T3 Defense Inc. 8-K/A

What Happened T3 Defense Inc. (DFNS) filed a Form 8-K on April 1, 2026 announcing the inclusion of audited and interim financial statements for Innovative Tactical Systems (ITS) and unaudited pro forma financial information reflecting T3's acquisition of a 51% interest in ITS. The filing includes ITS’s audited combined financial statements for the years ended December 31, 2024 and 2023 and interim unaudited condensed consolidated financial statements as of September 30, 2025 (Exhibit 99.1), plus the unaudited pro forma condensed combined financial information giving effect to the 51% acquisition (Exhibit 99.2). The filing also includes the interactive XBRL cover page (Exhibit 104).

Key Details

• Acquisition stake: T3 acquired 51% of ITS (transaction context provided via pro forma statements).
• Audited history: ITS audited combined financial statements for the years ended Dec 31, 2024 and 2023 are filed as Exhibit 99.1.
• Interim data: Interim unaudited condensed consolidated financials of ITS as of Sept 30, 2025 are included in Exhibit 99.1.
• Pro forma: Unaudited pro forma condensed combined balance sheet as of Sept 30, 2025 and statement of income for the nine months ended Sept 30, 2025 are filed as Exhibit 99.2.

Why It Matters For investors, these filings provide the audited historical financials of ITS and a pro forma view showing how the business would look combined with T3 after the 51% acquisition. That information helps assess the potential impact on T3’s balance sheet, earnings, and key metrics (revenue, cash position, and quarterly results) once the investment is reflected in consolidated reporting. The exhibits reduce uncertainty by making underlying ITS financials and the modeled post-acquisition results available for review.