Item 9.01 Financial Statements and Exhibits (a) Financial Statements of Businesses Acquired. The audited financial statements of Secuvant as of December 31, 2025, and 2024 and for the years then ended, together with the related notes and the report of WWC, P.C., independent registered public accounting firm, and the unaudited condensed interim financial statements of Secuvant as of June 30, 2026 a…
Filed Oct 28, 2026Accepted Oct 28, 2026, 4:05 PM EDTCIK 1868419Accession 0001493152-26-048983
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Item 9.01Item 9.01 - Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits
(a)
Financial Statements of Businesses Acquired.
The
audited financial statements of Secuvant as of December 31, 2025, and 2024 and for the years then ended, together with the related
notes and the report of WWC, P.C., independent registered public accounting firm, and the unaudited condensed interim financial statements
of Secuvant as of June 30, 2026 and for the six months ended June 30, 2026 and 2025, together with the related notes, are filed as Exhibit
99.1 to this Current Report on Form 8-K/A and are incorporated herein by reference.
(b)
Pro Forma Financial Information.
The
unaudited pro forma condensed combined financial information of the Company giving effect to the acquisition of Secuvant is filed as
Exhibit 99.2 to this Current Report on Form 8-K/A and is incorporated herein by reference.
The
unaudited pro forma condensed combined financial information has been prepared for informational purposes only in accordance with Article
11 of Regulation S-X and is not necessarily indicative of the financial position or results of operations that would have occurred had
the acquisition been completed on the dates assumed therein, nor is it necessarily indicative of future results.
Supplemental
Information.
Management’s
discussion and analysis of financial condition and results of operations of Secuvant as of and for the years ended December 31, 2025,
and 2024 and as of and for the six months ended June 30, 2026 and 2025 is furnished as Exhibit 99.3 to this Current Report on Form 8-K/A
and is incorporated herein by reference.
(d)
Exhibits.
Exhibit Description
No.
────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
23.1 Consent of WWC, P.C., independent registered public accounting firm.
99.1 Historical Financial Statements of Secuvant, LLC
99.2 Unaudited Pro Forma Condensed Combined Financial Information.
99.3 Management’s Discussion and Analysis of Financial Condition and Results of Operations of Secuvant, LLC.
104 Cover
Page Interactive Data File (embedded within the Inline XBRL document).
Filed exhibits (2)
EX-99.1 (by filename) ex99-1.htm
Exhibit
99.1
HISTORICAL
FINANCIAL STATEMENTS OF SECUVANT, LLC
Index
Audited
Financial Statements as of December 31, 2025, and 2024 and for the Years Then Ended
Unaudited
Condensed Financial Statements as of June 30, 2026, and December 31, 2025 and for
the Six Months Ended June 30, 2026, and 2025
───────────────────────────────────────────────────────────────────────────────────────
1
SECUVANT,
LLC
FINANCIAL
STATEMENTS
For
the Years Ended December 31, 2025, and 2024
2
SECUVANT,
LLC
TABLE
OF CONTENTS
Report of Independent Registered Public Accounting Firm 4
Balance Sheets 5
Income Statements 6
Statements of Changes in Members’ Deficit 7
Statements of Cash Flows 8
Notes to Financial Statements 9–22
3
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To:
The Board of Directors and Stockholders of Secuvant LLC
Opinion
on the Financial Statements
We
have audited the accompanying balance sheets of Secuvant LLC (the “Company”) as of December 31…
Exhibit 99.2
CYCURION,
INC.
UNAUDITED
PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION
On
June 3, 2026, Cycurion, Inc. (“Cycurion” or the “Company”) completed its acquisition of Secuvant, LLC (“Secuvant”)
pursuant to an Agreement and Plan of Merger dated May 21, 2026 (the “Acquisition”). Secuvant is now an indirect wholly owned
subsidiary of Cycurion.
The
following unaudited pro forma condensed combined statements of operations for the year ended December 31, 2025, and the six months
ended June 30, 2026 give effect to the Acquisition as if it had occurred on January 1, 2025. They have been prepared in accordance with
Article 11 of Regulation S-X, as amended by SEC Release No. 33-10786, “Amendments to Financial Disclosures about Acquired and Disposed
Businesses.” An unaudited pro forma condensed combined balance sheet is not presented because the Acquisition is already reflected
in Cycurion’s unaudited condensed consolidated balance sheet as of June 30, 2026, included in its Quarterly Report on Form 10-Q.
The
pro forma information is derived from, and should be read together with, the following:
Cycurion’s
audited consolidated financial statements for the year ended Dece…