Pine Tree Acquisition Corp.

Item 8.01. Other Events. On October 15, 2026, Pine Tree Acquisition Corp. (the “Company”), a Cayman Islands exempt company, consummated the sale of 600,000 units (“Units”) pursuant to the partial exercise of the over-allotment option granted to Maxim Group LLC, as underwriter and sole book-running manager in the Company’s initial public offering, at $10.00 per unit, generating gross proceeds of $6,000,000. Each Unit consists of one Class A ordinary share of the Company, par value $0.0001 per share (“Ordinary Share”), and one right (“Right”), with each Right entitling its holder to receive three-fourths (3/4) of one Ordinary Share upon the completion of the Company’s initial business combination. Simultaneously with the consummation of the sale of the additional Units, the Company also issued 24,000 Ordinary Shares to an entity designated by Maxim Group LLC. As of October 15, 2026, a total of $106,000,000 of the net proceeds from the IPO and the concurrent private placement were deposited in a trust account established for the benefit of the Company’s public shareholders. A copy of the press release issued by the Company announcing the consummation of the sale of additional Units pursuant to the over-allotment option is included as Exhibit 99.1 to this Current Report on Form 8-K.