Evolution Metals & Technologies Corp. 8-K/A
8-K/A · Evolution Metals & Technologies Corp. · Filed Mar 31, 2026
Research Summary
AI-generated summary of this filing
Evolution Metals & Technologies Completes Acquisition; Files Audited Financials
What Happened
Evolution Metals & Technologies Corp. (formerly Welsbach Technology Metals Acquisition Corp.) filed an 8‑K on March 31, 2026 (Item 2.01) reporting the completion of its acquisition/business combination involving EM and related entities. The company furnished audited financial statements and management’s discussion and analysis (MD&A) for EMAT and each acquired business for the years ended December 31, 2025 and 2024, and filed an unaudited pro forma condensed combined financial statement for the year ended December 31, 2025.
Key Details
- Audited financial statements for EMAT and each acquired entity — EM, KCM, KMMI, NS World, and Handa Lab — for the years ended Dec 31, 2025 and 2024 were filed as Exhibits 99.1–99.6.
- Unaudited pro forma condensed combined balance sheet and statements of operations for the year ended Dec 31, 2025 were filed as Exhibit 99.7.
- MD&A for EMAT and the acquired businesses for the relevant periods were filed as Exhibits 99.8–99.13.
- Auditor consents related to those financial statements were filed as Exhibits 23.1–23.10.
Why It Matters
These filings provide audited historical financials and management commentary for Evolution Metals & Technologies and the acquired businesses, plus pro forma combined results for 2025. That information is material for investors because it enables assessment of the company’s historical performance, the financial impact of the acquisition, and the baseline used for future reporting and valuation following the business combination.
Documents
- 8-K
AMENDMENT NO. 2 TO FORM 8-K
- EX-23.1
CONSENT OF UHY LLP FOR EMAT (FORMERLY WELSBACH TECHNOLOGY METALS ACQUISITION CORP.) FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-23.2
CONSENT OF UHY LLP FOR EM FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-23.3
CONSENT OF GRASSI & CO., CPAS, P.C. FOR KCM FOR THE YEAR ENDED DECEMBER 31, 2025
- EX-23.4
CONSENT OF ERNST & YOUNG HAN YOUNG FOR KCM FOR THE YEAR ENDED DECEMBER 31, 2024
- EX-23.5
CONSENT OF UHY LLP FOR KMMI FOR THE YEAR ENDED DECEMBER 31, 2025
- EX-23.6
CONSENT OF ERNST & YOUNG HAN YOUNG FOR KMMI FOR THE YEAR ENDED DECEMBER 31, 2024
- EX-23.7
CONSENT OF UHY LLP FOR NS WORLD FOR THE YEAR ENDED DECEMBER 31, 2025
- EX-23.8
CONSENT OF ERNST & YOUNG HAN YOUNG FOR NS WORLD FOR THE YEAR ENDED DECEMBER 31, 2024
- EX-23.9
CONSENT GRASSI & CO., CPAS, P.C. FOR HANDA LAB FOR THE YEAR ENDED DECEMBER 31, 2025
- EX-23.10
CONSENT OF ERNST & YOUNG HAN YOUNG FOR HANDA LAB THE YEAR ENDED DECEMBER 31, 2024
- EX-99.2
AUDITED FINANCIAL STATEMENTS OF EM THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.3
AUDITED FINANCIAL STATEMENTS OF KCM FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.4
AUDITED FINANCIAL STATEMENTS OF KMMI FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.5
AUDITED FINANCIAL STATEMENTS OF NS WORLD FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.6
AUDITED FINANCIAL STATEMENTS OF HANDA LAB FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.7
UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEET OF THE COMPANY AS OF DECEMBER 31, 2025, AND THE UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENTS OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2025
- EX-99.9
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS OF EM FOR THE YEAR ENDED DECEMBER 31, 2025 AND THE PERIOD FROM FEBRUARY 8, 2024 (INCEPTION) TO DECEMBER 31, 2024
- EX-99.10
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS OF KCM FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.11
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS OF KMMI FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.12
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS OF NS WORLD FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-99.13
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS OF HANDA LAB FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
- EX-101.SCHemat-20260105.xsd
XBRL SCHEMA FILE
- EX-101.LABemat-20260105_lab.xml
XBRL LABEL FILE
- EX-101.PREemat-20260105_pre.xml
XBRL PRESENTATION FILE
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