Integrated Rail & Resources completes de-SPAC merger with Tar Sands Holdings II

INTEGRATED RAIL & RESOURCES INC.

Business Combination closed Dec 12, 2025; SPAC shares converted 1:1 into Holdings Class A common stock; warrants assumed.
Only 11 SPAC shares redeemed (~$177); 5,775,561 shares converted to Holdings shares.
Holdings issued $12M unsecured promissory note at 0% to Endeavor Capital Group, due March 12, 2026.
Target TSII had $20,000 rental revenue and $290,000 net loss for nine months ended Sept 30, 2025.
Company ceased to be a shell company; no public trading market established for stock or warrants.

item 2.01 item 1.01 item 2.03 item 5.06 item 5.02 item 3.02 item 3.03 item 5.03 item 5.01 item 7.01 item 9.01

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