Form 8-K

8-K — AI Financial Corp

Accession: 0001493152-26-020950

Filed: 2026-05-04

Period: 2026-05-01

CIK: 0000862861

SIC: 6221 ()

Item: Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year

Item: Regulation FD Disclosure

Item: Financial Statements and Exhibits

Documents

8-K — form8-k.htm (Primary)

EX-3.23 (ex3-23.htm)

EX-3.24 (ex3-24.htm)

EX-99.1 (ex99-1.htm)

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2026-05-01

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date

of Report (Date of earliest event reported) May 1, 2026 (April 28, 2026)

FINANCIAL CORPORATION

(Exact

name of registrant as specified in its charter)

Nevada

000-19621

41-1454591

(State

or other jurisdiction

incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

No.)

8548

Rozita Lee Avenue, Suite 305

Las

Vegas, NV

89113

(Address

of principal executive offices)

(Zip

Code)

Registrant’s

telephone number, including area code 800-400-2247

ALT5

Sigma Corporation

(Former

name or former address, if changed since last report.)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions:

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

Common

stock (par value $0.001 per share)

AIFC

The

Nasdaq Stock Market LLC

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405

of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging

growth company ☐

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Section

5 – Corporate Governance and Management

Item

5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.

ALT5

Sigma Corporation (the “Company”, “we”, “our”, or “us”) changed its corporate name from

ALT5 Sigma Corporation to AI Financial Corporation on April 28, 2026, as of 11:59 pm PDT. We also changed our Nasdaq common stock ticker

symbol from “ALTS” to “AIFC” as of the opening of the market on April 29, 2026. The name change was effected

through a parent/subsidiary short-form merger of AI Financial Corporation, our wholly-owned Nevada subsidiary formed solely for the purpose

of effectuating the name change (the “Name Change Subsidiary”), whereby it merged with and into the Company, with the Company

being the surviving entity. In preparation for the name-change merger, we filed Articles of Incorporation of the Name Change Subsidiary

with the Secretary of State of the State of Nevada on April 24, 2026. A copy of those Articles of Incorporation is attached hereto as

Exhibit 3.23. Then, on April 28, 2026, to effectuate the name change, we filed Articles of Merger between the Name Change Subsidiary

and us with the Secretary of State of the State of Nevada. A copy of the Articles of Merger is attached hereto as Exhibit 3.24. Our Board

of Directors approved the name-change merger and, in accordance with Section 92A.180 of the Nevada Revised Statutes, approval by our

stockholders was not required . Further, our website address changed from “alt5sigma.com”

to “aifi.co.” No action by our stockholders was required with respect to the ticker symbol change. Our CUSIP number and transfer

agent remain unchanged.

Section

7 – Regulation FD

7.01.

Regulation FD Disclosure.

April 29, 2026, we issued a press release announcing our name and ticker symbol change. A copy of the press release is furnished as Exhibit

99.1 hereto.

The

information in this Item 7.01, including Exhibit 99.1, shall not be deemed “filed” for purposes of Section 18 of the Securities

Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that Section, and shall

not be deemed incorporated by reference into any of our filings under the Securities Act of 1933, as amended, or the Exchange Act, whether

made before or after the date hereof and regardless of any general incorporation language in such filings, except to the extent expressly

set forth by reference in such filing.

Section

9 – Financial Statements and Exhibits

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibits.

Exhibit

No.

Description

3.23

Articles of Incorporation of AI Financial Corporation (the Name Change Subsidiary), filed with the Secretary of State for the State of Nevada on April 24, 2026.

3.24

Articles of Merger for ALT5 Sigma Corporation with and into ALT5 Corporation, filed with the Secretary of State for the State of Nevada on April 28, 2026, and effective on April 28, 2026.

99.1

Press Release, dated April 29, 2026.

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

Pursuant

to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by

the undersigned hereunto duly authorized.

AI FINANCIAL CORPORATION

Date:

May 1, 2026

By:

/s/

Tony Isaac

Tony

Isaac

Chief

Executive Officer

EX-3.23

Filename: ex3-23.htm · Sequence: 2

Exhibit

3.23

EX-3.24

Filename: ex3-24.htm · Sequence: 3

Exhibit

3.24

EX-99.1

Filename: ex99-1.htm · Sequence: 4

Exhibit

99.1

Financial Corporation (Formerly ALT5 Sigma) Begins Trading Under New Nasdaq Ticker Symbol “AIFC”

Ticker

change reflects the Company’s continued evolution across payments, tokenization, and AI-driven infrastructure

LAS

VEGAS, NV — April 29, 2026 — AI Financial Corporation (NASDAQ: AIFC) (FRA:5AR1) (“AiFi” or the “Company”),

formerly ALT5 Sigma Corporation (NASDAQ: ALTS), a fintech company providing blockchain-powered payment, trading, and settlement infrastructure

for digital assets, today announced that its common stock will begin trading under its new corporate name and Nasdaq ticker symbol, AIFC,

effective at the open of market trading today, Wednesday, April 29, 2026.

The

Company’s common stock ceased trading under the ticker symbol ALTS following after-market trading on Tuesday, April 28, 2026, and

now trades under the new ticker symbol AIFC. The Company will continue to trade on The Nasdaq Stock Market without interruption, and

the CUSIP number associated with its common stock will remain unchanged. The Company’s Frankfurt ticker symbol, 5AR1, will remain

unchanged. No action is required by existing stockholders.

The

name change reflects the Company’s continued evolution toward a broader financial platform that will be designed to support increasingly

programmable and automated financial activity.

Tony

Isaac, President and Chief Executive Officer, stated:

“Today

marks an important milestone as we begin trading as AI Financial Corporation under our new Nasdaq ticker symbol, AIFC. Our focus has

been on building a strong operating foundation across payment processing, trading, and settlement. AiFi represents the next step in that

evolution, positioning the Company to evaluate opportunities at the intersection of payments, tokenization, and AI.”

About

AI Financial Corporation (AiFi)

Financial Corporation (Nasdaq: AIFC) is a fintech company providing global payments, trading, and settlement infrastructure for digital

assets, including solutions that support crypto-to-fiat and fiat-to-crypto transactions. Built on infrastructure that has processed more

than $8 billion in cumulative transaction volume since inception, AiFi serves institutional and enterprise clients across the evolving

digital financial ecosystem. The Company is focused on expanding its platform capabilities to support emerging forms of financial activity,

including tokenization, software-driven financial systems, and AI-enabled applications and autonomous transaction infrastructure.

Forward-Looking

Statements

This

press release contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of

1995 and other applicable securities laws. Forward-looking statements generally relate to future events or the Company’s future

financial or operating performance and may include statements regarding the Company’s strategic direction, the expected benefits

of the corporate name and ticker symbol change, and potential future initiatives.

some cases, forward-looking statements can be identified by terminology such as “may,” “will,” “could,”

“should,” “expect,” “plan,” “anticipate,” “intend,” “believe,”

“estimate,” “potential,” “continue,” or the negative of these terms or other comparable terminology.

These statements are based on management’s current expectations, assumptions, and beliefs, and are subject to a number of risks,

uncertainties, and other factors that could cause actual results to differ materially from those described in the forward-looking statements.

These

risks and uncertainties include, but are not limited to: the availability of capital to support future development; the Company’s

ability to develop, acquire, or integrate new technologies; the Company’s ability to execute on its strategy under its new corporate

identity and ticker symbol; changes in market conditions; regulatory developments affecting the Company’s business; and other risks

and uncertainties described in the Company’s filings with the Securities and Exchange Commission, including its most recent Annual

Report on Form 10-K and subsequent filings.

Forward-looking

statements relating to potential future platform capabilities, including those associated with tokenized assets and on-chain financial

infrastructure, are subject to ongoing evaluation. The Company does not currently offer certain of these capabilities within its commercial

platform, and there can be no assurance that such capabilities will be successfully developed or implemented.

Forward-looking

statements speak only as of the date they are made, and the Company undertakes no obligation to update or revise any forward-looking

statements, whether as a result of new information, future events, or otherwise, except as required by law.

Investor Relations

Gateway Group, Inc.

Phone: +1 (949) 574-3860

Email: AIFC@gateway-grp.com

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May 01, 2026

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