---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-060571"
form_type: "8-K"
ticker: "HKHC"
cik: "0000088000"
company_name: "Horizon Kinetics Holding Corp"
filed_at: "2024-05-15T23:59:59+00:00"
generated_at: "2026-06-01T23:57:13.006009+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Scott's Liquid Gold amends Horizon Kinetics merger to include 1-for-20 reverse stock split

## Summary
- Amends merger agreement to replace share increase with 1-for-20 reverse stock split prior to Delaware conversion.
- Merger consideration proportionally adjusted due to reverse split; max consideration unchanged at 31,850,000 shares.
- Reverse stock split intended to raise per share trading price; authorized shares remain unchanged.
- Requisite Parent Vote now covers approval of conversion, reverse stock split, and name change.
- Amendment also modifies application of PCAOB audit standards and effects of conversion.

## SEC filing metadata
- accession: 0000950170-24-060571
- form_type: 8-K
- ticker: HKHC
- cik: 0000088000
- company_name: Horizon Kinetics Holding Corp
- filed_at: 2024-05-15T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/88000/000095017024060571/0000950170-24-060571-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/88000/000095017024060571/slgd-20240510.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-060571
- JSON: https://secwatch.observer/filing/0000950170-24-060571.json
- Plain text: https://secwatch.observer/filing/0000950170-24-060571.txt

## Key facts
- Material Agreements
  Horizon Kinetics Holding Corp amended First Amendment to Agreement and Plan of Merger with Horizon Kinetics LLC valued at The First Amendment revises the Merger Agreement to, among other things, replace the Share Increase (effective 2024-05-10).
  - Action: amendment
  - Agreement: merger
  - Counterparty: Horizon Kinetics LLC
  - Value: The First Amendment revises the Merger Agreement to, among other things, replace the Share Increase
  - Effective: 2024-05-10
  source text: On May 10, 2024, Scott’s Liquid Gold-Inc. (the “Company”), Horizon Kinetics LLC (“Horizon Kinetics”) and HKNY ONE, LLC, a wholly-owned subsidiary of the Company (“Merger Sub”) entered into a First Amendment to Agreement and Plan of Merger (the “First Amendment”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/88000/000095017024060571/0000950170-24-060571-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.