UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
(
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
July 30, 2026
Date of Report (Date of earliest event reported)
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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).
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Introductory Note
On July 30, 2026, AiRWA Inc. (the “Company”) filed a Current Report on Form 8-K (the “Original Report”) with the U.S. Securities and Exchange Commission that disclosed the closing, on that day, of the acquisition contemplated by a share purchase agreement with Nova Innovation Tech Ltd, a BVI company, to acquire all the share capital of Oceancrest Investment Holdings Limited, a BVI holding company that owns 97% of Hongkong Best Life Trade Co., Limited, a Hong Kong operating company (the “Target”), for $50 million, payable in USDT or cash, with additional earn-out amounts payable if the Target achieves specified revenue targets (the “Transaction”).
This Current Report on Form 8-K/A (the “Amendment”) amends the Original Report to include the financial statements required to be filed under Item 9.01(a) of Form 8-K and the pro forma financial information required to be filed under Item 9.01(b) of Form 8-K. Except as provided herein, the disclosures made in the Original Report remain unchanged.
Item 9.01 Financial Statements and Exhibits.
(a) Financial statements of businesses acquired.
The audited financial statements of the Target as of and for the years ended April 30, 2026 and 2025, as required by Item 9.01(a) of Form 8-K, are attached as Exhibit 99.1 this Amendment and are incorporated by reference herein.
(b) Pro forma financial information.
The unaudited pro forma combined financial statements of the Company as of and for the year ended April 30, 2026, as required by Item 9.01(b) of Form 8-K, are attached as Exhibit 99.2 to this Amendment and are incorporated by reference herein.
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The following exhibits are furnished with this Form 8-K:
| Exhibit No. | Description | |
| 23.1 | Consent of Li CPA LLC | |
| 99.1 | Audited financial statements of Hongkong Best Life Trade Co., Limited, as of and for the years ended April 30, 2026 and 2025 | |
| 99.2 | Unaudited pro forma combined financial statements of the Company as of and for the year ended April 30, 2026 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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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.
| AiRWA INC. | ||
| a Delaware corporation | ||
| Dated: October 14, 2026 | By: | /s/ Thomas Tarala |
| Thomas Tarala | ||
| Chief Executive Officer | ||
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