Current Report · Items 2.01, 9.01 · 8-K/A

Kestrel Group, Ltd.

KGNASDAQEQUITYCurrent

Completion of Acquisition or Disposition of Assets

Filed Aug 15, 2025Accepted Aug 15, 2025, 6:01 AM EDTCIK 2055116Accession 0001104659-25-078918

View company →Permanent SEC source ↗

Company context

Current securities

KGNASDAQ · EQUITY · Current

Recent company filings

Disclosure sections

Items 2.01, 9.01

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

Item 2.01Item 2.01 - Completion of Acquisition

Item 2.01. Completion of Acquisition or Disposition of Assets. This Amendment amends the Prior 8-K to include Item 9.01(a) Financial Statements of Business Acquired and Item 9.01(b) Pro Forma Financial Information, which were not previously filed with the Prior 8-K and are permitted to be filed by amendment no later than 71 days after the date on which the Prior 8-K was required to be filed. The above description does not purport to be complete and is qualified in its entirety by reference to the combination agreement and other agreements relating to this combination, copies of which were filed as exhibits to the Prior 8-K and are incorporated by reference into this Amendment. The required historical financial statements of Kestrel and the related pro forma financial information are contained herein under Item 9.01 of this Amendment.

Filed exhibits (2)

EX-99.1 (by filename) tm2522966d1_ex99-1.htm

EX-99.1 3 tm2522966d1_ex99-1.htm EXHIBIT 99.1 Exhibit 99.1 Kestrel Group, LLC Unaudited Condensed Consolidated Financial Statements March 31, 2025 and 2024 Contents Independent Auditor’s Report 1 Unaudited Condensed Consolidated Financial Statements Unaudited Condensed Consolidated Balance Sheets 3 Unaudited Condensed Consolidated Statement of Operations 4 Unaudited Condensed Consolidated Statement of Changes in Members’ Equity 5 Unaudited Condensed Consolidated Statement of Cash Flows 6 Notes to Unaudited Condensed Consolidated Financial Statements 7 Kestrel Group, LLC Consolidated Balance Sheets March 31, 2025 and December 31, 2024 ASSETS 03/31/25 12/31/24 Current assets (Unaudited) (Audited) ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── Cash and cash equivalents …

Open exhibit ↗

EX-99.2 (by filename) tm2522966d1_ex99-2.htm

EX-99.2 4 tm2522966d1_ex99-2.htm EXHIBIT 99.2 Exhibit 99.2 UNAUDITED PRO FORMA CONDENSED CONSOLIDATED COMBINED FINANCIAL STATEMENTS The following unaudited pro forma condensed consolidated combined financial statements are provided to aid you in your analysis of the financial aspects of the transaction. The unaudited pro forma condensed consolidated combined financial statements are based on the Maiden historical consolidated financial statements and the restated Kestrel historical consolidated financial statements as adjusted to give effect to the transaction. The unaudited pro forma condensed consolidated combined balance sheet gives pro forma effect to the transaction as if it had been consummated on March 31, 2025. The unaudited pro forma condensed consolidated combined statement of operations for the three months ended March 31, 2025 and for the year ended December 31, 2024 gives effect to the transaction as if it had been consummated on January 1, 2024. The unaudited pro forma condensed consolidated combined financial statements have been derived from and should be read in conjunction with: the accompanying notes to the unaudited pro forma condensed consolidated c…