Evolution Metals & Technologies Corp. 8-K/A

What Happened
Evolution Metals & Technologies Corp. (formerly Welsbach Technology Metals Acquisition Corp.) filed an 8‑K on March 31, 2026 (Item 2.01) reporting the completion of its acquisition/business combination involving EM and related entities. The company furnished audited financial statements and management’s discussion and analysis (MD&A) for EMAT and each acquired business for the years ended December 31, 2025 and 2024, and filed an unaudited pro forma condensed combined financial statement for the year ended December 31, 2025.

Key Details

• Audited financial statements for EMAT and each acquired entity — EM, KCM, KMMI, NS World, and Handa Lab — for the years ended Dec 31, 2025 and 2024 were filed as Exhibits 99.1–99.6.
• Unaudited pro forma condensed combined balance sheet and statements of operations for the year ended Dec 31, 2025 were filed as Exhibit 99.7.
• MD&A for EMAT and the acquired businesses for the relevant periods were filed as Exhibits 99.8–99.13.
• Auditor consents related to those financial statements were filed as Exhibits 23.1–23.10.

Why It Matters
These filings provide audited historical financials and management commentary for Evolution Metals & Technologies and the acquired businesses, plus pro forma combined results for 2025. That information is material for investors because it enables assessment of the company’s historical performance, the financial impact of the acquisition, and the baseline used for future reporting and valuation following the business combination.