SITIME Corp 8-K

What Happened
SiTime Corporation filed a Form 8‑K on May 19, 2026 updating investors about its previously announced Asset Purchase Agreement to acquire the Timing Product Business from Renesas. The filing attaches audited combined financial statements for the Timing Product Business (years ended December 31, 2025 and 2024), unaudited interim combined statements as of March 31, 2026, and unaudited pro forma condensed combined financial information showing the effect of the acquisition on SiTime’s results and balance sheet.

Key Details

• The company originally disclosed the Asset Purchase Agreement with Renesas on February 4, 2026; this 8‑K supplements that notice with required financial schedules.
• Exhibit 99.1: audited combined financial statements of the Timing Product Business for years ended Dec 31, 2025 and 2024.
• Exhibit 99.2: unaudited interim combined financial statements as of Mar 31, 2026 and for the three months ended Mar 31, 2026 and 2025.
• Exhibit 99.3: unaudited pro forma condensed combined balance sheet (as of Mar 31, 2026) and income statements (three months ended Mar 31, 2026 and year ended Dec 31, 2025); pro forma income statements assume the acquisition occurred Jan 1, 2025.
• Exhibit 23.1: consent from PricewaterhouseCoopers Japan LLC, the independent auditors for Renesas’ financials. The filing notes the pro forma information is illustrative and not a prediction of actual future results.

Why It Matters
This filing gives investors the historical financials and standardized pro forma views required when a company acquires a business, so shareholders can see the Timing Product Business’ recent revenue and direct expenses and how the acquisition would have affected SiTime’s financials. The documents (audited and interim combined statements plus pro forma schedules) are primary sources investors can use to assess the transaction’s scale and near-term accounting impact; the company cautions the pro forma figures are illustrative and not guarantees of future performance.