VisionWave Holdings, Inc. 8-K/A

What Happened
VisionWave Holdings, Inc. filed an amendment to its Dec. 15, 2025 Form 8‑K (filed Jan. 23, 2026) for the acquisition of Solar Drone Ltd. The company determined, under Rule 11‑01(d) of Regulation S‑X and related interpretations, that the transaction constitutes an acquisition of assets — not the acquisition of a business — and therefore it will not file historical financial statements for Solar Drone as originally indicated in the prior 8‑K.

Key Details

• Acquisition announced originally on December 15, 2025; amendment (Form 8‑K/A) filed January 23, 2026.
• Company applied guidance in Rule 11‑01(d) of Regulation S‑X to classify the deal as an asset acquisition.
• As a result, VisionWave will not provide historical and pro forma financial statements for Solar Drone that had been expected in the Original 8‑K.
• VisionWave is listed on Nasdaq (VWAV); the change affects the disclosure package related to this acquisition.

Why It Matters
For investors, the classification as an asset purchase means less historical financial information about Solar Drone will accompany the acquisition disclosure. That limits the ability to review historical revenue, profit or other business-level metrics for the acquired assets, which can make it harder to independently assess how the deal may affect VisionWave’s future earnings and valuation. Investors should note the amended filing and watch for future disclosures (e.g., post-closing integration results or any material financial information VisionWave elects to provide).