---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-126417"
form_type: "8-K"
ticker: "DFNS"
cik: "0001787518"
company_name: "T3 Defense Inc."
filed_at: "2025-12-30T23:59:59+00:00"
generated_at: "2026-05-16T12:00:45.461036+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Nukkleus closes acquisition of Tiltan Software Engineering for approx. $14M

## Summary
- Acquired all Tiltan shares for NIS 47.6M (~$14M); 75% cash (NIS 35.7M) and 25% stock (NIS 11.9M, 2M shares escrowed).
- Deferred cash portion of NIS 29.75M (~$8.75M) evidenced by secured promissory note, payable in five installments through June 29, 2026.
- Tiltan 2024 revenues $2.96M, net income $822K (down from 2023: $4.40M revenue, $1.97M net income); paid $4.76M dividend in 2024.
- Non-competition and non-solicitation covenants from seller through June 2027; pledge on Tiltan shares as security.
- Pre-closing dividend of NIS 3.24M payable by Nukkleus from select customer payments during 2026.

## SEC filing metadata
- accession: 0001213900-25-126417
- form_type: 8-K
- ticker: DFNS
- cik: 0001787518
- company_name: T3 Defense Inc.
- filed_at: 2025-12-30T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 1.01, 2.01, 2.03, 3.02, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1787518/000121390025126417/0001213900-25-126417-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1787518/000121390025126417/ea0271220-8k_nukkleus.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-126417
- JSON: https://secwatch.observer/filing/0001213900-25-126417.json
- Plain text: https://secwatch.observer/filing/0001213900-25-126417.txt

## Source-grounded claims
- claim_id: 15f7889ce5bc8580234a1693de8fae75948e4afa
  claim: T3 Defense Inc. completed an acquisition involving Arie Shafir for NIS 47,600,000 (approximately $14,000,000) (closed 2025-12-30).
  evidence_excerpt: On December 30, 2025, the Company and Nukk Picolo consummated the acquisition of all the issued and outstanding stock of Tiltan in consideration of NIS 47,600,000 (approximately $14,000,000).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1787518/000121390025126417/0001213900-25-126417-index.htm

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