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[8-K/A] Aebi Schmidt Holding AG Amends Material Event Report

Filing Impact
(Low)
Filing Sentiment
(Neutral)
Form Type
8-K/A
Rhea-AI Filing Summary

Aebi Schmidt Holding AG completed its acquisition of The Shyft Group on July 1, 2025, under a merger agreement dated December 16, 2024. This Form 8-K/A amends the Company’s earlier current report to furnish Shyft’s audited consolidated financial statements for the year ended December 31, 2024 (Exhibit 99.1) and unaudited condensed consolidated financial statements for the three months ended March 31, 2025 (Exhibit 99.2). The filing also attaches unaudited pro forma condensed combined financial information reflecting the acquisition (Exhibit 99.3) and references a consent from Deloitte & Touche LLP (Exhibit 23.1). These exhibits provide the historical and pro forma data investors need to evaluate the combined company’s past performance and the transaction’s reported accounting effects.

Aebi Schmidt Holding AG ha completato l’acquisizione di The Shyft Group il 1° luglio 2025, in forza di un accordo di fusione datato 16 dicembre 2024. Questo modulo 8-K/A modifica la precedente segnalazione corrente della Società per fornire i bilanci consolidati annuali sottoposti a revisione di Shyft per l’esercizio chiuso al 31 dicembre 2024 (Allegato 99.1) e i bilanci consolidati condensati non revisionati per i tre mesi chiusi al 31 marzo 2025 (Allegato 99.2). La comunicazione include inoltre informazioni finanziarie combinate pro forma condensate non revisionate che riflettono l’acquisizione (Allegato 99.3) e fa riferimento al consenso di Deloitte & Touche LLP (Allegato 23.1). Questi allegati forniscono i dati storici e pro forma necessari agli investitori per valutare la performance passata della società combinata e gli effetti contabili registrati dell’operazione.

Aebi Schmidt Holding AG completó su adquisición de The Shyft Group el 1 de julio de 2025, en virtud de un acuerdo de fusión fechado el 16 de diciembre de 2024. Este Formulario 8-K/A enmienda el informe actual anterior de la Compañía para aportar los estados financieros consolidados auditados de Shyft correspondientes al ejercicio cerrado el 31 de diciembre de 2024 (Anexo 99.1) y los estados financieros consolidados condensados no auditados para los tres meses cerrados el 31 de marzo de 2025 (Anexo 99.2). La presentación también adjunta información financiera combinada pro forma condensada no auditada que refleja la adquisición (Anexo 99.3) y hace referencia a un consentimiento de Deloitte & Touche LLP (Anexo 23.1). Estos anexos proporcionan los datos históricos y pro forma que los inversores necesitan para evaluar el desempeño pasado de la compañía combinada y los efectos contables informados de la transacción.

Aebi Schmidt Holding AG� 2025� 7� 1일에 The Shyft Group 인수� 완료했습니다, 이는 2024� 12� 16일자 합병 계약� 따른 것입니다. � Form 8-K/A� 회사가 이전� 제출� 현재 보고서를 수정하여 Shyft� 2024� 12� 31일로 종료되는 연도� 대� 감사� 연결재무제표(첨부서류 99.1)와 2025� 3� 31일로 종료되는 3개월� 대� 미감� 간결 연결재무제표(첨부서류 99.2)� 제공합니�. 또한 제출서에� 인수� 반영� 미감� 프로포르� 간결 연결 재무정보(첨부서류 99.3)가 첨부되어 있으� Deloitte & Touche LLP� 동의�(첨부서류 23.1)� 언급합니�. 이들 첨부자료� 투자자가 결합 회사� 과거 실적� 거래� 인한 보고� 회계� 영향� 평가하는 � 필요� 과거 � 프로포르� 정보� 제공합니�.

Aebi Schmidt Holding AG a finalisé l’acquisition de The Shyft Group le 1er juillet 2025, en vertu d’un accord de fusion daté du 16 décembre 2024. Ce formulaire 8-K/A modifie le rapport courant antérieur de la Société afin de joindre les états financiers consolidés audités de Shyft pour l’exercice clos le 31 décembre 2024 (Annexe 99.1) et les états financiers consolidés condensés non audités pour les trois mois clos le 31 mars 2025 (Annexe 99.2). Le dépôt comprend également les informations financières combinées pro forma condensées non auditées reflétant l’acquisition (Annexe 99.3) et fait référence à un consentement de Deloitte & Touche LLP (Annexe 23.1). Ces annexes fournissent aux investisseurs les données historiques et pro forma nécessaires pour évaluer les performances passées de la société combinée et les effets comptables déclarés de la transaction.

Aebi Schmidt Holding AG hat die Übernahme der The Shyft Group am 1. Juli 2025 abgeschlossen, auf Grundlage eines Fusionsvertrags vom 16. Dezember 2024. Dieses Form 8-K/A ändert den zuvor eingereichten aktuellen Bericht des Unternehmens, um Shyft’s geprüfte konsolidierte Jahresabschlüsse für das zum 31. Dezember 2024 endende Geschäftsjahr (Anlage 99.1) sowie ungeprüfte gekürzte konsolidierte Abschlüsse für die drei zum 31. März 2025 endenden Monate (Anlage 99.2) vorzulegen. Die Einreichung enthält zudem ungeprüfte pro-forma-kondensierte kombinierte Finanzinformationen, die die Akquisition widerspiegeln (Anlage 99.3), und verweist auf eine Zustimmung von Deloitte & Touche LLP (Anlage 23.1). Diese Anlagen liefern die historischen und pro-forma-Daten, die Anleger benötigen, um die vergangene Performance des kombinierten Unternehmens und die berichteten bilanziellen Effekte der Transaktion zu beurteilen.

Positive
  • Acquisition completion disclosed: The company completed its acquisition of The Shyft Group on July 1, 2025.
  • Historical audited financials provided: Shyft’s audited consolidated financial statements for the year ended December 31, 2024 are filed as Exhibit 99.1.
  • Pro forma information included: Unaudited pro forma condensed combined financial statements reflecting the acquisition are filed as Exhibit 99.3, enabling combined-results analysis.
Negative
  • None.

Insights

TL;DR: Company closed the Shyft acquisition and filed audited historical statements plus pro forma financials to support investor review.

The amendment supplies investors with Shyft’s audited 2024 financial statements and interim March 31, 2025 results, together with unaudited pro forma condensed combined financial information. These filings are material because they allow analysis of Shyft’s historical performance and the accounting basis for combining results post-acquisition. The inclusion of the auditor consent (Deloitte & Touche LLP) and Inline XBRL cover page tags improves transparency and usability of the information for financial analysis.

TL;DR: Transaction documentation and pro forma disclosures are now available, enabling assessment of deal accounting and immediate integration impacts.

By amending the prior report to attach Exhibits 99.1�99.3, the company provides the standard closing deliverables for an acquisition: audited historicals, interim statements, and pro forma combined statements. These items are essential for evaluating purchase accounting, potential goodwill/intangible recognition and near-term reported financial effects. The Merger Agreement date and completion date are stated, and the document references third-party audit consent, which is customary for material business combinations.

Aebi Schmidt Holding AG ha completato l’acquisizione di The Shyft Group il 1° luglio 2025, in forza di un accordo di fusione datato 16 dicembre 2024. Questo modulo 8-K/A modifica la precedente segnalazione corrente della Società per fornire i bilanci consolidati annuali sottoposti a revisione di Shyft per l’esercizio chiuso al 31 dicembre 2024 (Allegato 99.1) e i bilanci consolidati condensati non revisionati per i tre mesi chiusi al 31 marzo 2025 (Allegato 99.2). La comunicazione include inoltre informazioni finanziarie combinate pro forma condensate non revisionate che riflettono l’acquisizione (Allegato 99.3) e fa riferimento al consenso di Deloitte & Touche LLP (Allegato 23.1). Questi allegati forniscono i dati storici e pro forma necessari agli investitori per valutare la performance passata della società combinata e gli effetti contabili registrati dell’operazione.

Aebi Schmidt Holding AG completó su adquisición de The Shyft Group el 1 de julio de 2025, en virtud de un acuerdo de fusión fechado el 16 de diciembre de 2024. Este Formulario 8-K/A enmienda el informe actual anterior de la Compañía para aportar los estados financieros consolidados auditados de Shyft correspondientes al ejercicio cerrado el 31 de diciembre de 2024 (Anexo 99.1) y los estados financieros consolidados condensados no auditados para los tres meses cerrados el 31 de marzo de 2025 (Anexo 99.2). La presentación también adjunta información financiera combinada pro forma condensada no auditada que refleja la adquisición (Anexo 99.3) y hace referencia a un consentimiento de Deloitte & Touche LLP (Anexo 23.1). Estos anexos proporcionan los datos históricos y pro forma que los inversores necesitan para evaluar el desempeño pasado de la compañía combinada y los efectos contables informados de la transacción.

Aebi Schmidt Holding AG� 2025� 7� 1일에 The Shyft Group 인수� 완료했습니다, 이는 2024� 12� 16일자 합병 계약� 따른 것입니다. � Form 8-K/A� 회사가 이전� 제출� 현재 보고서를 수정하여 Shyft� 2024� 12� 31일로 종료되는 연도� 대� 감사� 연결재무제표(첨부서류 99.1)와 2025� 3� 31일로 종료되는 3개월� 대� 미감� 간결 연결재무제표(첨부서류 99.2)� 제공합니�. 또한 제출서에� 인수� 반영� 미감� 프로포르� 간결 연결 재무정보(첨부서류 99.3)가 첨부되어 있으� Deloitte & Touche LLP� 동의�(첨부서류 23.1)� 언급합니�. 이들 첨부자료� 투자자가 결합 회사� 과거 실적� 거래� 인한 보고� 회계� 영향� 평가하는 � 필요� 과거 � 프로포르� 정보� 제공합니�.

Aebi Schmidt Holding AG a finalisé l’acquisition de The Shyft Group le 1er juillet 2025, en vertu d’un accord de fusion daté du 16 décembre 2024. Ce formulaire 8-K/A modifie le rapport courant antérieur de la Société afin de joindre les états financiers consolidés audités de Shyft pour l’exercice clos le 31 décembre 2024 (Annexe 99.1) et les états financiers consolidés condensés non audités pour les trois mois clos le 31 mars 2025 (Annexe 99.2). Le dépôt comprend également les informations financières combinées pro forma condensées non auditées reflétant l’acquisition (Annexe 99.3) et fait référence à un consentement de Deloitte & Touche LLP (Annexe 23.1). Ces annexes fournissent aux investisseurs les données historiques et pro forma nécessaires pour évaluer les performances passées de la société combinée et les effets comptables déclarés de la transaction.

Aebi Schmidt Holding AG hat die Übernahme der The Shyft Group am 1. Juli 2025 abgeschlossen, auf Grundlage eines Fusionsvertrags vom 16. Dezember 2024. Dieses Form 8-K/A ändert den zuvor eingereichten aktuellen Bericht des Unternehmens, um Shyft’s geprüfte konsolidierte Jahresabschlüsse für das zum 31. Dezember 2024 endende Geschäftsjahr (Anlage 99.1) sowie ungeprüfte gekürzte konsolidierte Abschlüsse für die drei zum 31. März 2025 endenden Monate (Anlage 99.2) vorzulegen. Die Einreichung enthält zudem ungeprüfte pro-forma-kondensierte kombinierte Finanzinformationen, die die Akquisition widerspiegeln (Anlage 99.3), und verweist auf eine Zustimmung von Deloitte & Touche LLP (Anlage 23.1). Diese Anlagen liefern die historischen und pro-forma-Daten, die Anleger benötigen, um die vergangene Performance des kombinierten Unternehmens und die berichteten bilanziellen Effekte der Transaktion zu beurteilen.


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K/A

CURRENT REPORT

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

 Date of Report (Date of earliest event reported): July 1, 2025

AEBI SCHMIDT HOLDING AG
(Exact Name of Registrant as Specified in Its Charter)

Switzerland
001-42663
Not Applicable
(State or Other Jurisdiction of Incorporation)
(Commission File No.)
(IRS Employer Identification No.)

Schulstrasse 4
Frauenfeld, Switzerland
 
CH-8500
(Address of Principal Executive Offices)
 
(Zip Code)

+41 44-308-5800
(Registrant’s Telephone Number, Including Area Code)

Not Applicable
(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
 
AEBI
 
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

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.



INTRODUCTORY NOTE

On July 1, 2025, Aebi Schmidt Holding AG, a Switzerland Aktiengesellschaft (the “Company”), completed its acquisition of The Shyft Group, Inc., a Michigan corporation (the “Shyft”), pursuant to the Agreement and Plan of Merger, dated as of December 16, 2024 (as amended, restated or otherwise modified from time to time, the “Merger Agreement”), by and among the Company, Shyft and the other parties named therein.
 
This Amendment No. 1 on Form 8-K/A is being filed to amend Item 9.01(a) and (b) of the Current Report on Form 8-K that the Company filed with the Securities and Exchange Commission (“SEC”) on July 1, 2025 regarding the completion of its acquisition of Shyft to include the historical financial statements of Shyft required by Item 9.01(a) of Form 8-K and the pro forma financial information required by Item 9.01(b) of Form 8-K.

2

ITEM 9.01
FINANCIAL STATEMENTS AND EXHIBITS.

(a) Financial Statements of Businesses Acquired
 
The audited financial statements of Shyft as of and for the year ended December 31, 2024, together with the notes related thereto and the Report of Independent Registered Public Accounting Firm thereon, and unaudited financial statements of Shyft as of and for the three months ended March 31, 2025, are filed as Exhibits 99.1 and 99.2, respectively, to this Form 8-K/A and incorporated by reference herein.
 
(b) Pro Forma Financial Information
 
The unaudited pro forma financial information for the Company, after giving effect to the acquisition of Shyft and adjustments described in such pro forma financial information, is attached hereto as Exhibit 99.3 and incorporated by reference herein.
 
(d) Exhibits.

Exhibit
No.
Description
   
23.1
Consent of Deloitte & Touche LLP (incorporated by reference to Exhibit 23.2 of the Company’s Registration Statement on Form S-8 (SEC File No. 333-288446), filed with the SEC on July 1, 2025).
   
99.1
Audited consolidated financial statements of Shyft of December 31, 2024 and for the fiscal year ended December 31, 2024 and the notes related thereto and Report of Independent Registered Public Accounting Firm thereon (incorporated by reference to pages 43 through 75 of Shyft’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (SEC File No. 001-33582), filed with the SEC on February 20, 2025).
   
99.2
Unaudited condensed consolidated financial statements of Shyft as of March 31, 2025 and for the three months ended March 31, 2025 and the notes related thereto (incorporated by reference to pages 4 through 18 of Shyft’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2025 (SEC File No. 001-33582), filed with the SEC on April 24, 2025).
   
99.3
Unaudited pro forma condensed combined balance sheet as of March 31, 2025 and the unaudited pro forma condensed combined income statement for three months ended March 31, 2025 and the year ended December 31, 2024 and the notes related thereto, giving effect to the acquisition of Shyft.
   
104
Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document

3

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, Aebi Schmidt Holding AG has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: August 14, 2025
AEBI SCHMIDT HOLDING AG
     
 
By:
/s/ Barend Fruithof
 
Name:
Barend Fruithof
 
Title:
Group CEO
     
 
By:
/s/ Marco Portmann
 
Name:
Marco Portmann
 
Title:
Group CFO



FAQ

What material event did Aebi Schmidt (AEBI) disclose in this 8-K/A?

The company disclosed the completion of its acquisition of The Shyft Group on July 1, 2025 and amended its prior current report to include required financial exhibits.

Which Shyft financial statements are attached to the filing?

Exhibit 99.1 contains Shyft’s audited consolidated financial statements for the year ended December 31, 2024; Exhibit 99.2 contains unaudited condensed consolidated statements for the three months ended March 31, 2025.

Does the filing include pro forma financial information for Aebi Schmidt after the acquisition?

Yes. Exhibit 99.3 contains unaudited pro forma condensed combined financial information giving effect to the acquisition.

Is there auditor confirmation or consent included in the exhibits?

The filing references a consent from Deloitte & Touche LLP as Exhibit 23.1 (incorporated by reference).

What documentation supports the acquisition transaction?

The amendment references the Agreement and Plan of Merger dated December 16, 2024 and attaches historical financials and pro forma statements as exhibits to the Form 8-K/A.
Aebi Schmidt Hldg Ag

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Farm & Heavy Construction Machinery
Construction Machinery & Equip
Switzerland
FRAUENFELD