Boxabl Inc. filed a Form 8-K/A on September 9, 2026, amending its original July 23, 2026 current report to restate unaudited pro forma condensed combined financial information related to its July 17, 2026 business combination with FG Merger II Corp.

Key Highlights

  • Amendment purpose: The filing amends Item 9.01(b) of the original current report to amend and restate pro forma financial information in its entirety.
  • Corrections identified: The restatement principally corrects the presentation of a forward purchase agreement, a material prepaid insurance contract, and material transaction costs associated with the business combination.
  • Periods covered: Restated pro forma information covers the balance sheet as of March 31, 2026, the three months ended March 31, 2026, and the year ended December 31, 2025.
  • Business combination date: The combination between FG Merger II Corp. and Legacy BOXABL Inc. closed on July 17, 2026.
  • Signed by: Chief Financial Officer Martin Noe Costas, dated September 08, 2026.
  • Exchange listing: Class A Common Stock trades on NASDAQ:BXBL with a par value of $0.0001 per share.

Boxabl Restates Pro Forma Data Following Business Combination Corrections

According to the filing, Boxabl Inc. submitted this Amendment No. 1 on Form 8-K/A to correct and supplement disclosures originally made in its July 23, 2026 current report. That original report announced the completion of the business combination on July 17, 2026, between FG Merger II Corp. and Legacy BOXABL Inc., a Nevada corporation, which resulted in the formation of the combined company now registered as Boxabl Inc., a Texas corporation.

The amendment is limited in scope to Item 9.01(b), which covers pro forma financial information. The filing states the restatement was made "principally to correct the presentation of a forward purchase agreement as described in Note 7, to correct the presentation of a material prepaid insurance contract, and to correct the presentation of material transaction costs associated with the business combination." The restated unaudited pro forma condensed combined financial information is included as Exhibit 99.3 to this amendment.

The filing clarifies that aside from these changes, the original 8-K "remains in full force and effect" and that this amendment should be read together with the original report. Boxabl Inc. is identified as an emerging growth company under applicable SEC rules, and has not elected to opt out of the extended transition period for complying with new or revised financial accounting standards.

What Was Disclosed

Boxabl Inc. filed an amended current report correcting pro forma financial presentations tied to its July 2026 business combination. The corrections address a forward purchase agreement, a prepaid insurance contract, and transaction costs, with restated figures provided in Exhibit 99.3.