Form 8-K

8-K — REALLOYS INC.

Accession: 0001185185-26-001435

Filed: 2026-04-20

Period: 2026-04-17

CIK: 0001567900

SIC: 1000 (METAL MINING)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — realloys8k030626.htm (Primary)

EX-16.1 — EXHIBIT 16.1 (realloysex16-1.htm)

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UNITED STATES

SECURITIES AND EXCHANGE

COMMISSION

Washington, DC 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): April

17, 2026

REALLOYS

INC.

(Exact name of registrant as specified in its charter)

Nevada

001-41051

45-3598066

(State or other jurisdiction

of incorporation)

(Commission File Number)

(IRS Employer

Identification No.)

7280

W. Palmeto Park Rd. Suite 302N

Boca Raton, FL

33433

(Address of principal executive

offices)

(Zip Code)

Registrant’s Telephone

Number, Including Area Code: (972)

726-9203

(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

ALOY

The

NASDAQ Capital

Market

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. ☐

Item

4.01 Changes in Registrant’s Certifying Accountant

(a)

Dismissal of Independent Registered Public Accounting Firm

On April 17, 2026, REalloys Inc. (the “Company”)

dismissed Victor Mokuolo CPA PLLC (“VMCPA”) as its independent registered public accounting firm. The- dismissal of VMCPA

was approved by the Company’s audit committee. For the years ended December 31, 2025 and 2024, the audit reports of VMCPA did not

contain an adverse, disclaimer of, or qualified opinion and were not qualified or modified as to uncertainty, audit scope, or accounting

principles, except for including an explanatory paragraph as to the Company’s ability to continue as a going concern.

During

the Company’s two most recent fiscal years ended December 31, 2025 and 2024 there were no disagreements, within the meaning of

Item304(a)(1)(iv) of Regulation S-K promulgated under the Exchange Act (“Regulation S-K”) and the related instructions thereto,

with VMCPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which

disagreements, if not resolved to the satisfaction of VMCPA, would have caused it to make reference to the subject matter of the disagreements

in connection with its reports. Also, during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v)

of Regulation S-K and the related instructions thereto.

The

Company has provided VMCPA. with the disclosures under this Item 4.01(a), and has requested them to furnish the Company with a letter

addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Item 4.01(a)

and, if not, stating the respects in which it does not agree. VMCPA’s letter is filed as Exhibit 16.1 to this Current Report on

Form 8-K and incorporated herein by reference.

(b)

Appointment of New Independent Registered Public Accounting Firm

On April 20, 2026, the Company engaged Grassi

& Co. CPAs, P.C. as its new independent registered public accounting firm, for the audit of the Company’s consolidated

financial statements for the year ended December 31, 2026. The appointment was approved by the Company’s audit committee.

During the Company’s two most recent fiscal years ended December 31, 2025 and 2024, and the subsequent interim period

through April 20, 2026, neither the Company nor anyone acting on

its behalf consulted with Grassi & Co. CPAs, P.C regarding any of the matters described in Items 304(a)(2)(i) and (ii) of

Regulation S-K.

Item

9.01 Financial Statements and Exhibits.

(d)

The following exhibits are filed with this Current Report on Form 8-K.

Exhibit

Description

16.1

Letter

from Victor Mokuolo CPA PLLC

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.

Dated: April 20, 2026

REalloys Inc.

By:

/s/

Robert Winspear

Chief Financial Officer

EX-16.1 — EXHIBIT 16.1

EX-16.1

Filename: realloysex16-1.htm · Sequence: 2

Exhibit

16.1

April

20, 2026

Securities

and Exchange Commission

100

F Street, N.E.

Washington,

D.C. 20549-7561

Dear

Sirs/Madams:

have read Item 4.01 of REalloys Inc.’s Form 8-K dated April 17, 2026, and have the following comments:

1. We

agree with the statements made in the first through the third paragraphs.

2. We

have no basis on which to agree or disagree with the statements in the fourth paragraph.

/s/

Victor Mokuolu, CPA PLLC

Very truly

yours,

Victor

Mokuolu, CPA PLLC

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