B&R Technology Merger Corp.

Item 3.02. Unregistered Sales of Equity Securities. The information included in Item 8.01 is incorporated into this Item by reference.

Item 8.01. Other Events. As previously disclosed on a Current Report on Form 8-K dated July 23, 2026, B&R Technology Merger Corp. (the “Company”) consummated its initial public offering (“IPO”) of 32,500,000 units (the “Units”) on July 22, 2026. Each Unit consists of one Class A ordinary share of the Company, par value $0.0001 per share (the “Class A Ordinary Shares”), and one-third of one redeemable warrant of the Company (each, a “Warrant”), with each whole Warrant entitling the holder thereof to purchase one Class A Ordinary Share for $11.50 per share. The Units were sold at a price of $10.00 per unit, generating gross proceeds to the Company of $325,000,000. Simultaneously with the closing of the IPO, the Company completed the private sale of 687,500 units (the “Private Placement Units”) to B&R Technology Sponsor LLC (Cayman) (the “Sponsor”) at a purchase price of $10.00 per Private Placement Unit, generating gross proceeds to the Company of $6,875,000. No underwriting discounts or commissions were paid with respect to such sale. The issuance of the Private Placement Units was made pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act of 1933, as amended. In connection with the IPO, the underwriter was granted a 45-day option from the date of the prospectus (the “Over-Allotment Option”) to purchase up to 4,875,000 additional units to cover over-allotments (the “Option Units”), if any. On August 24, 2026, the underwriters purchased an additional 3,500,000 Option Units pursuant to the partial exercise of the Over-Allotment Option. The Option Units were sold at an offering price of $10.00 per Unit, generating additional gross proceeds to the Company of $35,000,000. In connection with the closing of the Over-Allotment Option, the Sponsor purchased an additional 52,500 Private Placement Units at a price of $10.00 per Private Placement Unit, generating total gross proceeds of $525,000. The underwriter has informed the Company that remaining portion of the Over-Allotment Option would not be exercised. As a result, 458,333 Class B ordinary shares of the Company will be surrendered by the Sponsor in order for the Company’s initial shareholders to maintain ownership of 25.0% of the issued and outstanding shares of the Company (excluding the Private Placement Shares held by the Sponsor). Such surrendered shares were cancelled by the Company. A total of $360,000,000 of the proceeds from the sale of the Units, the Option Units, and the Private Placement Units was placed in a U.S.-based trust account maintained by Continental Stock Transfer & Trust Company acting as trustee. On August 25, 2026, the Company issued a press release, a copy of which is included as Exhibit 99.1 to this Current Report on Form 8-K, announcing the closing of the partial exercise of the Over-Allotment Option.