OCTAVE SPECIALTY GROUP INC 8-K

What Happened

• Octave Specialty Group Inc. filed a Form 8-K on January 6, 2026 reporting the filing of financial statements and pro forma financial information related to the ArmadaCorp Transaction.
• The company furnished unaudited consolidated financial statements of ArmadaCorp Capital, LLC and subsidiaries (d/b/a Armada Global) for the nine months ended September 30, 2025 and 2024 (Exhibit 99.1), and unaudited pro forma combined financial information giving effect to the ArmadaCorp Transaction (Exhibit 99.2).
• The filing also includes audited ArmadaCorp financial statements for the years ended December 31, 2024 and 2023 (Exhibit 99.3) and a consent from PricewaterhouseCoopers LLP dated January 6, 2026 (Exhibit 23.1).

Key Details

• Unaudited ArmadaCorp consolidated statements: nine months ended September 30, 2025 and 2024 (Ex. 99.1).
• Unaudited pro forma combined balance sheet as of September 30, 2025 and pro forma statements of operations for the year ended December 31, 2024 and the nine months ended September 30, 2025 reflecting the ArmadaCorp Transaction (Ex. 99.2).
• Audited ArmadaCorp consolidated financials for years ended December 31, 2024 and 2023 filed as Exhibit 99.3.
• Auditor consent from PwC dated January 6, 2026 is included (Ex. 23.1).

Why It Matters

• Investors now have the target’s historical financial statements and pro forma combined results, which allow evaluation of how the ArmadaCorp Transaction may affect Octave’s reported earnings, revenue trends, and balance sheet.
• The pro forma information helps assess the transaction’s scale and potential impact on Octave’s quarterly and annual results without relying on forward-looking projections in this filing.