UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
(Amendment No. 2)
CURRENT REPORT
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EXPLANATORY NOTE
Item 9.01. Financial Statements and Exhibits.
(a) Financial statements of businesses or funds acquired.
The audited financial statements of Sarborg as of and for the fiscal years ended December 31, 2025 and 2024, and the Related Report of Independent Auditors, including the accompanying notes, are filed as Exhibit 99.1 to this Current Report on Form 8-K/A and are incorporated herein by reference.
The unaudited interim financial statements of Sarborg for the six-month period ended June 30, 2026, including the accompanying notes, are filed as Exhibit 99.2 to this Current Report on Form 8-K/A and are incorporated herein by reference.
(b) Pro forma financial information.
The Company’s unaudited pro forma condensed consolidated financial statements and related notes thereto, giving effect to the Sarborg investment, are filed as Exhibit 99.3 to this Current Report on Form 8-K/A and are incorporated herein by reference.
The unaudited pro forma financial information is presented for illustrative purposes only and is not intended to represent or be indicative of the Company’s consolidated results of operations or financial position that would have been reported had the investment and related transactions been completed as of the dates presented in the unaudited pro forma financial information. The unaudited pro forma financial information should not be taken as a representation of the Company’s future consolidated results of operations or financial condition. The pro forma adjustments in the unaudited pro forma financial information are based on available information and certain assumptions that management believes are reasonable under the circumstances.
(d) Exhibits.
| Exhibit No. | Description | |
| 99.1 | Audited financial statements of Sarborg Limited as of and for the fiscal years ended December 31, 2025 and 2024 and the related Report of Independent Auditors, including the notes thereto. | |
| 99.2 | Unaudited financial statements of Sarborg Limited as of and for the six months ended June 30, 2026, including the notes thereto. | |
| 99.3 | Unaudited pro forma condensed consolidated financial statements of CDT Equity Inc. | |
| 104 | Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document |
SIGNATURES
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.
| CDT EQUITY INC. | ||
| August 21, 2026 | By: | /s/ Andrew Regan |
| Name: | Andrew Regan | |
| Title: | Chief Executive Officer | |