Plum Acquisition Corp. III 8-K

What Happened

• On July 13, 2026 Plum Acquisition Corp. III (Plum) filed an 8‑K furnishing unaudited pro forma condensed combined financial statements prepared by Tactical Resources Corp. to reflect the effects of an Asset Purchase Agreement dated April 7, 2026 among Plum III Merger Corp. (PubCo), Sierra Blanca Quarry, LLC and Tactical.
• The filing includes an unaudited pro forma condensed consolidated balance sheet and income statement of Tactical as of April 30, 2026. Plum discloses these pro formas are illustrative, based on management estimates, and are not audited or reviewed by either company’s auditors.

Key Details

• Asset Purchase Agreement date: April 7, 2026.
• Pro forma reporting dates: unaudited condensed consolidated balance sheet and income statement as of April 30, 2026.
• The pro forma financials are included as Exhibit 99.1 to the Form 8‑K filed July 13, 2026.
• Neither Plum’s nor Tactical’s auditors audited, reviewed, compiled or provided assurance on the pro forma information.

Why It Matters

• These pro forma financials give investors an illustrative view of Tactical’s estimated financial position and results assuming the Asset Purchase Agreement and related transactions, which are relevant to the pending business combination among Plum, Tactical and PubCo.
• Because the information is unaudited and based on management assumptions, investors should use it cautiously and not treat it as a definitive forecast of post‑closing financial results.