US Merger & Acquisition SEC Filings — October 27, 2026

27-10-2026

Ecominas Corp. (ILXP), a Nevada-incorporated, emerging growth company, completed an asset-only acquisition on October 22, 2026 of AI-based oil-production analytics technology and intellectual property (SAPI registrations FM-03779 and SO72943, the SIP-3 wellhead pressure-control design, and the SIP-AI analytics platform) from an individual, Franklin Marín Toro, in exchange for 10,000,000 restricted common shares and 2,000,000 Series B Preferred shares carrying 200 votes each. The company has no customers, no revenue, and its technology is at a developmental stage, while it is also disclosing a potential shell-company status for Rule 144 purposes and sanctions-related constraints on Venezuelan activities. The Chairman is expected to retain about 69.7% of total voting power after the issuances, and no change of control occurred.

• · Consideration was non-cash; no cash was payable, and no independent valuation or fairness opinion was obtained; the Board relied on NRS 78.211 to deem the assets adequate consideration.
• · The acquisition was deemed not to be a business acquisition under Rule 11-01(d) of Regulation S-X, so no acquired-business financials or pro forma information were required.
• · The filing voluntarily includes Form 10-type information because the company may be a current or former shell company for Rule 144 purposes.
• · The company has no customers or contracts, has not filed patents outside Venezuela, and the SIP-3/SIP-AI technologies have not been commercially deployed or generated revenue.
• · Post-closing supplemental agreements (October 26, 2026) require Marín Toro to hold certain IP materials and registrations in Venezuela for the company's benefit, indicating residual title and custody risk.
• · Services to Venezuelan government entities or PdVSA are permitted only under OFAC authorizations such as General License No. 48D, which carry conditions and may be revoked.
• · Item 5.02 changes: Marín Toro was appointed CEO, President, Secretary, Treasurer and director; the employment agreement includes a restricted stock repurchase provision.

27-10-2026

Vertiv Holdings Co (NYSE: VRT) announced on October 27, 2026 that its wholly-owned subsidiary, Vertiv Corporation, completed its acquisition of Utility Innovation Holdings, Inc. (UtilityInnovation Group, UIG) for approximately $1.45 billion in upfront cash, plus up to $1.15 billion in contingent cash consideration tied to 12- and 24-month EBITDA targets. The purchase price represents roughly 13x expected UIG 2027 EBITDA, with the multiple expected to be significantly lower if the full earnout is paid. Vertiv expects the deal to be accretive to adjusted EPS in the first year after completion, though the release is forward-looking and flags integration, retention, and synergy risks.

• · UIG is headquartered in Raleigh, North Carolina, with European headquarters in Dublin, Ireland, and manufacturing in North Carolina and New Jersey; founded in 2020
• · Vertiv expects the acquisition to be accretive to adjusted EPS in the first year following completion
• · Transaction is framed as addressing grid interconnect constraints slowing AI data center deployment, with the aim of reducing customer dependence on utility interconnection timelines
• · Forward-looking risks flagged include integration execution, retention of UIG management and key employees, customer and supplier relationship maintenance, and realization of synergies and accretion

27-10-2026

SecureTech Innovations (OTCQB: SCTH) acquired a perpetual, exclusive, worldwide license to the QSTAKCHAIN blockchain and related post-quantum technologies from QSTAK Holding, LLC, with consideration of up to $22 million payable entirely in newly designated Series B Preferred Stock, earned in four tranches tied to a $6.0 million closing tranche and later launch and revenue milestones. Concurrently, it formed QSTAK Market, LLC (57% owned by subsidiary Piranha Blockchain, Inc.) to tokenize real-world assets, and bought a net 15% interest in QSTAK Holding for $4.5 million in Series A Preferred Stock. The filing provides no revenue or profitability figures for the new operations, and the company's own disclosures flag substantial doubt about its ability to continue as a going concern and its dependence on AI UltraProd for substantially all revenue.

• · Series B Preferred Stock is non-convertible into common stock; no cash or ongoing royalty is payable to QSTAK for SecureTech's own use of the license.
• · QSTAK Market is a newly formed Wyoming LLC; SecureTech controls it and expects to consolidate its results.
• · The $4.5M Series A Preferred share count was set by a formula based on SCTH's common stock closing price on the trading day before closing.
• · SecureTech received the right to appoint a non-voting observer to QSTAK's governing board.
• · QSTAK-provided projections are unverified and based on assumptions that may prove incorrect.
• · Accounting for the license and QSTAK interest may differ from stated values, is subject to independent valuation and auditor review, and may later be impaired.
• · Stockholders may face dilution from the preferred stock issuances; the company has a going concern warning and depends on AI UltraProd for substantially all revenue.
• · Initial consolidated revenue from QSTAK Market is anticipated during the current fiscal quarter, but this is a forward-looking expectation with no quantified figure.

27-10-2026

Manhattan Associates reported record Q3 2026 revenue of $306.2 million, up 11% from $275.8 million in Q3 2025, with Cloud subscription revenue up 28% to $134.4 million and RPO up 25% year over year to $2.59 billion. However, GAAP diluted EPS rose only modestly to $1.04 from $0.96, GAAP operating income grew 7% to $81.0 million, operating cash flow fell 26% to $68.6 million, and Days Sales Outstanding rose to 81 days from 67 days, while nine-month GAAP diluted EPS declined to $2.72 from $2.75.

• · Services revenue was essentially flat (+1.1%) YoY in Q3 2026, and Maintenance (-4.1%) and Hardware (-26.6%) revenue declined.
• · Operating cash flow fell 26% YoY in Q3 and was only up 0.4% for nine months, despite the rise in billings.
• · Days Sales Outstanding rose to 81 days from 67 days at June 30, 2026, driven by billing timing in the final month of the quarter.
• · Nine-month GAAP diluted EPS declined 1.1% YoY to $2.72, and nine-month GAAP operating income was roughly flat ($212.2M vs. $212.8M).
• · FY2026 GAAP EPS guidance of $3.62–$3.64 implies only about 1% growth, well below the roughly 9–10% growth guided for adjusted EPS and revenue.
• · Q3 Sales and marketing expense rose to $26.8M from $18.1M (about 48%), and a 6% headcount reduction on June 1, 2026 drove restructuring charges of $8.3M year to date.
• · Q3 share repurchases of $50.0M reduced the diluted share count to 58.7M from 61.0M a year earlier, with $175.0M of authority remaining.

27-10-2026

On October 26, 2026, MSG Knickerbockers Corp. (formerly Madison Square Garden Sports Corp.) completed the spin-off of MSG Rangers Corp. (NYSE: MSGR), distributing all of its outstanding common stock to shareholders and separating the New York Rangers business. The filing presents unaudited pro forma financials showing that the Distribution materially reduces reported revenue (FY2026 pro forma revenue of $816,552 thousand versus $1,153,822 thousand historical) and shifts the company's profile toward continuing operations, while pro forma net income rises to $26,334 thousand from $7,759 thousand historically, driven largely by a $36,252 thousand transaction accounting adjustment to operating income. Results are mixed: pro forma revenue and continuing-operations net income for FY2025 remained negative, and FY2024 pro forma net income fell sharply versus historical.

• · MSGR is now NYSE-listed under the symbol MSGR; its historical results will be presented as discontinued operations starting with the Form 10-Q for the quarter ended December 31, 2026.
• · Pro forma continuing operations for FY2025 showed an operating loss of $(4,333) thousand and a net loss of $(31,124) thousand, worse than historical net loss of $(22,438) thousand.
• · Pro forma FY2026 operating income includes $42,667 thousand of SG&A reduction and $794 thousand of direct cost reduction, reflecting expected savings from general corporate overhead that will no longer be incurred.
• · Pro forma diluted EPS for FY2026 is $1.09 versus historical $0.32; FY2025 pro forma diluted EPS is $(1.29) versus historical $(0.93).
• · Pro forma balance sheet shows $19,095 thousand reduction in cash and a $8,554 thousand increase in accounts payable from transaction accounting adjustments.
• · Pro forma total liabilities decline to $1,278,938 thousand from historical $1,800,948 thousand, while the pro forma balance sheet also reflects increased operating lease liabilities of $17,659 thousand in right-of-use assets.

27-10-2026

Alamo Group Inc. (NYSE: ALG) announced it has acquired Econ Engineering Group Limited, a UK manufacturer of roadway maintenance trucks and equipment, for £120 million (approximately $158.7 million), subject to customary closing adjustments. The purchase price was funded through Alamo Group's revolving credit facility, and Econ will become part of the Industrial Equipment Division. For its fiscal year ended March 31, 2026, Econ generated approximately $88 million in net sales and $38.5 million in Adjusted EBITDA, implying an Adjusted EBITDA margin of roughly 44%.

• · Econ is headquartered in Ripon, North Yorkshire, UK, and was founded in 1969
• · Econ's primary customers are UK local authorities, government agencies and related contractors, supported by statutory UK infrastructure-maintenance requirements
• · Econ operates a rental fleet of approximately 1,300 vocational trucks and provides parts and service support across the UK
• · D.A. Davidson MCF International acted as financial advisor to Alamo Group on the transaction
• · The deal is positioned as a step in Alamo Group's strategy of disciplined investment in market-leading businesses serving essential infrastructure and maintenance applications

27-10-2026

ATII Holdings Inc. completed its business combination with Forge Nano on October 21, 2026, following a merger agreement signed April 20, 2026. Under the reverse recapitalization, Forge Nano is the accounting acquirer and ATII's public shareholders retain only 0.6% of Pubco, with Forge Nano Stockholders owning 90.2% of the combined company's 128,655,585 shares (excluding dilutive securities). The filing presents unaudited pro forma financial information reflecting Transaction Accounting Adjustments only, and states that the pro forma figures may differ significantly from actual results.

• · Earn-Out structure: up to 90,000,000 shares in three tranches of 30,000,000 each, triggered by VWAP thresholds of $15.00, $20.00, and $25.00 or revenue thresholds of $400M, $600M, and $800M over trailing twelve months
• · ATII was re-domiciled as a Delaware corporation; Forge Nano became a wholly-owned subsidiary of Pubco
• · Business Combination accounted for as reverse recapitalization with no goodwill or intangible assets recorded; Forge Nano treated as accounting acquirer
• · Sponsor transferred 3,300,000 Founder Shares to PIPE Investors for no additional cash consideration
• · Pro forma statements assume the Business Combination occurred January 1, 2025 for income statement and June 30, 2026 for balance sheet
• · Filing references Form S-4 (File No. 333-295563) declared effective September 22, 2026

27-10-2026

Cayson Acquisition Corp, a Cayman Islands SPAC, entered into a Strategic Cooperation and Services Agreement with Prisma Global Holding Limited on October 23, 2026, under which Prisma will help arrange up to $1,000,000 in pre-merger working capital loans (10% fee per loan, capped at $100,000) and introduce potential PIPE financing of up to $18,000,000 tied to a business combination. The company also disclosed that its insiders deposited a $60,000 extension contribution into the trust account on October 26, 2026 for the second month of extension, while it continues to seek a business combination. No business combination has been announced; the extension deposit signals the company is still pre-deal.

• · Extension of deadline runs up to 12 months, to September 23, 2027, with monthly extensions allowed at Board discretion
• · Insiders' extension contributions are deposited into the trust account, increasing per-share redemption value
• · Prisma's services are contingent on pre-business combination financing and PIPE financing tied to a future deal

27-10-2026

AEI Income & Growth Fund 25 LLC completed the sale of its 100% interest in the Piedmont Health property in Macon, GA to AEI Net Lease Income Fund 36 LP, an affiliate of the Company, on October 22, 2026. The Company received net cash proceeds of approximately $2,589,000 and recognized a net gain of approximately $1,126,000. Pro forma information indicates the sale would have reduced rental income and Net Income on a go-forward basis, with Net Income per Limited Member Unit declining slightly on a pro forma basis.

• · Property sold to an affiliate (AEI Net Lease Income Fund 36 LP), a related-party transaction
• · Purchase price stated as $2,600,000 under the agreement dated October 1, 2025; net cash proceeds were approximately $2,589,000
• · Property was sold subject to an existing tenant lease (Macon Healthcare, LLC), which was assigned to the buyer
• · Pro forma analysis shows Net Income would have declined about 3.3% for FY2025 and about 1.4% for the nine months ended Sep 30, 2026 had the sale occurred January 1, 2025
• · Pro forma rental income reduction of $167,375 (FY2025) and $125,531 (nine months 2026) reflects loss of lease income from the sold property
• · Exhibit 10.1 filed is the Purchase and Sale Agreement with Opus Real Estate LLC relating to 1016 North Route 59, Aurora IL 60504, which is a different property than the Macon sale and appears to be a filing inconsistency

27-10-2026

GrabAGun Digital Holdings (NYSE: PEW) completed the acquisition of Camfour LLC, a privately held national wholesale distributor of firearms, ammunition, and outdoor products, for approximately $34.0 million in cash on a cash-free, debt-free basis, closed October 26, 2026 and funded entirely from existing cash with no new financing and no share issuance. Camfour generated audited net revenue of approximately $77.4 million in fiscal 2025, though a portion of that revenue came from sales to GrabAGun and will be eliminated in consolidation going forward. The filing presents the deal as strategically positive, but it provides no quantified synergy targets or Camfour profitability figures, and the purchase price remains subject to working-capital and other post-closing adjustments.

• · Camfour was founded in 1952 and is headquartered in Westfield, Massachusetts, serving independent retailers with wholesale ordering, sales coverage, and B2B credit
• · No GrabAGun common stock was issued, so there is no transaction-related equity dilution
• · Third quarter 2026 results are scheduled for November 12, 2026 after market close, with a 4:30 pm ET conference call that will also discuss the Camfour acquisition
• · Camfour will continue operating as a separate business under its own name, sales team, and dealer terms
• · The filing does not disclose Camfour's profitability, EBITDA, or quantified synergy targets
• · Camfour sales to GrabAGun will be eliminated in consolidation, so consolidated revenue impact will be lower than the $77.4M headline figure