Form 8-K

8-K — AI Financial Corp

Accession: 0001493152-26-036566

Filed: 2026-08-07

Period: 2026-08-07

CIK: 0000862861

SIC: 6221 ()

Item: Entry into a Material Definitive Agreement

Item: Completion of Acquisition or Disposition of Assets

Documents

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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) August 7, 2026 (August 3, 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

(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

1 - Registrant’s Business and Operations

Item

1.01 Entry into a Material Definitive Agreement.

August 3, 2026, AI Financial Corporation, a Nevada corporation (“we” or “us”), sold its indirect, wholly-owned

subsidiary, ALT 5 Sigma Canada, Inc., a Quebec corporation, to Prime Delta Corp., a Delaware corporation (“Prime”). The sale

price consisted of two components: a Secured $12 million Promissory Note (the “Note”) and 11,551,750 restricted shares of

Prime’s common stock (the “Stock”).

The

initial principal balance of the Note is $12 million. One million dollars in principal of the Note is due and payable to us on August

11, 2026. The remaining $11 million of principal is due and payable to us in an amount equivalent to 20% of Prime’s post-closing

equity financings, and, in any event, otherwise in four equal annual installments of $2.75 million, commencing on August 3, 2027. In

the context of the 20% financing-equivalent payments, or otherwise, Prime may prepay outstanding principal of the Note in whole or in

part at any time or from time to time without penalty, provided that it concurrently pays all accrued but unpaid interest on the amount

of principal being prepaid. The Note bears interest at the annual rate of four percent and is payable monthly on the unpaid principal,

commencing on August 10, 2026. The Note is secured by all of Prime’s assets. We also received three third-party personal or entity

guarantees of Prime’s obligations to us under the Note.

Prime

also issued to us 11,551,750 restricted shares of its common stock, par value $0.0001 per share. The shares of Stock were issued to us

pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act of 1933, as amended.

Section

2 - Financial Information

Item

2.01 Completion of Acquisition or Disposition of Assets.

incorporate by reference the disclosure set forth in Item 1.01 into this Item 2.01.

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.

FINANCIAL CORPORATION

Date:

August 7, 2026

By:

/s/

Tony Isaac

Tony

Isaac

Chief

Executive Officer

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Entity Registrant Name

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Entity Tax Identification Number

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Entity Incorporation, State or Country Code

Entity Address, Address Line One

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Rozita Lee Avenue

Entity Address, Address Line Two

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Entity Address, City or Town

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City Area Code

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Security Exchange Name

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