges, potential failure to realize cost savings, and difficulties in executing balance sheet adjustments.

  • ·FirstSun headquartered in Denver, Colorado.
  • ·Depository branches in ten states and mortgage capabilities in 44 states.
  • ·Investor Relations contact: Ed Jacques (Director of Investor Relations & Business Development).
  • ·Media Relations contact: Jeanne Lipson (Director of Marketing, Sunflower Bank).
Versigent Ltd8-Kpositivemateriality 10/10

01-04-2026

Versigent PLC completed its tax-free spin-off from Aptiv PLC and launched as an independent publicly traded company, with shares beginning trading on the NYSE under ticker VGNT on April 1, 2026, via a distribution of one Versigent share for every three Aptiv shares held as of March 17, 2026 record date. For 2025 on a carve-out basis, Versigent reported approximately $8.8 billion in revenue (more than 3% growth), $528 million net income, and $893 million adjusted EBITDA with double-digit margins expected to expand by more than 200 basis points over the next three years. The company, with 138,000 employees across engineering centers on four continents and operations in over 25 countries, targets $1 billion in free cash flow by 2028.

  • ·Distribution effective April 1, 2026 at 12:01 a.m. EST
  • ·Aptiv shareholders receive cash in lieu of fractional shares
  • ·Q1 2026 business results announcement on May 5, 2026 with conference call at 4:15 p.m. ET
  • ·Powers one in six passenger vehicles in production
  • ·Adjusted EBITDA reconciliation: EBITDA $764M + other expense net $10M - equity income $13M + restructuring $86M + separation $42M + other acquisition costs $4M

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