UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

Current Report

Pursuant to Section 13 OR 15(d) ~~of The Securities Exchange Act of 1934~~

~~Date~~ of ~~Report (Date~~ ofThe ~~earliest~~Securities ~~event~~Exchange ~~reported):~~Act ~~April~~of ~~21, 2025~~1934

Date of Report (Date of earliest event reported): June 9, 2025

IX Acquisition Corp.

(Exact name of registrant as specified in its charter)

Cayman Islands		001-40878		98-1586922
(State or other jurisdiction of incorporation)		(Commission File Number)		(~~IRS~~I.R.S. Employer Identification No.)

53 Davies Street, W1K 5JH United Kingdom		Not Applicable
(Address of principal executive offices)		(Zip Code)

~~Registrant’s telephone number, including area code~~ +44 (0) (203) 908-0450

(Registrant’s telephone number, including area code )

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934: None.

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company x

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

~~Item~~Important ~~4.01.~~Notice ~~Changes~~Regarding ~~in Registrant’s Certifying Accountant.~~Forward-Looking Statements

~~(a) Resignation~~This Current Report on Form 8-K contains certain “forward-looking statements” within the meaning of ~~Independent~~the ~~Registered~~Securities ~~Public~~Act ~~Accounting~~of ~~Firm~~1933 and the Securities Exchange Act of 1934, both as amended. Statements that are not historical facts, including statements about the pending transactions among Parent, Merger Sub and the Company and the transactions contemplated thereby, and the parties’ perspectives and expectations, are forward-looking statements. Such statements include, but are not limited to, statements regarding the proposed transaction, including the anticipated initial enterprise value and post-closing equity value, the benefits of the proposed transaction, integration plans, expected synergies and revenue opportunities, anticipated future financial and operating performance and results, including estimates for growth, the expected management and governance of the combined company, and the expected timing of the transactions. The words “expect,” “believe,” “estimate,” “intend,” “plan” and similar expressions indicate forward-looking statements. These forward-looking statements are not guarantees of future performance and are subject to various risks and uncertainties, assumptions (including assumptions about general economic, market, industry and operational factors), known or unknown, which could cause the actual results to vary materially from those indicated or anticipated.

OnSuch ~~November~~risks 1,and ~~2024~~uncertainties include, but are ~~CBIZ~~not ~~CPAs~~limited ~~P.C.~~to: (~~“CBIZ”~~i) ~~acquired~~risks related to the ~~attest~~expected ~~business~~timing and likelihood of ~~Marcum~~completion ~~LLP~~of the pending transaction, including the risk that the transaction may not close due to one or more closing conditions to the transaction not being satisfied or waived, such as regulatory approvals not being obtained, on a timely basis or otherwise, or that a governmental entity prohibited, delayed or refused to grant approval for the consummation of the transaction or required certain conditions, limitations or restrictions in connection with such approvals; (~~“Marcum”~~ii). Onrisks ~~April~~related 21to the ability of Parent, Merger Sub and the Company to successfully integrate the businesses; (iii) the occurrence ~~2025~~of any event, ~~Marcum~~change ~~informed~~or IXother ~~Acquisition~~circumstances ~~Corp.~~that could give rise to the termination of the applicable transaction agreements; (iv) the risk “that there may be a material adverse change with respect to the financial position, performance, operations or prospects of Parent, Merger Sub or the Company”; (v) risks related to disruption of management time from ongoing business operations due to the proposed transaction; (vi) the risk that ~~Marcum~~any ~~resigned~~announcements asrelating to the ~~Company~~proposed transaction could have adverse effects on the market price of Parent’s ~~independent~~securities; ~~registered~~(vii) ~~public~~the ~~accounting~~risk ~~firm~~that asthe aproposed ~~result~~transaction and its announcement could have an adverse effect on the ability of ~~such~~Parent, ~~acquisition~~Merger Sub and the Company to retain customers and retain and hire key personnel and maintain relationships with their suppliers and customers and on their operating results and businesses generally; (viii) the risk that the combined company may be unable to achieve cost-cutting synergies or it may take longer than expected to achieve those synergies; and (ix) risks associated with the financing of the proposed transaction. ~~See~~A ~~Item~~further 4list and description of risks and uncertainties can be found in Parent’s IPO prospectus filed with the U.01S. Securities and Exchange Commission (bthe “SEC”) ~~below~~and in the Registration Statement on Form S-4 and proxy statement/prospectus that will be filed with ~~regard~~the toSEC by Parent in connection with the ~~engagement~~proposed transactions, and other documents that the parties may file or furnish with the SEC, which you are encouraged to read. Should one or more of ~~CBIZ~~these asrisks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those indicated or anticipated by such forward-looking statements. Accordingly, you are cautioned not to place undue reliance on these forward-looking statements. Forward-looking statements relate only to the date they were made, and Parent, Merger Sub and the Company’s ~~independent~~and ~~registered~~their ~~public~~subsidiaries ~~accounting~~undertake ~~firm~~no obligation to update forward-looking statements to reflect events or circumstances after the date they were made except as required by law or applicable regulation.

~~The audit~~Additional ~~report~~Information ~~of Marcum on the Company’s consolidated financial statements as of~~ and ~~for~~Where ~~the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as~~ to ~~uncertainty, audit scope,~~Find ~~or accounting principles, with the exception that said report included an explanatory paragraph regarding the uncertainty of the Company’s ability to continue as a going concern.~~It

~~During~~In connection with the ~~Company’s~~transaction described herein, ~~fiscal~~Parent ~~years~~will ~~ended~~file ~~December~~relevant 31materials with the SEC, ~~2024~~including the Registration Statement on Form S-4 and ~~2023,~~a proxy statement/prospectus. The proxy statement/prospectus and ~~the~~a ~~subsequent~~proxy ~~period~~card ~~through~~will ~~April~~be ~~21,~~mailed ~~2025,~~to ~~there~~shareholders ~~were~~of noParent ~~(i)~~as ~~“disagreements”~~of a record date to be established for voting ~~(as~~at ~~defined~~the inshareholders’ ~~Item~~meeting ~~304(~~relating to the proposed transactions. Shareholders will also be able to obtain a~~)(1)(iv)~~ copy of ~~Regulation~~the Registration Statement on Form S-K4 and ~~the~~proxy ~~related~~statement/prospectus ~~instructions)~~without ~~between~~charge ~~the~~from ~~Company~~Parent. ~~and~~The ~~Marcum~~Registration Statement on ~~any~~Form ~~matter~~S-4 ofand ~~accounting~~proxy statement/prospectus, ~~principles~~once ~~or practices~~available, ~~financial~~may ~~statement~~also ~~disclosure~~be orobtained ~~auditing~~without ~~scope~~charge orat ~~procedure,~~the ~~which~~SEC’s ~~disagreements,~~website ifat ~~not~~www.sec.gov ~~resolved~~or by writing to ~~the~~Parent ~~satisfaction of~~at ~~Marcum~~53 Davies Street, W1K ~~would~~5JH ~~have~~United ~~caused~~Kingdom. ~~Marcum~~INVESTORS toAND ~~make~~SECURITY ~~reference~~HOLDERS toOF ~~the~~PARENT ~~subject~~ARE ~~matter~~URGED ofTO ~~the~~READ ~~disagreement~~THESE inMATERIALS ~~their~~(INCLUDING ~~reports~~ANY onAMENDMENTS ~~the~~OR ~~financial~~SUPPLEMENTS THERETO) ~~statements~~AND ANY OTHER RELEVANT DOCUMENTS IN CONNECTION WITH THE TRANSACTIONS THAT PARENT WILL FILE WITH THE SEC WHEN THEY BECOME AVAILABLE ~~for~~BECAUSE ~~such~~THEY ~~years,~~WILL orCONTAIN ~~(ii)~~IMPORTANT ~~“reportable~~INFORMATION ~~events”~~ABOUT ~~(as~~PARENT, ~~defined~~MERGER inSUB, ~~Item~~THE ~~304(a)(1)(v)~~COMPANY ofAND ~~Regulation~~THE ~~S-K)~~TRANSACTIONS.

InParticipants ~~accordance~~in with Item 304(a)(3) of Regulation S-K, the Company has provided Marcum with a copy of the foregoing disclosures and has requested that Marcum furnish the Company with a letter addressed to the United States Securities and Exchange Commission stating whether Marcum agrees with the statements made by the Company set forth above. A copy of Marcum’s letter, dated April 25, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.Solicitation

~~(b) Appointment~~The Merger Sub and the Company and certain shareholders of ~~New~~Parent, ~~Independent~~and ~~Registered~~their ~~Public~~respective ~~Accounting~~directors, ~~Firm~~executive officers and employees and other persons may be deemed to be participants in the solicitation of proxies from the holders of Parent ordinary shares in respect of the proposed transaction. Information about Parent’s directors and executive officers and their ownership of Parent’s ordinary shares is set forth in Parent’s Registration Statement on Form S-1 filed with the SEC. Other information regarding the interests of the participants in the proxy solicitation will be included in the proxy statement/prospectus pertaining to the proposed transaction when it becomes available. These documents can be obtained free of charge from the sources indicated above.

OnNo ~~April~~Offer ~~21,~~or ~~2025, the Audit Committee of the Company’s Board of Directors engaged CBIZ as the Company’s independent registered public accounting firm.~~Solicitation

~~During~~This ~~the~~Current ~~fiscal~~Report ~~years ended December 31, 2024 and 2023, and the subsequent period through April 21, 2025 neither the Company, nor any party~~ on ~~behalf~~Form of8-K ~~the~~shall ~~Company,~~not ~~consulted~~constitute ~~with~~an ~~CBIZ~~offer ~~with respect~~ to ~~either~~sell ~~(i)~~or the ~~application~~solicitation of ~~accounting~~an ~~principles~~offer to abuy ~~specified~~any ~~transaction~~securities, ~~either~~nor ~~completed~~shall orthere ~~proposed, or~~be ~~the~~any ~~type~~sale of ~~audit~~securities ~~opinion~~in ~~that~~any ~~might~~states beor ~~rendered~~jurisdictions in onwhich ~~the~~such ~~Company’s~~offer, ~~financial statements~~solicitation, ~~and~~or nosale ~~written~~would ~~report~~be orunlawful ~~oral~~prior ~~advice was provided~~ to ~~the~~registration ~~Company~~or byqualification ~~CBIZ~~under ~~that CBIZ concluded was an important factor considered by~~ the ~~Company~~securities inlaws ~~reaching~~of aany ~~decision as to~~such ~~the~~jurisdiction. ~~accounting,~~No ~~auditing~~offering orof ~~financial~~securities ~~reporting~~shall ~~issue,~~be ormade ~~(ii)~~except ~~any~~by ~~matter~~means ~~that was either the subject~~ of a ~~“disagreement” (as~~prospectus ~~defined~~meeting inthe ~~Item~~requirements ~~304(a)(1)(iv)~~ of ~~Regulation~~Section ~~S-K~~10 ~~and~~of the ~~related~~Securities Act, ~~instructions)~~ or aan ~~“reportable~~exemption ~~event” (as defined in Item 304(a)(1)(v) of Regulation S-K)~~therefrom.

Item 91.01. ~~Financial~~Entry ~~Statements~~into ~~and~~a ~~Exhibits~~Material Definitive Agreement.

The Simple Agreement for Future Equity

On March 29, 2024, IX Acquisition Corp. (Parent), a Cayman Islands exempted company, entered into a Merger Agreement, by and among Parent, AKOM Merger Sub Inc., a Nevada corporation and a wholly owned subsidiary of Parent (“Merger Sub”), and AERKOMM Inc., a Nevada corporation (the “Company”) (as it may be amended and/or restated from time to time, the “Merger Agreement”). Capitalized terms used in this subsection of the Current Report on Form 8-K, but not otherwise defined herein, have the meanings given to them in the Merger Agreement.

Pursuant to the Merger Agreement, the Company was obligated to enter into simple agreements for future equity (the “SAFE Agreements”) with certain investors providing for investments in shares of the Company’s Common Stock in a private placement in an aggregate amount of not less than $15,000,000 (such investments in the aggregate, the “SAFE Investment”).

On June 9, 2025, Parent and the Company entered into a new SAFE Agreement (the “SAFE Note Agreement No. 3”). As a result, as of date that this Current Report on Form 8-K has been filed, SAFE Agreements for an aggregate of $6,497,200 have been entered into. The SAFE Agreements will automatically convert upon the closing of the merger at $11.50 per share of Parent Common Stock. If the SAFE Agreements automatically convert upon the closing of the merger, in addition to 564,974 of Parent Common Stock, the SAFE Agreements are also convertible into an additional 94% of the number of shares of Parent Common Stock, or 531,075 shares to be held in escrow subject to the same Milestone Events outlined in the Merger Agreement under the Incentive Merger Consideration (the “Incentive Shares”) section.

The Commercial Funding and Repayment Agreement

On July 15, 2025, Parent entered into a Commercial Funding and Repayment Agreement by and among IX Acquisition LLC, a Delaware limited liability company, Parent’s sponsor, and the Company (the “CFR Agreement”).

Pursuant to the CFR Agreement, the Company committed to the following: exercising best efforts to file its Form 10-K with the SEC no later than July 21, 2025; closing the SAFE Note Agreement No. 4, in a principal amount not less than $1,500,000, no later than July 31, 2025; filing its First Quarter Form 10-Q no later than July 21, 2025; and filing its Second Quarter Form 10-Q no later than August 15, 2025.

On June 12, 2025, the Company wired $520,000 of the proceeds from SAFE Note Agreement No. 3 to fund Parent’s working capital needs from May 12, 2025 through September 12, 2025 (the “Working Capital Financing”) and $150,000 of the proceeds from SAFE Note Agreement No. 3 to Parent as partial repayment of the $452,500 in payables prorated to May 12, 2025 (including $12,500 in late fees) to reimburse the working capital and general corporate expenses of Parent ( the “Working Capital Accrued Invoices”). Parent used the $150,000 received to repay an equal amount of its outstanding extension promissory notes. Parent repaid the $130,000 bridge loan from Parent’s sponsor which was received on May 12, 2025 from the Working Capital Financing.

Within two (2) business days of the closing of the SAFE Note Agreement No. 4, the Company will wire $200,000 to Parent as an additional repayment of the Working Capital Accrued Invoices. Parent will use the $200,000 to repay an equal amount of its outstanding extension promissory notes.

Item 9.01.

Financial Statements and Exhibits.

(d) Exhibits.

Number		Description
Exhibit Number		Description
16.1		Letter from Marcum LLP dated April 25, 2025
10.1		Form of Simple Agreement for Future Equity
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).
10.2		The Commercial Funding and Repayment Agreement
104		Cover Page Interactive Data File (embedded with the Inline XBRL document)

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	IX Acquisition Corp.
Dated: April 25, 2025	By:	/s/ Noah Aptekar
Dated: July 22, 2025	By:	/s/ Noah Aptekar
		Name:	Noah Aptekar
		Title:	Chief Executive Officer

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