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Current Report · Items 9.01 · 8-K/A

T3 Defense Inc.

DFNSNASDAQEQUITYCurrent

Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits. (a) Financial statements of businesses or funds acquired The audited combined financial statements of ITS as of and for the years ended December 31, 2024 and 2023 and the related notes thereto, and the interim unaudited condensed consolidated financial statements as of September 30, 2025, are filed as Exhibit 99.1 hereto and incorporated herein by reference.…

Filed Apr 1, 2026Accepted Apr 1, 2026, 8:50 AM EDTCIK 1787518Accession 0001213900-26-038056
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Company context

The Company was formed on May 24, 2019 under the name Brilliant Acquisition Corporation for the purpose of engaging in a business combination. On June 23, 2023, Brilliant Acquisition Corporation, a British Virgin Islands company (prior to the Merger (as defined below) “Brilliant”, and following the Merger, a Delaware corporation “Nukkleus”), entered into an Amended and Restated Agreement and Plan of Merger (as amended by the First Amendment to the Amended and Restated Agreement and Plan of Merger on November 1, 2023, the “Merger Agreement”), by and among Brilliant BRIL Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of Brilliant (“Merger Sub”), and Nukkleus Inc., a Delaware corporation (“Old Nukk”). Old Nukk (f/k/a Compliance & Risk Management Solutions Inc.) was formed on July 29, 2013 in the State of Delaware as a for-profit Company and established a fiscal year end of September 30. The Merger Agreement provided that, among other things, at the closing of the transactions contemplated by the Merger Agreement, Merger Sub merged with and into Old Nukk (the “Merger”), with Old Nukk surviving as a wholly-owned subsidiary of Brilliant. In connection with the Merger, Brilliant changed its name to “Nukkleus Inc.” (“Nukkleus” or “Combined Company”). The Merger and other transactions contemplated by the Merger Agreement are hereinafter referred to as the “Business Combination.” In connection with the Business Combination, Brilliant changed its name to “Nukkleus

Current securities

Historical securities (7)

Recent company filings

  1. S-3 filingSep 15, 2026
  2. Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet ArrangementSep 11, 2026
  3. Other EventsSep 10, 2026
  4. S-1 filingSep 3, 2026
  5. S-1 filingSep 3, 2026

Disclosure sections

Items 9.01

Select an item to read the extracted section. The as-filed document remains the primary evidence.

Item 9.01Item 9.01 - Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits. (a) Financial statements of businesses or funds acquired The audited combined financial statements of ITS as of and for the years ended December 31, 2024 and 2023 and the related notes thereto, and the interim unaudited condensed consolidated financial statements as of September 30, 2025, are filed as Exhibit 99.1 hereto and incorporated herein by reference. (b) Pro forma financial information The unaudited pro forma condensed combined financial information of T3 Defense Inc. giving effect to the acquisition of 51% of ITS, which includes the unaudited pro forma condensed combined balance sheet as of September 30, 2025 and the unaudited pro forma condensed combined statement of income for the nine month period ended September 30, 2025, is filed as Exhibit 99.2 hereto and incorporated herein by reference. (d) Exhibits Exhibit No. Document Description ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── 99.1 Audited combined financial statements of ITS as of and for the years ended December 31, 2024 and 2023 and the related notes thereto and interim unaudited condensed consolidated financial statements as of September 30, 2025. 99.2 Unaudited pro forma condensed combined financial information. 104 Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).
Filed exhibits (2)
EX-99.1 (by filename) ea028429201ex99-1.htm

EX-99.1 2 ea028429201ex99-1.htm AUDITED COMBINED FINANCIAL STATEMENTS OF ITS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 AND THE RELATED NOTES THERETO Exhibit 99.1 I.T.S. Industrial Techno-Logic Solutions Ltd. CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2024 F-1 I.T.S. Industrial Techno-Logic Solutions Ltd. CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2024 TABLE OF CONTENTS Page INDEPENDENT AUDITORS’ REPORT F-3 FINANCIAL STATEMENTS: Consolidated Balance Sheets as of December 31, 2024 and 2023 F-5 Consolidated Statements of Comprehensive Loss for the years ended December 31, 2024 and 2023 F-6 Consolidated Statements of Changes in Shareholders’ Deficit for the years ended December 31, 2024 and 2023 F-7 Consolidated Statements of Cash Flows for the years ended December 31, 2024 and 2023 F-8 Notes to Consolidated Financial Statements …

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EX-99.2 (by filename) ea028429201ex99-2.htm

EX-99.2 3 ea028429201ex99-2.htm UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION Exhibit 99.2 T3 DEFENSE INC. AND SUBSIDIARIES UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEET AS OF SEPTEMBER 30, 2025 T3 Defense Acquisition of Transaction Acquisition of Pro Forma Inc. Star26 Adjustments ITS Combined (*) (*) ──────────────────────────────…

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