US Merger & Acquisition SEC Filings — April 27, 2026

27-04-2026

Miluna Acquisition Corp (NASDAQ: MMTX), a SPAC that raised $69M in its October 2025 IPO, entered a definitive business combination agreement with CADV Ventures S.A. (CADV.AI), valuing CADV.AI at a $300M pre-money equity value (at $10/share), with an implied pro forma enterprise value of $408M for the combined Kukugan Corp. assuming no redemptions. CADV.AI shareholders will roll 100% equity and be eligible for up to 5M earnout shares upon revenue milestones; the deal includes potential PIPE/ELOC financing and is expected to close in H2 2026, led by CADV.AI's management including CEO Shang Ju Lin.

• ·CADV.AI founded in 2017, headquartered in Warsaw, Poland.
• ·Miluna formed in 2025, units/shares/warrants listed on Nasdaq as MMTXU/MMTX/MMTXW.
• ·Closing subject to Miluna shareholder approval, regulatory approvals, exchange listing, and customary conditions.

27-04-2026

BioMarin Pharmaceutical Inc. completed its acquisition of Amicus Therapeutics for $14.50 per share in an all-cash transaction valued at approximately $4.8 billion, adding Galafold (migalastat) for Fabry disease, Pombiliti (cipaglucosidase alfa-atga) + Opfolda (miglustat) for Pompe disease, and U.S. rights to DMX-200 (Phase 3 for FSGS) to its portfolio. The deal strengthens BioMarin's rare disease focus with global commercial infrastructure. BioMarin expects to provide updated FY 2026 guidance on its Q1 earnings call on May 4, 2026; forward-looking statements highlight integration and regulatory risks.

• ·Galafold approved in more than 40 countries including U.S., EU, U.K., and Japan.
• ·BioMarin founded in 1997, based in San Rafael, California.

27-04-2026

Aerkomm Taiwan Inc., a subsidiary of Aerkomm Inc. (AKOM), entered into a Merger Agreement with Ejectt Inc. on or about April 27, 2026, under which Aerkomm Taiwan will absorb Ejectt via a 1:1 share exchange ratio, issuing 65,113,314 new shares valued at NT$651,133,140 to Ejectt shareholders. Post-merger, Aerkomm Taiwan's paid-in capital will increase to NT$1,151,133,140 with 115,113,314 issued shares, aimed at enhancing operational efficiency and resource integration. The tentative merger record date is June 27, 2024, subject to shareholder approval on May 23, 2024, and creditor objections within 30 days.

• ·Financial statements audited as of December 31, 2023; independent fairness opinion dated April 29, 2024.
• ·Creditor objection period: not less than 30 days post-board approval and public announcement.
• ·Merger effective upon shareholder approval at extraordinary meeting on May 23, 2024.
• ·All Ejectt assets, liabilities, rights, and obligations succeed to Aerkomm Taiwan on merger record date.
• ·Ejectt employees to receive employment offers recognizing prior service years.

27-04-2026

Focus Universal Inc. (FCUV) filed an 8-K on April 27, 2026, reporting entry into a material definitive agreement (Item 1.01), completion of an acquisition or disposition of assets (Item 2.01), creation of a direct financial obligation (Item 2.03), and financial statements/exhibits (Item 9.01). Exhibit 99.1 provides Los Angeles County Assessors' 2026 assessment values for certain parcels, indicating involvement of real property in the transaction. No specific financial performance metrics, positive or negative changes, were disclosed in the provided content.

• ·Filing items: 1.01, 2.01, 2.03, 9.01
• ·Subcategory: Material Agreement Entry
• ·Exhibit: EX-99.1 (focus_ex9901.htm) detailing 2026 assessment values of parcels

27-04-2026

Andretti Acquisition Corp. II, a SPAC, entered into an Amended and Restated Promissory Note dated April 27, 2026, amending the original note from October 14, 2025, to provide working capital financing up to an unspecified Maximum Loan Amount prior to its Business Combination. The note is non-interest bearing, due upon Business Combination consummation or liquidation, with no fees on drawdowns and an optional conversion of unpaid principal into private placement units at $10.00 per unit for the Payee. No outstanding principal balance or drawn amounts are specified.

• ·Payee waives all claims against the Trust Account holding IPO proceeds.
• ·Note governed by Delaware law; no assignment by Maker without Payee consent.
• ·Registration rights for Conversion Units mirror the September 5, 2024 Registration Rights Agreement.

27-04-2026

Charlton Aria Acquisition Corporation (Nasdaq: CHARU) announced that its Sponsor, ST Sponsor II Limited, deposited $850,000 into the trust account on April 24, 2026, extending the deadline to complete its initial business combination from April 25, 2026, to July 25, 2026. This represents the first of two possible three-month extensions, each requiring a $850,000 deposit, for a total potential of up to $1,700,000. The Company continues to seek a merger, share exchange, asset acquisition, or similar business combination without industry or geographic limitations.

• ·Original deadline: April 25, 2026 (18 months from IPO consummation)
• ·Contact: 221 W 9th St #848, Wilmington, DE 19801; Email: jmlee@charltonaria.com

27-04-2026

International Media Acquisition Corp., a SPAC, deposited $2,000 into its trust account on April 27, 2026, to extend the deadline for consummating an initial business combination from May 2, 2026, to June 2, 2026. This is the 17th such monthly extension out of a maximum of 24 permitted under the Trust Agreement. No other financial metrics or performance data were reported.

• ·Trust Agreement originally dated July 28, 2021, and amended on July 26, 2022; January 27, 2023; July 31, 2023; January 2, 2024; December 31, 2024.
• ·Securities registered: Common Stock (IMAQ), Warrants (IMAQW), Rights (IMAQR), Units (IMAQU), all trading on None exchange.
• ·Company is an emerging growth company.

27-04-2026

QuasarEdge Acquisition Corp reported the full exercise of the underwriters' over-allotment option for 1,500,000 additional units at $10.00 per unit, closing on April 21, 2026, following its IPO of 10,000,000 units that generated $100,000,000 in gross proceeds on April 16, 2026. An unaudited pro forma balance sheet as of April 21, 2026, reflecting the over-allotment and related transactions, is filed as Exhibit 99.1. No declines or flat metrics reported.

• ·IPO consummated on April 16, 2026; over-allotment announced April 17, 2026.
• ·Securities traded on The New York Stock Exchange.
• ·Audited balance sheet as of April 16, 2026 previously filed as Exhibit 99.1 to Form 8-K on April 22, 2026.

27-04-2026

Keen Vision Acquisition Corporation issued a $120,000 promissory note to KVC Sponsor LLC on April 21, 2026, which is payable promptly after consummating a Business Combination by July 27, 2026 (extendable), or convertible into private units at $10.00 per unit. The note bears no interest and includes standard terms such as events of default, no prepayment without consent, and a waiver of claims against the initial $151,368,750 trust account.

• ·Note convertible in whole or in part with at least one business day's prior written notice before Business Combination closing.
• ·No fractional units issued; cash paid for fractional amounts.
• ·Governed by New York law with exclusive jurisdiction in New York courts.
• ·Payee waives any claim against the trust account.

27-04-2026

Dune Acquisition Corp II (IPODU) filed an 8-K on April 27, 2026, including Exhibit 3.1: the Second Amended and Restated Memorandum and Articles of Association for Collective Acquisition Corp., effective April 21, 2026. The documents detail unrestricted objects, registered office at Appleby Global Services (Cayman) Limited, and share capital of US$22,100 divided into 200,000,000 Class A ordinary shares, 20,000,000 Class B ordinary shares, and 1,000,000 preference shares, each with par value US$0.0001. This governance update, tied to Items 5.02, 5.03, 5.07, and 9.01, supports a potential business combination requiring target fair market value of at least 80% of trust account net assets.

• ·Business Combination must not be with another blank cheque company or similar with nominal operations.
• ·Register of Members may be closed for transfers up to 40 days.
• ·Class B Shares held by Sponsor to be surrendered pro-rata if over-allotment option not fully exercised.

27-04-2026

A Paradise Acquisition Corp. intends to voluntarily delist its units (APADU), Class A ordinary shares (APAD), and rights (APADR) from Nasdaq on or about May 7, 2026, following the closing of its proposed Business Combination with Enhanced Ltd to form Enhanced Group Inc. The combined company plans to list its Class A common stock on the NYSE under the symbol 'ENHA' starting on or about May 8, 2026, subject to closing the merger and satisfying NYSE requirements. This delisting represents a short-term disruption in Nasdaq trading, offset by the anticipated upgrade to NYSE listing.

• ·Extraordinary general meeting upcoming in connection with Business Combination.
• ·Registration statement on Form S-4 filed with SEC, including proxy statement/prospectus.
• ·Forward-looking risks include Enhanced’s limited operating history, minimal revenue, regulatory scrutiny, and dependence on key personnel.

27-04-2026

Amicus Therapeutics, Inc. filed an 8-K on April 27, 2026, reporting items including completion of an acquisition (Item 2.01), changes in control (Item 5.01), amendments to the certificate of incorporation (Item 5.03), and attached Exhibit 3.1 as the Amended and Restated Certificate of Incorporation. The amended certificate authorizes 100 shares of common stock with a par value of $0.001 per share, updates the registered office and agent, and includes standard governance provisions limiting director/officer liability and empowering the board. No financial performance metrics or period-over-period changes are disclosed in the provided content.

• ·Registered office: 251 Little Falls Drive, City of Wilmington, County of New Castle, 19808, Delaware.
• ·Board authorized to unilaterally amend bylaws; stockholders may also amend.
• ·Directors not personally liable for monetary damages for breach of fiduciary duty, subject to exceptions under DGCL.