Form 8-K
8-K — ASPAC III Acquisition Corp.
Accession: 0001213900-26-036507
Filed: 2026-03-30
Period: 2026-03-30
CIK: 0001890361
SIC: 6770 (BLANK CHECKS)
Item: Other Events
Item: Financial Statements and Exhibits
Documents
8-K — ea0283960-8k_aspac3.htm (Primary)
EX-99.1 — A SPAC III ACQUISITION CORP PFIC ANNUAL STATEMENT - CLASS A (ea028396001ex99-1.htm)
XML — IDEA: XBRL DOCUMENT (R1.htm)
8-K — CURRENT REPORT
8-K (Primary)
Filename: ea0283960-8k_aspac3.htm · Sequence: 1
false
0001890361
ASPAC III Acquisition Corp.
00-0000000
0001890361
2026-03-30
2026-03-30
0001890361
ASPC:UnitsMember
2026-03-30
2026-03-30
0001890361
ASPC:ClassOrdinarySharesNoParValueMember
2026-03-30
2026-03-30
0001890361
us-gaap:RightsMember
2026-03-30
2026-03-30
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
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
March 30, 2026
Date of Report (Date of earliest event reported)
A SPAC III Acquisition Corp.
(Exact Name of Registrant as Specified in its Charter)
British Virgin Islands
001-42401
n/a
(State or other jurisdiction
of incorporation)
(Commission File Number)
(I.R.S. Employer
Identification No.)
The Sun’s Group Center
29th Floor, 200 Gloucester Road
Wan Chai
Hong Kong
n/a
(Address of Principal Executive Offices)
(Zip Code)
Registrant’s telephone number, including
area code: +1 702 287 9776
N/A
(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
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
Securities registered pursuant to Section 12(b)
of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Units
ASPCU
The Nasdaq Stock Market LLC
Class A ordinary shares, no par value
ASPC
The Nasdaq Stock Market LLC
Rights
ASPCR
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 (17 CFR §230.405) or Rule 12b-2 of the Securities
Exchange Act of 1934 (17 CFR §240.12b-2).
Emerging growth company ☒
If 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 8.01. Other Events.
On March 30, 2026, A
SPAC III Acquisition Corp. made available to holders of its Class A ordinary shares its PFIC Annual Statement for fiscal year 2025, which
is attached as Exhibit 99.1 to this Current Report on Form 8-K.
Item 9.01 Financial Statements and
Exhibits.
(d) Exhibits
Exhibit No.
Description
99.1
A SPAC III Acquisition Corp PFIC Annual Statement — Class A.
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
1
SIGNATURE
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.
A SPAC III ACQUISITION CORP.
Dated: March 30, 2026
By:
/s/ Claudius Tsang
Name:
Claudius Tsang
Title:
Chief Executive Officer and
Chief Financial Officer
2
EX-99.1 — A SPAC III ACQUISITION CORP PFIC ANNUAL STATEMENT - CLASS A
EX-99.1
Filename: ea028396001ex99-1.htm · Sequence: 2
Exhibit 99.1
A SPAC III Acquisition Corp.
PFIC Annual Information Statement
This statement is provided to shareholders
of A SPAC III Acquisition Corp. (the “Company”) who are United States persons for purposes of the U.S. Internal Revenue Code
of 1986, as amended (the “Code”), and who may be required to file U.S. federal income tax returns. This statement is intended
solely to assist such shareholders (“Shareholders”) in determining the U.S. federal income tax consequences of their investment
in the Company.
Based on the Company’s financial
information for the taxable year beginning January 1, 2025 and ending December 31, 2025, the Company believes that it may be treated as
a passive foreign investment company (“PFIC”) for U.S. federal income tax purposes for such taxable year. The following information
is provided to allow a Shareholder of the Company to make an election under Section 1295 of the Internal Revenue Code to treat the Company
as a Qualified Electing Fund (“QEF Election”) for U.S. federal income tax purposes.
A QEF election, if made, must be made
by the Shareholder and cannot be made by the Company on behalf of any Shareholder. The PFIC rules are complex and may have significant
tax consequences. Shareholders are strongly encouraged to consult their own tax advisors regarding the application of the PFIC rules and
the advisability of making a QEF election with respect to their investment in the Company.
(1) This PFIC Annual Information Statement applies to the Company’s taxable year
Beginning
1/1/2025
Ending
12/31/2025
(2) The Shareholder’s per-share, per-day ordinary earnings and net capital gain information is provided below.
Due to significant
changes in the number of shares outstanding during the taxable year as a result of shareholder redemptions, the Company has determined
per-share, per-day amounts using a time-segmented methodology that reflects the actual number of shares outstanding during each relevant
period.
Segment 1: January 1, 2025 – October
26, 2025
Days: 300
Shares outstanding (Class A and Class B combined):
8,055,000
Entity Name
Ordinary Earnings (US$)
Net Capital Gains (US$)
A SPAC III Acquisition Corp.
0.000616487
NONE
Segment 2: October 27, 2025 – December 31, 2025
Days:
65
Shares
outstanding (Class A and Class B combined): 2,337,581
Entity Name
Ordinary Earnings (US$)
Net Capital Gains (US$)
A SPAC III Acquisition Corp.
0.002124334
NONE
We recommend that all U.S. taxpayers consult a tax advisor
concerning the overall tax consequences of their ownership in the Company and their U.S. tax reporting requirements
(3) The amount of cash and fair market value of other property distributed or deemed distributed by the Company to the Shareholder during
the Company’s taxable period specified in paragraph (1) is as follows:
Cash:
NONE
Fair Market Value of Other Property:
NONE
The Company’s redemption of shares is generally treated
as a disposition for U.S. federal income tax purposes. Shareholders should consult their tax advisors regarding the calculation of gain
or loss.
(4) The Company will permit the Shareholder to inspect and copy the Company’s permanent books of account, records, and such other
documents as may be maintained by the Company that are necessary to establish that PFIC ordinary earnings and net capital gain, as provided
in Section 1293(e) of the Internal Revenue Code, are computed in accordance with U.S. income tax principles, and to verify these amounts
and the Shareholder’s pro rata share thereof.
A SPAC III Acquisition Corp.
Date: March 30, 2026
By:
/s/ Claudius Tsang
Title:
Chief Executive Officer
Additional Information
The following additional information is supplied to enable
the Shareholder to complete IRS Form 8621:
Address of the PFIC:
The Sun’s Group Center,
29th Floor,
200 Gloucester Road,
Wan Chai, Hong Kong
Taxpayer Identification Number:
N/A
Country of Incorporation:
British Virgin Islands
Date of Incorporation:
September 3, 2021
XML — IDEA: XBRL DOCUMENT
XML
Filename: R1.htm · Sequence: 8
v3.26.1
Cover
Mar. 30, 2026
Document Type
8-K
Amendment Flag
false
Document Period End Date
Mar. 30, 2026
Entity File Number
001-42401
Entity Registrant Name
ASPAC III Acquisition Corp.
Entity Central Index Key
0001890361
Entity Tax Identification Number
00-0000000
Entity Incorporation, State or Country Code
D8
Entity Address, Address Line One
The Sun’s Group Center
Entity Address, Address Line Two
29th Floor
Entity Address, Address Line Three
200 Gloucester Road
Entity Address, City or Town
Wan Chai
Entity Address, Country
HK
Entity Address, Postal Zip Code
n/a
City Area Code
702
Local Phone Number
287 9776
Written Communications
false
Soliciting Material
false
Pre-commencement Tender Offer
false
Pre-commencement Issuer Tender Offer
false
Security Exchange Name
NASDAQ
Entity Emerging Growth Company
true
Elected Not To Use the Extended Transition Period
false
Units
Title of 12(b) Security
Units
Trading Symbol
ASPCU
Class A ordinary shares, no par value
Title of 12(b) Security
Class A ordinary shares, no par value
Trading Symbol
ASPC
Rights [Member]
Title of 12(b) Security
Rights
Trading Symbol
ASPCR
X
- Definition
Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.
+ References
No definition available.
+ Details
Name:
dei_AmendmentFlag
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Area code of city
+ References
No definition available.
+ Details
Name:
dei_CityAreaCode
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.
+ References
No definition available.
+ Details
Name:
dei_DocumentPeriodEndDate
Namespace Prefix:
dei_
Data Type:
xbrli:dateItemType
Balance Type:
na
Period Type:
duration
X
- Definition
The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.
+ References
No definition available.
+ Details
Name:
dei_DocumentType
Namespace Prefix:
dei_
Data Type:
dei:submissionTypeItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Address Line 1 such as Attn, Building Name, Street Name
+ References
No definition available.
+ Details
Name:
dei_EntityAddressAddressLine1
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Address Line 2 such as Street or Suite number
+ References
No definition available.
+ Details
Name:
dei_EntityAddressAddressLine2
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Address Line 3 such as an Office Park
+ References
No definition available.
+ Details
Name:
dei_EntityAddressAddressLine3
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Name of the City or Town
+ References
No definition available.
+ Details
Name:
dei_EntityAddressCityOrTown
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
ISO 3166-1 alpha-2 country code.
+ References
No definition available.
+ Details
Name:
dei_EntityAddressCountry
Namespace Prefix:
dei_
Data Type:
dei:countryCodeItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Code for the postal or zip code
+ References
No definition available.
+ Details
Name:
dei_EntityAddressPostalZipCode
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityCentralIndexKey
Namespace Prefix:
dei_
Data Type:
dei:centralIndexKeyItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Indicate if registrant meets the emerging growth company criteria.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityEmergingGrowthCompany
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Securities Act
-Number 7A
-Section B
-Subsection 2
+ Details
Name:
dei_EntityExTransitionPeriod
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.
+ References
No definition available.
+ Details
Name:
dei_EntityFileNumber
Namespace Prefix:
dei_
Data Type:
dei:fileNumberItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Two-character EDGAR code representing the state or country of incorporation.
+ References
No definition available.
+ Details
Name:
dei_EntityIncorporationStateCountryCode
Namespace Prefix:
dei_
Data Type:
dei:edgarStateCountryItemType
Balance Type:
na
Period Type:
duration
X
- Definition
The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityRegistrantName
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityTaxIdentificationNumber
Namespace Prefix:
dei_
Data Type:
dei:employerIdItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Local phone number for entity.
+ References
No definition available.
+ Details
Name:
dei_LocalPhoneNumber
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 13e
-Subsection 4c
+ Details
Name:
dei_PreCommencementIssuerTenderOffer
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 14d
-Subsection 2b
+ Details
Name:
dei_PreCommencementTenderOffer
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Title of a 12(b) registered security.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b
+ Details
Name:
dei_Security12bTitle
Namespace Prefix:
dei_
Data Type:
dei:securityTitleItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Name of the Exchange on which a security is registered.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection d1-1
+ Details
Name:
dei_SecurityExchangeName
Namespace Prefix:
dei_
Data Type:
dei:edgarExchangeCodeItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 14a
-Subsection 12
+ Details
Name:
dei_SolicitingMaterial
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Trading symbol of an instrument as listed on an exchange.
+ References
No definition available.
+ Details
Name:
dei_TradingSymbol
Namespace Prefix:
dei_
Data Type:
dei:tradingSymbolItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Securities Act
-Number 230
-Section 425
+ Details
Name:
dei_WrittenCommunications
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Details
Name:
us-gaap_StatementClassOfStockAxis=ASPC_UnitsMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
us-gaap_StatementClassOfStockAxis=ASPC_ClassOrdinarySharesNoParValueMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
us-gaap_StatementClassOfStockAxis=us-gaap_RightsMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type: