PLAINS ALL AMERICAN PIPELINE LP 8-K/A

What Happened
Plains All American Pipeline, L.P. (PAA) filed a Form 8‑K/A on January 16, 2026 that provides financial statements and pro forma financial information related to EPIC Crude Holdings, LP. The filing includes audited consolidated financial statements for EPIC Crude for the years ended December 31, 2024 and 2023, unaudited consolidated financial statements for the nine months ended September 30, 2025, and unaudited pro forma condensed combined financial statements showing PAA’s combined balance sheet and combined continuing operations as of and for September 30, 2025 (and for the year ended December 31, 2024). The filing also includes a consent from KPMG LLP and an Inline XBRL cover page exhibit.

Key Details

• Exhibit 99.1: Audited consolidated financial statements of EPIC Crude Holdings, LP for years ended Dec 31, 2024 and 2023.
• Exhibit 99.2: Unaudited consolidated financial statements of EPIC Crude for the nine months ended Sep 30, 2025.
• Exhibit 99.3: Unaudited pro forma condensed combined balance sheet as of Sep 30, 2025 and pro forma condensed statement of combined continuing operations for the nine months ended Sep 30, 2025 and for the year ended Dec 31, 2024.
• Exhibit 23.1: Consent of KPMG LLP; Exhibit 104: Inline XBRL cover page data.

Why It Matters
These documents give investors the audited historical results of EPIC Crude and a standardized, pro forma view of how EPIC Crude’s financials would combine with PAA’s as of Sep 30, 2025 and for comparable periods. That information is useful for assessing the financial impact of the transaction on PAA’s balance sheet and results of operations. The 8‑K/A itself does not provide new earnings guidance or operational metrics — it supplies the financial statements and pro forma data investors need to evaluate the deal.