US Merger & Acquisition SEC Filings — October 14, 2026

14-10-2026

StageWise Strategies Corp. (STWI) filed Exhibit 99.1 containing audited financial statements for the fiscal years ended September 30, 2025 and 2024, filed alongside an 8-K covering Items 2.01 (completion of acquisition/disposition), 3.02, 5.01, 5.02, 5.03, and 9.01. Revenue rose sharply to $95,409 from $9,007 (roughly 959% growth), but the company remained loss-making with a net loss of $74,758 (versus $30,616 prior year), an accumulated deficit of $112,364, a stockholders' deficit of $(77,034), and a going-concern warning from the auditor.

• · Auditor Dylan Floyd Accounting & Consulting (PCAOB #6235, Newhall, CA; auditor since 2023) issued a going-concern paragraph and flagged related-party loans as a critical audit matter.
• · Related-party loans rose to $218,700 from $121,830 and now represent the bulk of total liabilities of $241,901.
• · Intangible assets, net grew to $152,216 from $104,401, with $82,450 of intangible asset investment in FY2025 and $88,900 in FY2024.
• · Depreciation/amortization expense rose to $34,635 from $13,299.
• · Marketing ($30,424), SEO services ($14,784), and website/API expenses ($14,800) appear as new operating expense lines in FY2025 versus nil in FY2024.
• · Net cash used in operating activities widened to $(48,500) from $(12,217).
• · Cash on hand of $4,573 is small relative to annual operating expenses of $170,170, indicating limited liquidity runway.
• · Management states it will fund operations from cash on hand, director loans, and/or private placements of common stock.
• · Item 2.01 (completion of acquisition or disposition) is cited in the 8-K, but the exhibit provided contains only the target's standalone financial statements and does not describe the transaction terms.

14-10-2026

Pioneer Acquisition I Corp (Nasdaq: PACH) entered into a definitive Business Combination Agreement with Green AI Cloud, Inc., a Stockholm-based European AI data center operator focused on renewable-powered super compute, valuing Green AI Cloud at a $300 million pre-money equity value and implying a pro forma enterprise value of approximately $525 million assuming no redemptions. Closing is expected in Q2 2027, subject to Pioneer shareholder approval and customary conditions, and Pioneer's board received a fairness opinion; the deal is positive for the SPAC's prospects but carries execution and redemption risk, and the press release contains no reported historical financial results for the target.

• · Target's current portfolio includes live, contracted and planned capacity, with a potential multi-GW development pipeline over time
• · Expected proceeds to fund site development, potential acquisitions and expansion into new markets
• · Transaction approved by both boards; Pioneer obtained a fairness opinion before signing
• · Filing is partly a SPAC-style marketing release with forward-looking statements; no audited Green AI Cloud revenue or profitability figures are disclosed
• · Ticker discrepancy: the body cites Nasdaq: PACH while the subject identifies PACHU (the unit ticker)

14-10-2026

FortuneX Acquisition Corporation, a Cayman Islands SPAC, and its Merger Sub entered into a First Amendment dated October 13, 2026 to its September 18, 2026 Business Combination Agreement with WT Realty Group Inc. The amendment fixes the Aggregate Merger Consideration at 52,500,000 shares of PubCo Common Stock, implying an agreed equity value of $525,000,000 at a $10.00 reference price per share, with no adjustment for cash, indebtedness, working capital, escrow or holdback. The filing is an administrative-style amendment; it does not disclose a change in deal status, financing outcome, or closing timeline.

• · Reference price per share is $10.00, and 52,500,000 shares x $10.00 reconciles to the $525,000,000 agreed equity value
• · Consideration is fixed and not subject to cash, net debt, working capital, purchase price adjustment, escrow or holdback
• · Amendment is made under Section 11.2 of the Business Combination Agreement and governed by Delaware law
• · Amendment becomes effective upon delivery of executed counterparts or signature pages from all parties

14-10-2026

Eton Pharmaceuticals (ETON) entered an exclusive U.S. license and supply agreement with Aquestive Therapeutics (AQST) for LIBERVANT (diazepam) buccal film, an Orphan Drug-designated seizure cluster rescue therapy, with commercial launch anticipated in April 2027 subject to final FDA approval. Management cites a U.S. seizure rescue market exceeding $450 million annually and a patient preference survey in which 71% favored film over nasal spray (versus 13%), though these are stated preferences rather than clinical outcomes. The filing discloses no upfront payment amount, milestone terms, or royalty rates, and the regulatory path carries execution risk.

• · Eton's U.S. rights to LIBERVANT are exclusive, and the agreement includes a supply component under which Aquestive manufactures the product; Aquestive is described as eligible to receive upfront, milestone and royalty payments, but no amounts or rates are disclosed.
• · LIBERVANT holds tentative FDA approval for seizure clusters in patients aged 2 to 5 and 12 and older; full approval for ages 12 and older is expected after VALTOCO's orphan drug exclusivity expires on January 10, 2027.
• · A Type 9 NDA to add ages 6 to 11 has a PDUFA target action date of March 29, 2027.
• · Patent protection extends into 2038, with additional applications pending at the USPTO.
• · Labeling includes boxed-type safety warnings on benzodiazepine risks (opioid co-use, abuse, dependence, withdrawal), and the most common side effects are sleepiness and headache.
• · Among 76% of surveyed patients concerned about medication access away from home, only 34% reported always carrying it, indicating a portability gap the product is positioned to address.

14-10-2026

Alpha Star Acquisition Corp (ALSUF), a SPAC, filed an amendment to its Amended and Restated Memorandum and Articles of Association (Exhibit 3.1) that replaces Section 36.2 to allow the board, at its sole discretion, to extend the deadline for consummating an initial business combination from December 15, 2026 by up to twelve one-month extensions, to no later than December 15, 2027, without requiring sponsor deposits into the trust account from October 15, 2026 onward. If no business combination is completed by the extended date, an automatic redemption of public shares is triggered, with directors required to distribute trust account funds pro rata within ten business days and wind down operations.

• · Original deadline to consummate the initial business combination is December 15, 2026; the extended outside date is December 15, 2027
• · Extensions are at the board's sole discretion and require no sponsor deposit into the trust account from October 15, 2026
• · Failure to complete a business combination by the extended date triggers pro rata redemption of public shares only, with the company ceasing operations other than winding up

14-10-2026

Pine Tree Acquisition Corp. (PAXG), a Cayman Islands special purpose acquisition company, consummated its initial public offering of 10,000,000 units at $10.00 per unit, generating gross proceeds of $100,000,000, with $100,000,000 deposited into a trust account for public shareholders. The company also completed a private placement of 140,000 units to its sponsors for $1,400,000 and issued 400,000 Ordinary Shares to Maxim Group LLC, the underwriters' representative. The 8-K was filed to report these unregistered equity sales and the IPO closing, with the underlying data incorporated by reference.

• · Each right entitles the holder to receive three-fourths of one Class A ordinary share upon completion of the initial business combination
• · Sponsors agreed not to transfer private placement units until 30 days after the initial business combination, subject to customary exceptions
• · Private placement issued under Section 4(a)(2) of the Securities Act of 1933 exemption from registration
• · Audited balance sheet as of October 7, 2026 filed as Exhibit 99.1; press release announcing IPO filed as Exhibit 99.2

14-10-2026

Future Vision II Acquisition Corp., a Cayman Islands SPAC, issued a $65,000 unsecured, non-interest-bearing promissory note to HWei Super Speed Co. Ltd. dated October 12, 2026, to be deposited into the trust account to fund a one-month extension of its deadline to complete a business combination, from October 13, 2026 to November 13, 2026. The note is convertible into $10.00 units at the payee's option upon consummation of a business combination, subject to a $1,500,000 aggregate cap on similar extension loans, and is forgiven if the company liquidates.

• · Note is unsecured and bears no interest; if the company liquidates without completing a business combination, the note is forgiven and the payee waives all claims against the trust account
• · Payee may not assign or transfer the note before a business combination without the company's written consent
• · Event of default includes failure to pay within five business days of due date or voluntary bankruptcy/insolvency filing
• · Governed by New York law; amendments require signed writing from both parties
• · Filing includes Items 1.01, 2.03, 3.02, 8.01 and 9.01, indicating a material definitive agreement, creation of a direct financial obligation, and unregistered sale of equity securities (conversion feature)

14-10-2026

Plum Acquisition Corp. IV received a Nasdaq staff notice on October 7, 2026 stating it is not in compliance with Listing Rule 5450(a)(2), which requires at least 400 total holders for continued listing on the Nasdaq Global Market. The notice is a deficiency notification only, with no immediate effect on the listing or trading of the company's securities. The company has 45 calendar days to submit a compliance plan, and if accepted, Nasdaq may grant up to 180 calendar days to evidence compliance; if not accepted, the company may appeal to a Nasdaq Hearings Panel.

• · The filing is an 8-K with Item 3.01 (Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard), with an event date of October 7, 2026 and a filing date of October 14, 2026
• · The company's principal executive office is in San Francisco, California, and it is an emerging growth company
• · The company states it is considering actions to regain compliance but gives no assurance it will succeed
• · The filing references the company's 10-K filed March 31, 2026 and 10-Qs filed May 15, 2026 and August 14, 2026 for risk factors

14-10-2026

ZONE Frontier Inc. (filing refers to CleanCore Solutions, Inc. / ZONE) filed unaudited pro forma financial information (Exhibit 99.1) reflecting the 2026 Dispositions of operating assets. Pro forma as of June 30, 2026 shows total assets of $52,797,610 and an estimated gain on sale of $885,579 on a $3,350,000 sale price, while reported net loss of $(174,160,864) is driven largely by a $(116,318,363) change in fair value of digital assets and G&A of $56,492,928. Pro forma net loss is unchanged at $(174,160,864) because the disposed operations' revenue ($3,406,434) and costs are removed, leaving continuing operations with essentially no revenue and an operating loss of $(40,124,133).

• · Continuing operations after the dispositions carry no revenue on a pro forma basis, leaving a pro forma operating loss of $(40,124,133) and a pro forma net loss equal to the reported $(174,160,864).
• · Reported net loss is dominated by a $(116,318,363) unrealized fair-value decline on digital assets, which is not affected by the dispositions.
• · Pro forma cash of $14,597,791 after $837,422 of disposition-related cash outflow; a $3,050,000 non-current related-party note receivable is recorded pro forma.
• · Class A common stock is fully eliminated (0 shares at June 30, 2026 vs 1,875,795 a year earlier), and pro forma stockholders' equity rises to $52,398,387 from $51,512,808.

14-10-2026

Flex (NASDAQ: FLEX) announced on October 14, 2026 that it completed its acquisition of EPC Power, a provider of intelligent power conversion solutions for data center and grid applications, which now sits within the Cloud and Power Infrastructure segment. Flex also reiterated its plan to spin off that segment as an independent public company, Axiom Solutions International, Inc., in the first calendar quarter of 2027. The filing discloses no purchase price, deal value, or financial results for either company.

• · EPC Power has U.S.-based engineering and manufacturing
• · Spin-off proxy statement on Schedule 14A was filed October 5, 2026 and mailed to shareholders for approval
• · Axiom has filed a Form 10 registration statement with the SEC for its common stock
• · The spin-off is intended to qualify for expected tax-free treatment for U.S. federal income tax purposes

14-10-2026

SKYX Platforms Corp. issued an $8,500,000 Senior Secured Promissory Note dated October 13, 2026 to MassMutual entities, bearing 12.00% fixed interest, as part of the consideration for its merger with Deako, Inc. The note is secured by a first-priority lien on substantially all of SKYX's personal property and carries a $2,250,000 principal payment due 120 days after closing and a $6,250,000 balloon due at 12 months. The filing documents the existing senior notes of Deako being satisfied in full, but also discloses that SKYX is taking on new, secured, interest-bearing debt that ranks ahead of existing creditors on its collateral.

• · Note is secured by a first-priority lien on substantially all personal property of SKYX, including accounts, deposit accounts, inventory, equipment, intellectual property, software, and source code
• · Senior Permitted Liens and Existing Subordinated Liens are carved out by reference to Schedule 4(b), which was not included in the excerpt provided
• · Default interest rate steps up to 17.00% (12% plus 5%) from the date of an Event of Default until cured or waived, including post-petition interest
• · Acceleration is automatic upon bankruptcy-related Events of Default and otherwise occurs upon Holder notice
• · Change of Control defined as 50% or more beneficial ownership by a person or group, a merger where prior holders retain less than 50%, or sale of substantially all assets
• · Nasdaq delisting (other than to OTC Pink) not cured within 30 trading days constitutes an Event of Default
• · Merger Agreement dated September 9, 2026 is referenced; the filing includes Items 1.01, 2.01, 2.03, 3.02, and 9.01
• · Item 3.02 (unregistered sales of equity) and up to 25,000,000 escrowed shares indicate potential dilution to existing shareholders

14-10-2026

Clear Channel Outdoor Holdings, Inc. announced the completion of its acquisition by Mubadala Capital, a transaction valued at approximately $6.2 Billion (USD) that closed after receiving all regulatory approvals and Clear Channel stockholder approval. Concurrent with closing, Wade Davis became CEO and joined the Board as Executive Chairman, succeeding Scott Wells, who stepped down as CEO and director and will serve as an advisor. Clear Channel's common stock will cease trading and be delisted from the New York Stock Exchange.

• · Scott Wells stepped down from the CEO role and the Board and will advise the Company to support the transition
• · John Halley, former President of Advertising at Paramount Global, joins as Chief Commercial Officer overseeing all commercial activities
• · Wade Davis previously led TelevisaUnivision as CEO (January 2021 to September 2024) and served as CFO of Viacom Inc. (November 2012 to December 2019)
• · Clear Channel common stock will cease trading and be delisted from the NYSE