Global High-Priority Regulatory Events — August 31, 2026

31-08-2026

Breeze Acquisition Corp. II (BREZ) disclosed a material error in its previously issued audited balance sheet as of May 14, 2026, related to the accounting for fees owed to legal advisors under an Engagement Letter. The company will restate its financials to remove $1,957,000 in accrued expenses, $93,000 in additional paid-in capital, and reclassify $1,150,000 in offering costs as a receivable from the Sponsor. The company also identified a material weakness in internal controls over financial reporting related to contract review, and management is implementing remediation procedures.

• · The restatement affects the audited balance sheet as of May 14, 2026, originally filed in a Form 8-K on June 2, 2026.
• · The material weakness relates to inadequate controls over reviewing service contracts to identify the counterparty and determine if an obligation exists.
• · The company inappropriately recorded an obligation that did not exist and disbursed cash under that obligation.
• · The restated financials will be filed in an amendment to this 8-K and in the Q2 2026 10-Q.
• · The Audit Committee discussed the matter with independent auditor CBIZ CPAs P.C.

31-08-2026

Antariksh Industries Limited has published an open offer announcement in the newspaper on August 31, 2026. The filing is a public notice of the open offer, but no specific financial details, offer price, or timeline are provided in the extracted text.

• · Filing date: August 31, 2026
• · Newspaper publication in Mumbai and New Delhi editions

31-08-2026

Park Medi World Ltd has approved the incorporation of a wholly-owned subsidiary, 'Park Medicity Prayagraj Limited' or 'Park Hospital Prayagraj Limited', as a Special Purpose Vehicle to develop and operate a 550-bed multi-super-speciality hospital in Prayagraj, Uttar Pradesh under a PPP model. The subsidiary will be subscribed at INR 0.15 crore for 1,50,000 equity shares of face value INR 10 each, with 100% shareholding by the company. No financial performance data or period-over-period comparisons are provided in this filing.

• · Board meeting commenced at 10:00 AM IST and concluded at 10:55 AM IST on August 31, 2026.
• · The subsidiary will be incorporated in India and operate in the healthcare services industry.
• · Consideration for subscription is cash.
• · The company had previously disclosed winning the bid for the project on August 26, 2026.

31-08-2026

Hubtown Limited announced that the NCLT Mumbai Bench has admitted the company's scheme petition for the merger/amalgamation of 25 West Realty Private Limited (Transferor Company) into Hubtown Limited (Transferee Company) under Sections 230-232 of the Companies Act, 2013. The final hearing for sanctioning the scheme is fixed for September 10, 2026. The notice of the hearing has been published in Business Standard (English) and Navshakti (Marathi) newspapers as directed by the NCLT order dated July 30, 2026.

• · NCLT Mumbai Bench admitted the company scheme petition on July 30, 2026.
• · Final hearing for sanctioning the scheme is scheduled for Thursday, September 10, 2026.
• · Newspaper advertisements were published in Business Standard (English) and Navshakti (Marathi) on August 31, 2026.
• · Any person supporting or opposing the scheme must send notice to the registered office or the professional's office at least two days before the hearing date.

31-08-2026

IIRM Holdings India Limited has converted a ₹34.78 crore unsecured loan extended to its wholly owned subsidiary, IIRM Global Shared Services Private Limited, into equity. The subsidiary's board approved the allotment of 29,98,385 equity shares at ₹116 per share (face value ₹5, premium ₹111) to the parent company. While the conversion strengthens IIRM Global's capital structure, the subsidiary's financial performance shows a declining trend with turnover falling from ₹7,611.15 lakh in FY2023-24 to ₹6,159.18 lakh in FY2025-26, and it reported a net loss of ₹16.41 lakh in the latest fiscal year.

• · The subsidiary reported a net loss (PAT) of ₹16.41 lakh for FY 2025-26.
• · IIRM Global's net worth stood at ₹2,095.17 lakh as of FY 2025-26.
• · The conversion was based on a valuation report from an Independent Registered Valuer and is a related party transaction.
• · IIRM Global was incorporated on March 20, 2003.
• · The transaction does not involve any cash consideration; the subscription consideration is adjusted against the outstanding loan.

31-08-2026

PPAP Automotive Limited has convened meetings of its equity shareholders, secured and unsecured creditors on 30th September 2026 via video conferencing to consider and approve a Scheme of Amalgamation with Avinya Batteries Limited, as directed by an order dated 29th July 2026 from the National Company Law Tribunal, New Delhi Bench. The meetings are being held to approve the merger of Avinya Batteries Limited (Transferor Company) into PPAP Automotive Limited (Transferee Company). This filing confirms the publication of newspaper advertisements regarding these meetings.

• · The meetings were ordered by NCLT, New Delhi Bench on 29th July 2026.
• · The meetings are scheduled for 30th September 2026 via Video Conferencing or Other Audio Visual Means.
• · The previous disclosure regarding this matter was made on 29th August 2026 under Regulation 30.
• · The newspaper advertisements were published on 31st August 2026 in Business Standard (English and Hindi).
• · The Transferor Company in the Scheme is Avinya Batteries Limited (CIN: U31109DL2015PLC274891).
• · The Transferee Company is PPAP Automotive Limited (CIN: L74899DL1995PLC073281).

31-08-2026

Shanti Gold International Limited has acquired 1,44,817 equity shares of Lalithaa Jewellery Mart Limited at a weighted average price of ₹265.76 per share, for an aggregate consideration of ₹3,87,59,734 (₹3.88 Crore) inclusive of brokerage and taxes. The acquisition was completed on August 31, 2026 via the secondary market for cash. Post-acquisition, Shanti Gold holds approximately 0.03% of Lalithaa's paid-up equity capital, making this a very small minority investment.

• · Lalithaa Jewellery Mart Limited reported a Profit After Tax of ₹10,098.17 million for FY 2025-26.
• · Lalithaa Jewellery Mart Limited was incorporated on November 26, 1985 and its equity shares were listed on BSE and NSE on August 24, 2026.
• · The acquisition is not a related party transaction.
• · The consideration was paid in cash.
• · The weighted average price per share was ₹265.7606.

31-08-2026

Golkunda Diamonds & Jewellery Ltd. has incorporated a wholly owned subsidiary, Golkunda Retail India Private Limited, effective August 28, 2026, with a total investment of INR 25,00,000. The move aims to strengthen the company's presence in the domestic jewellery market and diversify revenue streams by expanding into retail and online/e-commerce channels.

• · The subsidiary was established in Maharashtra, India.
• · Nominee shareholder Mr. Ashish Dadha holds 1 equity share on behalf of the company to meet legal requirements.
• · Two directors of the parent company, Mr. Arvind Kanti Kumar Dadha and Mr. Ashish Kantikumar Dadha, have been appointed as directors of the subsidiary; no other related party interest is noted.
• · Consideration was in cash.
• · The subsidiary is a newly incorporated entity with no prior turnover.

31-08-2026

Northann Corp. received a delisting notice from NYSE American on August 21, 2026, and has requested an oral hearing to appeal the determination. Additionally, the company appointed TQ International as its new independent auditor on August 26, 2026, following the resignation of LAO Professionals in June 2026. The filing highlights significant regulatory and governance challenges, including the delisting threat and a change in certifying accountant.

• · The delisting notice was received on August 21, 2026, and the hearing request was submitted on August 28, 2026.
• · LAO Professionals resigned as independent auditor on June 8, 2026.
• · TQ International was appointed on August 26, 2026, and will audit FY2025 financials and review interim periods ended March 31, 2026 and June 30, 2026.

31-08-2026

JATT III Acquisition Corp, a blank-check SPAC, priced its $60M initial public offering of 6M ordinary shares at $10.00 per share, with shares expected to trade on Nasdaq under 'JTTT' starting August 26, 2026. The offering closed on August 27, 2026, and the company has a 45-day over-allotment option for up to 900,000 additional shares. The SPAC has not yet identified a target but intends to focus on healthcare and biotechnology businesses, with no substantive discussions initiated.

• · The SPAC is a newly organized Cayman Islands exempted company with no business combination target selected.
• · The company intends to focus on healthcare and biotechnology, particularly data-driven approaches like machine learning and computational biology.
• · Underwriters have a 45-day option to purchase up to 900,000 additional shares to cover over-allotments.
• · The registration statement was declared effective by the SEC on August 25, 2026.

31-08-2026

Kennedy Lewis Capital Company filed a tender offer to repurchase up to 5.0% of its outstanding common shares (1,879,571 shares) at net asset value as of September 30, 2026. The offer is open to holders of Class I, Class D, and Class S shares, with the company's largest shareholder, Kennedy Lewis Core Lending CaISTRS Fund LP, holding 32.08% of shares but not intending to tender. The shares are not traded on any market, and the company is not required to conduct tender offers, though the advisor expects to recommend quarterly repurchases.

• · The tender offer expires on September 30, 2026, unless extended.
• · Purchase price will be net asset value as of the Valuation Date (September 30, 2026 or later if extended).
• · No officers, trustees, or affiliates (except possibly those deemed affiliates solely due to share ownership) intend to tender shares.
• · The company may borrow funds to finance the repurchase, subject to applicable law.
• · The company's audited annual financial statements as of December 31, 2025 are incorporated by reference.

31-08-2026

GDEV Inc. announced an issuer tender offer to repurchase up to $20,000,000 of its ordinary shares at $11.03 per share, representing up to 1,813,236 shares (approximately 10% of the 18,176,604 shares outstanding as of August 28, 2026). The offer is being made under Rule 13e-4 and is funded by the company's cash reserves. No financial results or period-over-period comparisons are included in this filing, so no balanced performance assessment is possible.

• · The tender offer is an issuer self-tender under Rule 13e-4, not a third-party offer.
• · The offer is scheduled to expire on a date not specified in this filing, but the company may extend, terminate, or amend the offer.
• · The company's principal executive office is in Limassol, Cyprus, and it is incorporated in the British Virgin Islands.
• · The filing incorporates by reference the Offer to Purchase, Letter of Transmittal, and related documents for full terms and conditions.
• · No financial statements are included in this filing (Item 10 states 'Not applicable').

31-08-2026

MT Educare Limited disclosed defaults on repayment of principal and interest to Prudence ARC and Axis Bank, with total outstanding borrowings of ₹32.33 Crore. The company has been under Corporate Insolvency Resolution Process (CIRP) since December 16, 2022, and the defaults have been ongoing since March 2021. Additionally, invoked corporate guarantees of ₹7.3 Crore (Axis Bank) and ₹16.69 Crore (Prudence ARC) are outstanding, while a rejected claim of ₹49.72 Crore from Shamrao Vithal Co-op Bank remains under appeal.

• · Defaults have been ongoing since March 2021, with the latest default date noted as July 31, 2026.
• · The company has been under CIRP since December 16, 2022, per NCLT order.
• · Committee of Creditors was constituted on August 21, 2023.
• · Arihant Nenawati was appointed as Resolution Professional on January 22, 2024, replacing Ashwin Bhavanji Shah.
• · The loan from Prudence ARC was originally held by Assets Care & Reconstruction Enterprises Limited and reassigned on August 11, 2023.
• · Shamrao Vithal Co-op Bank's claim of ₹49.72 Crore was rejected by NCLT on March 27, 2025, but an appeal is pending before NCLAT.

31-08-2026

OBCL Infrastructure Private Limited, a member of the promoter group of OBCL Limited (formerly Orissa Bengal Carrier Ltd.), acquired 20,629 equity shares of the company through on-market purchases on August 24 and 25, 2026. The acquisition increased the promoter group's holding from 23,10,617 shares (11.05%) to 23,31,246 shares (11.12%), representing a marginal increase of 0.07 percentage points. The transaction was disclosed under SEBI's insider trading regulations.

• · The acquisition was executed via on-market transactions on the National Stock Exchange (NSE).
• · The disclosure was made in Form C under Regulation 7(2) of SEBI (Prohibition of Insider Trading) Regulations, 2015.
• · No trading in derivatives was reported (all fields marked NA).
• · The company's name has been changed from Orissa Bengal Carrier Ltd. to OBCL Limited.

31-08-2026

Ansal Housing Limited disclosed a default on payment of principal amount of ₹84.42 Crore on a project funding loan from Suraksha Asset Reconstruction Private Limited (acting as trustee of Suraksha ARC-034 Trust). The default occurred on 31st July 2026, and the company's total financial indebtedness stands at ₹218.91 Crore, with total outstanding borrowings from banks/financial institutions at ₹196.91 Crore.

• · The loan is secured and carries an interest rate of 14% p.a.
• · Repayment is scheduled in monthly instalments until 31st December 2026.
• · The disclosure was made on 31st August 2026, referencing SEBI Master Circular dated 30th January 2026.

31-08-2026

Millworks Technologies Ltd's board approved converting an outstanding loan to Vidwan Aeronautics Private Limited into equity, acquiring a 67% stake and making it a subsidiary. The acquisition, valued at ₹2,74,85,222.35 through a loan conversion with no cash outflow, is expected to close by September 30, 2026. While Vidwan's turnover has grown from ₹64 lakh in FY24 to ₹2.02 crore in FY26, the target remains relatively small, and the acquisition is a related-party transaction at arm's length.

• · The acquisition is a related-party transaction at arm's length; the promoter/promoter group/group companies have no interest in Vidwan.
• · No governmental or regulatory approval is required for the acquisition, subject to compliance with applicable laws.
• · The acquisition is expected to be completed on or before September 30, 2026.
• · Vidwan Aeronautics Private Limited was incorporated on April 28, 2017, and is based in Bengaluru, Karnataka.
• · The company is AS 9100D certified.

31-08-2026

Parsvnath Developers Limited has informed the stock exchanges that the 3rd meeting of the Committee of Creditors (CoC) will be held on September 2, 2026, convened by Resolution Professional Manoj Kumar Anand. This filing indicates the company is undergoing insolvency proceedings under the Insolvency and Bankruptcy Code, with the CoC meeting to discuss the resolution process.

• · The 3rd meeting of the Committee of Creditors is scheduled for September 2, 2026.
• · The meeting is being convened by Resolution Professional Manoj Kumar Anand (IBBI Registration No. IBBI/IPA-001/IP-P00084/2017-2018/10180).
• · The filing is made under Regulation 30 of SEBI (LODR) Regulations, 2015, read with Schedule III, Part A, Para A, clause 16(g).

31-08-2026

SEBI issued an adjudication order against Veerkrupa Jewellers Limited on August 31, 2026, under an enforcement action. The filing does not disclose the specific penalty amount or nature of the violation, but the order represents a regulatory action by the securities market regulator.

• · The adjudication order was issued by SEBI's Adjudication Officer (AO).
• · No financial penalty or specific violation details are provided in the filing.

31-08-2026

Siti Networks disclosed defaults on term loan instalments to multiple lenders, with a total claimed amount of ₹1500 crore as of 22 February 2023, while the amount submitted as of 10 August 2023 was ₹1206.03 crore. The company is under CIRP since 22 February 2023, with the NCLT order upheld by NCLAT, but the Supreme Court has stayed the remittance of amounts received by financial creditors during the stay period. The default date is 31 July 2026, and the company continues to be in default beyond 30 days.

• · The default date is 31 July 2026, and the default continues beyond 30 days.
• · The company is under CIRP since 22 February 2023, with the NCLT order upheld by NCLAT on 10 August 2023.
• · The Supreme Court has stayed the remittance of amounts received by financial creditors during the stay period and directed no payments to operational creditors for stay-period liabilities.
• · The NCLT on 1 October 2024 fixed the insolvency commencement date as 22 February 2023 and directed reversal of transactions during the stay period.
• · The NCLAT on 31 July 2025 dismissed all appeals and directed financial creditors to remit amounts back to the corporate debtor with accrued interest.
• · VAPL's claim of ₹148 crore was admitted as financial debt, and NCLT on 27 August 2026 allowed VAPL's application to be included in the CoC.
• · The filing is based on claims received as on 10 August 2023 and 22 February 2023; further changes will be incorporated in subsequent filings.

31-08-2026

Himadri Speciality Chemical Ltd has incorporated a wholly owned subsidiary named ARDENT IMPEX FZCO in the Dubai Airport Free Zone, UAE, with an authorized capital of AED 200,000. The subsidiary, incorporated on June 22, 2026, has not yet commenced business operations and is intended to engage in industrial chemicals and petrochemicals trading.

• · The subsidiary was incorporated on June 22, 2026, but the certificate of formation was received on August 31, 2026.
• · The subsidiary is a related party of the company, but no promoter/promoter group/group companies have any interest in it.
• · The investment will be made entirely in cash through direct investment in the subsidiary.

31-08-2026

Lux Industries Limited has approved a Scheme of Arrangement to demerge its Vertical A and Vertical C businesses into newly incorporated wholly-owned subsidiaries, Lux and Cozi Limited (Resulting Company 1) and Lux Global Limited (Resulting Company 2), respectively. Vertical A contributed ₹1,373.59 Crore (46.77% of FY26 standalone turnover) and Vertical C contributed ₹327.87 Crore (11.16% of FY26 standalone turnover). The demerger aims to unlock shareholder value through focused management and listing of the resulting entities, with shareholders receiving 1:1 equity shares in both resulting companies, while Vertical B remains with Lux Industries.

• · The Board meeting commenced at 05:15 PM IST and concluded at 05:45 PM IST on August 31, 2026.
• · Lux and Cozi Limited (WOS 1) was incorporated on May 22, 2026; Lux Global Limited (WOS 2) on May 18, 2026.
• · Share entitlement ratio: 1 equity share of Lux and Cozi Limited (face value ₹2) for every 1 equity share of Lux Industries (face value ₹2); same 1:1 ratio for Lux Global Limited.
• · The Scheme is subject to approvals from shareholders, creditors, NCLT, SEBI, BSE, and NSE.
• · Promoters Rohit Poddar, Upendra Samriya, Neha Poddar, and Shilpa Agarwal Samriya will cease to be promoters of both Resulting Companies. Hollyfield Traders Private Limited will cease to be a promoter of Resulting Company 2 only.
• · No cash consideration is involved in the demerger.

31-08-2026

Welspun Corp Limited (WCL) has incorporated a new associate company, Welspun Slagexcel Private Limited (WSPL), with an initial paid-up share capital of ₹1,00,000 (₹1 Lakh). WCL subscribed to 2,600 equity shares (₹26,000), representing 26% of WSPL's capital. The new entity will manufacture Ground Granulated Blast Furnace Slag (GGBS) via the Slag Granulation Process, but no financial performance or targets are disclosed.

• · WSPL was incorporated under the Ministry of Corporate Affairs, Government of India, with Certificate of Incorporation dated August 31, 2026.
• · WSPL will focus on manufacturing GGBS through Slag Granulation Process.
• · WCL holds a 26% stake in WSPL, making it an associate company.

31-08-2026

Happiest Minds Technologies announced a two-step transaction with ITC Infotech India Limited. First, promoters Ashok Soota and Ashok Soota Medical Research LLP will sell a 22.106% stake (3,36,61,700 shares) to ITC Infotech for an aggregate consideration of INR 13,29,71,77,710 (₹1,329.71 Cr) in two tranches at ₹390 and ₹400 per share. Second, the Board approved a scheme of amalgamation whereby Happiest Minds will merge into ITC Infotech, with shareholders receiving 25 ITC Infotech shares for every 81 Happiest Minds shares held. The Board also approved shifting the registered office from Karnataka to West Bengal. The transactions are subject to regulatory and shareholder approvals.

• · The Board meeting commenced at 4:00 PM and concluded at 5:00 PM on August 31, 2026.
• · Outstanding non-convertible debentures (NCDs) of Happiest Minds will be redeemed by September 26, 2026; no new NCDs will be issued under the Scheme.
• · The merger is subject to approvals from Stock Exchanges, Competition Commission of India, NCLT, and shareholders/creditors.
• · Upon first tranche completion, ITC Infotech may nominate one non-executive director to the Board.
• · The registered office shift from Karnataka to West Bengal requires a special resolution by shareholders and approval from the Regional Director.
• · The SPA includes non-compete and non-solicitation obligations for the sellers for a specified period.

31-08-2026

Aarti Surfactants Limited has incorporated a wholly owned overseas subsidiary, Precision Ingredients USA Inc., in Wyoming, USA, for marketing, import, export, and trading of surfactants and specialty chemicals. The subsidiary was incorporated on August 27, 2026, with Aarti Surfactants subscribing to 10,000 shares at a par value of $1 each for a total cash consideration of $10,000. The move is in line with the company's existing business and represents a strategic expansion into the US market.

• · The subsidiary Precision Ingredients USA Inc. is a Wholly Owned Subsidiary of Aarti Surfactants Limited.
• · Country of incorporation: State of Wyoming, United States of America.
• · Date of incorporation: August 27, 2026 (Certificate of Incorporation issued on same date, communicated to company officials on August 31, 2026).
• · Industry: Surfactants & Speciality Chemicals Industry.
• · No governmental or regulatory approvals were required for the incorporation.
• · Consideration: Cash, with 10,000 shares at a common par value of $1.0000.

31-08-2026

GRT Jewellers (India) Private Limited has announced a mandatory open offer to acquire up to 1,72,70,845 equity shares (25.88% of voting capital) of Tribhovandas Bhimji Zaveri Limited at ₹249.61 per share, aggregating to ₹4,31,09,75,621 in cash. This follows a share purchase agreement to acquire 74.12% of the company from the promoters at ₹209 per share, totaling up to ₹10,337,092,975. The open offer is conditional upon CCI and lender approvals, and the offer size is slightly below the regulatory minimum of 26% due to insufficient public shareholding.

• · The open offer is triggered by a share purchase agreement dated August 31, 2026, for acquisition of 74.12% voting capital from promoters.
• · The offer price of ₹249.61 per share is at a premium of approximately 19.4% over the SPA price of ₹209.00 per share.
• · The open offer is conditional upon receipt of CCI Approval and Lenders' Approval from six identified lenders.
• · Upon completion, the Sellers (promoter group) will be de-classified from the promoter category, and GRT Jewellers will become the new promoter.
• · The offer size of 25.88% is below the regulatory minimum of 26% due to insufficient public shareholding as of the announcement date.
• · The acquirer will ensure compliance with minimum public shareholding requirements post-transaction if needed.

31-08-2026

Punj Lloyd Ltd has informed the stock exchanges that the first meeting of the Reconstituted Committee of Creditors (CoC) is scheduled for September 2, 2026, to discuss the way forward regarding the closure of the liquidation process. This indicates the company remains in an advanced stage of insolvency proceedings with no financial turnaround or operational recovery reported.

• · The meeting is scheduled for September 2, 2026 at 11:30 AM at L 41, Connaught Circus, Outer Circle, New Delhi-110001, with audio and visual participation.
• · The disclosure is made under Regulation 30(2) read with Schedule III of SEBI (LODR) Regulations, 2015, and Regulation 32B of the IBBI (Liquidation Process) Regulations, 2016.
• · The Reconstituted Committee of Creditors (CoC) will discuss the way forward regarding closure of the liquidation process.

31-08-2026

Lodha Developers Limited has acquired the remaining 20% stake in Bellissimo Infratech Private Limited (BIPL) for a cash consideration of ₹73.52 crore, making BIPL a wholly owned subsidiary. BIPL, incorporated in March 2025, has nil turnover as it has not commenced business operations, and the acquisition is part of the company’s growth strategy for Pune. The transaction is expected to be completed by September 1, 2026.

• · BIPL was incorporated on March 21, 2025 and has not commenced business operations, with nil turnover for FY ended March 31, 2026.
• · No governmental or regulatory approvals were required for the acquisition.
• · The transaction does not fall within related party transactions.

31-08-2026

Welspun Living Limited (WLL) has mutually agreed with Welspun Corp Limited (WCL) to cancel the proposed acquisition of a 26% equity stake in Clean Max Dhyuthi Private Limited for a consideration of Rs. 760 lakhs. The decision was driven by current demand, supply, and availability of power at the relevant location. The transaction, originally approved on May 15, 2026, and expected to close by August 31, 2026, will not proceed.

• · The acquisition was originally approved by the Board of Directors of WLL on May 15, 2026.
• · Clean Max Dhyuthi Private Limited is primarily engaged in the generation and supply of solar and renewable energy under a captive model.
• · The cancellation was mutually agreed between WLL and WCL due to current demand, supply, and availability of power at the relevant location.

31-08-2026

Lord Abbett Private Credit Fund S filed a final amendment to its tender offer statement, reporting that no shares were tendered in its offer to purchase up to 398,953.88 common shares at net asset value. The offer expired on August 27, 2026, with zero participation, resulting in no share purchases by the company.

• · The tender offer expired at 11:59 p.m. Eastern Time on August 27, 2026.
• · No shares were validly tendered, so the company will not purchase any shares.
• · The purchase price was to be net asset value per share as of September 30, 2026.
• · The original Schedule TO was filed on July 30, 2026.

31-08-2026

IX Acquisition Corp. (Parent) disclosed entry into additional Simple Agreements for Future Equity (SAFE Agreements) with AERKOMM Inc. on July 20, 2026 (SAFE No. 6) and August 6, 2026 (SAFE No. 7), bringing total SAFE investments to $13.0 million, up from $8,997,200 previously. The SAFE Agreements will automatically convert upon merger closing at $11.50 per share into 1,130,435 shares of Parent common stock plus up to 1,062,609 additional incentive shares held in escrow. However, the aggregate SAFE investment remains $2.0 million short of the $15.0 million minimum required under the Merger Agreement, indicating a potential funding gap.

• · The SAFE Agreements were entered into pursuant to the Merger Agreement dated March 29, 2024.
• · Prior SAFE Agreements were entered into on August 12, 2024, December 4, 2024, June 9, 2025, July 23, 2025, September 5, 2025, and October 23, 2025.
• · The aggregate SAFE investment of $13.0M is still $2.0M below the required minimum of $15.0M.
• · The additional 1,062,609 incentive shares are subject to the same Milestone Events as outlined in the Merger Agreement.

31-08-2026

Cambium Networks Corp received a final decision from the Nasdaq Listing and Hearing Review Council on August 25, 2026, affirming the earlier Panel determination to delist its ordinary shares due to non-compliance with Nasdaq Listing Rule 5250(c)(1). Trading has been suspended since March 27, 2026, and the company expects its shares to be quoted on the OTC Markets Expert Market. The Nasdaq board may still call the decision for review, but the outlook remains negative.

• · The delisting is based on prior non-compliance with Nasdaq Listing Rule 5250(c)(1) (continued listing requirement).
• · The Nasdaq board of directors may, in its sole discretion, call the Listing Council's decision for review under Rule 5825.
• · Trading has been suspended since March 27, 2026, over five months before this filing.
• · The company expects its ordinary shares to be available for quotation on the OTC Markets Expert Market, which is a lower-tier OTC market with limited liquidity.

31-08-2026

HBT Financial, Inc. (HBT) is acquiring Tri-County Financial Group, Inc. (TYFG) in a stock-and-cash merger valued at approximately $204.6 million based on HBT's closing price of $36.35 on August 7, 2026. TYFG stockholders can elect to receive either 2.4589 HBT shares, $71.01 in cash, or a mix, subject to proration, with aggregate cash consideration of $59.95 million and aggregate stock consideration of 3,797,844 HBT shares. The merger is expected to close after TYFG stockholder approval, with TYFG stockholders holding approximately 9% of HBT's outstanding shares post-merger.

• · The merger requires approval of holders of at least a majority of TYFG outstanding shares.
• · Castle Creek Capital Partners VI, LP, owning 563,064 TYFG shares, has agreed to elect all-cash consideration.
• · Voting and support agreements cover 683,376 TYFG shares, representing approximately 28% of outstanding TYFG stock.
• · TYFG stockholders who do not vote in favor and comply with DGCL procedures may seek appraisal of their shares.
• · The special meeting will be held at Mendota Civic Center, Mendota, Illinois.
• · HBT common stock trades on Nasdaq under symbol 'HBT'; TYFG common stock is quoted on OTCQX under 'TYFG'.

31-08-2026

NorthStrive Acquisition Corp I. announced that, commencing September 2, 2026, holders of its units from its initial public offering may elect to separately trade the Class A ordinary shares, rights, and warrants. The separate securities will trade on Nasdaq under the symbols NSAI, NSAIR, and NSAIW, while units not separated will continue to trade under NSAIU. The company is a blank check company focused on manufacturing sectors, including aerospace and defense, industrial technology, and critical supply chains.

• · The company is a blank check company (SPAC) that has not yet selected a business combination target.
• · The company intends to focus its search on manufacturing companies serving high-growth demand markets, including aerospace and defense, industrial technology, and critical supply chains.
• · No fractional rights or warrants will be issued upon separation; only whole rights and warrants will trade.
• · Holders of units must contact their brokers to have VStock Transfer, LLC, the transfer agent, separate the units.
• · The company is an emerging growth company and has elected not to use the extended transition period for complying with new or revised financial accounting standards.

31-08-2026

Nutex Health disclosed a material cybersecurity incident where an unauthorized third party accessed and exfiltrated private patient, employee, and business data from its servers. The third party has threatened to post the data externally. A class action lawsuit has been filed against the company, and while no material operational or financial impact has been identified to date, the company cannot predict the outcome of litigation or the incident's broader impact.

• · A class action complaint (Haley v. Nutex Health, Inc., Case No. 4:26-cv-07197) was filed on August 27, 2026 in the U.S. District Court for the Southern District of Texas.
• · The lawsuit asserts claims for negligence, negligence per se, breach of third-party beneficiary contract, and unjust enrichment.
• · The company has not yet identified any material impact on business operations or financial reporting systems.
• · The company continues to assess the scope of data accessed, including patient, employee, credentialed provider, and financial information.

31-08-2026

Flag Ship Acquisition Corp. (FSHPU) received Nasdaq approval to transfer its securities listing from The Nasdaq Global Market to The Nasdaq Capital Market, effective September 2, 2026. The voluntary transfer is intended to facilitate compliance with Nasdaq listing standards, and the securities will continue trading under the same symbols. No financial impact or change in SEC reporting obligations is expected.

• · Transfer from Nasdaq Global Market to Nasdaq Capital Market approved on August 28, 2026.
• · Trading on Nasdaq Capital Market begins at the opening of business on September 2, 2026.
• · Securities will continue trading under symbols FSHP, FSHPU, and FSHPR.
• · Company remains subject to SEC periodic reporting requirements under the Exchange Act.

31-08-2026

Tempus AI, Inc. (TEM) is acquiring Personalis through a stock-for-stock merger with a fixed exchange ratio of 0.3356 if Tempus stock price is at or below $48.42, or $16.25 divided by the Tempus stock price if above. The merger is subject to regulatory approvals, including HSR Act clearance and CMA review, and Personalis stockholders face uncertainty regarding the value and form of consideration due to Tempus's option to pay up to 50% in cash. The merger must close by April 20, 2027, with possible extensions, and Personalis can terminate if Tempus stock falls below $46.00 per share.

• · HSR Act notification filed July 31, 2026; Tempus will voluntarily withdraw on August 31, 2026 and re-file on September 2, 2026.
• · CMA confirmed no further questions on August 13, 2026.
• · Personalis submitted a voluntary briefing paper to the CMA on August 3, 2026.
• · Merger must close by April 20, 2027, with automatic extensions to October 20, 2027 and April 20, 2028 under certain conditions.
• · Tempus stock price has traded below the Lower Floor Price of $46.00 on several occasions since the merger announcement.
• · Personalis stockholders will not benefit from increases in Tempus stock price above $48.42 per share.
• · Current Tempus and Personalis stockholders will have reduced ownership and less influence in the combined company.

31-08-2026

Microvast Holdings, Inc. received a Nasdaq deficiency notice on August 26, 2026, because its common stock's average closing bid price fell below the $1.00 minimum for 30 consecutive trading days, violating continued listing Rule 5450(a)(1). The company has a 180-day cure period to regain compliance, but there is no assurance of success, and failure could lead to delisting. The stock will continue trading with a non-compliance indicator on Nasdaq.com.

• · The notice was received on August 26, 2026, and the filing was made on August 31, 2026.
• · The company's common stock trades under the symbol MVST on Nasdaq.
• · The company may appeal a delisting determination to a Nasdaq Hearings Panel, and shares would continue trading pending the appeal.
• · The company is not an emerging growth company.

31-08-2026

Inflection Point Acquisition Corp. V (SPAC) and GOWell Technology Limited entered into a Third Amendment to their Business Combination Agreement, dated August 31, 2026. The amendment modifies the lock-up provisions by requiring all holders of Company Ordinary Shares to enter into a Lock-Up Agreement at closing and deleting the separate Sponsor Lock-Up Agreement form. The core business combination agreement remains otherwise unchanged.

• · This is the third amendment to the agreement, which was originally dated October 13, 2025, and previously amended on December 22, 2025 and July 13, 2026.
• · The amendment deletes Section 8.20 of the original agreement and replaces it with a requirement that all holders of Company Ordinary Shares enter into a Lock-Up Agreement in the form attached as Exhibit H-1.
• · The form of Lock-Up Agreement (Sponsors) attached as Exhibit I-2 to the Agreement is deleted in its entirety.
• · The amendment was signed by Michael Blitzer (CEO of SPAC) and Wenhua Liu (Director of GOWell Technology Limited).

31-08-2026

Americold Realty Trust closed a joint venture with EQT's Active Core Infrastructure fund, contributing a portfolio of 12 temperature-controlled warehouses with over $1.3 billion in gross asset value. EQT acquired a 70% interest while Americold retains 30% and will manage the platform. Americold received approximately $1.1 billion in net cash proceeds, which it plans to use to repay debt, strengthen its balance sheet, and reduce leverage. The joint venture is intended as a long-term platform for future growth, demonstrating positive execution on Americold's strategic priorities.

• · The joint venture is intended to serve as a long-term platform for ownership, development, and strategic growth in North American cold storage.
• · Americold will continue as manager of the platform, ensuring service continuity.
• · The transaction was consistent with the terms announced in May 2026.

31-08-2026

Iron Horse Acquisition II Corp. (IRHO) filed an 8-K to disclose a newsletter from Electra Vehicles, Inc., its business combination partner, detailing recent developments including a technical collaboration with Korea's MinTech for AI-powered BESS risk prediction and a partnership with India's Omega Seiki Mobility. The filing also reiterates the ongoing business combination process, with a Form S-4 registration statement and proxy statement/prospectus to be filed, and highlights forward-looking risks including potential redemptions and Nasdaq listing uncertainties.

• · Electra's newsletter highlights a technical collaboration with MinTech, a KOSDAQ-listed battery diagnostics company, for AI-powered BESS risk prediction.
• · Electra has partnered with Omega Seiki Mobility, an Indian electric three-wheeler and commercial EV maker, to integrate real-time State of Health intelligence into their dashboard.
• · Electra presented at the Battery Forum promoted by the Volta Foundation, with an audience of over 90 senior professionals.
• · The business combination will be submitted to IRHO shareholders for approval; a Form S-4 registration statement and proxy statement/prospectus will be filed with the SEC.
• · Forward-looking statements include risks such as failure to achieve minimum cash at closing, inability to maintain Nasdaq listing, and potential redemptions exceeding anticipated levels.

31-08-2026

Tidewater Inc. completed its acquisition of Wilson, Sons Ultratug Participações S.A. and Atlantic Offshore Services S.A. (collectively, WSUT) effective August 31, 2026. The deal adds 22 platform supply vessels (PSVs) to Tidewater's fleet, expanding its leading global position in offshore support vessels (OSVs) and growing its presence in Brazil. The filing does not disclose the purchase price or any period-over-period financial comparisons, so no balanced performance metrics are available.

• · The acquisition closed on August 31, 2026, the same date as the filing.
• · Tidewater has 70 years of experience in offshore energy support.
• · The company operates one of the largest OSV fleets in the industry.
• · No financial terms (purchase price, financing structure) were disclosed in this filing.

31-08-2026

First Trust Private Assets Fund launched an issuer tender offer to repurchase up to 5.00% of its net assets, approximately $5.1 million or 296,684 shares, based on July 31, 2026 NAV of $17.19 per share. Shareholders must tender by September 30, 2026, and payment will be made via a promissory note with an initial cash payment of at least 95% of unaudited NAV and a potential post-audit adjustment. The offer is not conditioned on a minimum tender, but the fund may reduce repurchases to maintain a minimum $50,000 account balance.

• · The tender offer is an issuer self-tender under Rule 13e-4, not a third-party offer.
• · Shares are repurchased on a first-in, first-out basis (earliest contributions first).
• · The promissory note is non-interest bearing and non-transferable, held by UMB Fund Services.
• · Post-Audit Payment will be made within 5 business days after the annual audit, expected by end of May 2027.
• · Shareholders may withdraw tenders at any time before the Notice Due Date.
• · The fund can cancel, amend, or postpone the offer at any time before the Notice Due Date.
• · Required minimum distributions from IRAs/qualified retirement plans are accepted first.
• · The fund has no established trading market; transfers are strictly limited.

31-08-2026

Star Mountain Lower Middle-Market Capital Corp. announced an issuer tender offer to repurchase up to 248,117.450 shares of its common stock, representing 2.5% of shares outstanding as of June 30, 2026 (9,924,697.976 shares). The purchase price will be the net asset value per share as of September 30, 2026. As of June 30, 2026, only Class I (5,273,673.969 shares) and Class SP (4,651,024.007 shares) were outstanding, with no Class D or Class S shares outstanding. The offer is a routine capital management action, not a going-private transaction, and no directors, executive officers, or affiliates intend to tender shares.

• · The tender offer is an issuer tender offer subject to Rule 13e-4, not a third-party or going-private transaction.
• · No directors, executive officers, or affiliates intend to tender shares, which will increase their proportional holdings.
• · The shares are not traded on an established trading market.
• · The company's audited financial statements for FY2025 (filed March 31, 2026) and unaudited Q2 2026 statements (filed August 13, 2026) are incorporated by reference.
• · The company has multiple credit agreements with Webster Bank, N.A. and note purchase agreements from January and August 2026.

31-08-2026

Ocean Capital Acquisition Corporation (OCAC) dismissed its independent auditor YCM CPA INC. and appointed HYYH CPA LLC as its new auditor, effective August 26-27, 2026. The change was approved by the audit committee and board. YCM's reports for fiscal years 2024 and 2025 contained a going-concern explanatory paragraph, but there were no disagreements or reportable events leading to the dismissal.

• · YCM's audit reports for fiscal years ended June 30, 2025 and 2024 contained an explanatory paragraph regarding substantial doubt about the Company's ability to continue as a going concern.
• · There were no disagreements with YCM on accounting principles, practices, disclosure, or audit scope during the fiscal years ended June 30, 2025 and 2024 and the subsequent interim period.
• · The Company did not consult with HYYH on any accounting, auditing, or financial reporting issues prior to its appointment.
• · The dismissal and appointment were effective immediately on August 26 and August 27, 2026, respectively.

31-08-2026

Profusa, Inc. received a Nasdaq deficiency notice on August 26, 2026, for falling below the 500,000 publicly held shares requirement after a 1-for-4 reverse stock split. However, the company subsequently demonstrated compliance as of August 21, 2026, and Nasdaq closed the review with no further action required. The notice has no immediate effect on the listing or trading of PFSA common stock on the Nasdaq Capital Market.

• · The reverse stock split was 1-for-4.
• · The deficiency was identified on August 14, 2026, following the reverse split.
• · Nasdaq's review of compliance with the Rule is now closed.
• · The company's common stock continues to trade under the symbol PFSA on The Nasdaq Capital Market.
• · The company is an emerging growth company and has not elected to use the extended transition period for complying with new financial accounting standards.

31-08-2026

SES AI Corp's warrants (exercisable for Class A Common Stock at $11.50 per share) are being delisted from the NYSE due to an abnormally low selling price. The NYSE notified the company on August 13, 2026, and trading was suspended immediately; SES AI did not appeal the decision. The delisting will become effective on September 11, 2026.

• · The delisting is based on Section 802.01D of the NYSE Listed Company Manual for abnormally low selling price.
• · SES AI Corp did not file a written appeal within the ten business day period following the delisting notice.
• · A press release regarding the delisting was issued and posted on the NYSE website on August 13, 2026.