---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-045225"
form_type: "8-K/A"
ticker: "QUBT"
cik: "0001758009"
company_name: "Quantum Computing Inc."
filed_at: "2026-04-17T23:59:59+00:00"
generated_at: "2026-05-15T05:33:48.692372+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Quantum Computing Inc. completes $110M acquisition of Luminar Semiconductor from Luminar Technologies

## Summary
- Quantum Computing Inc. acquired all outstanding shares of Luminar Semiconductor, Inc. for $110 million in cash, closed on February 2, 2026.
- This amendment provides audited financial statements of Luminar Semiconductor for years ended December 31, 2025 and 2024.
- Luminar Semiconductor reported net loss of $11.8 million for 2025 and accumulated deficit of $106.2 million as of December 31, 2025.
- Purchase consideration included $97.5 million cash at closing plus $11.0 million held in escrow for indemnification until February 2027.
- Luminar Semiconductor's revenue was $29.8 million in 2025, down from $32.5 million in 2024; gross profit declined from $8.6M to $3.5M.

## SEC filing metadata
- accession: 0001213900-26-045225
- form_type: 8-K/A
- ticker: QUBT
- cik: 0001758009
- company_name: Quantum Computing Inc.
- filed_at: 2026-04-17T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 2.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1758009/000121390026045225/0001213900-26-045225-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1758009/000121390026045225/ea0286749-8ka1_quantum.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-045225
- JSON: https://secwatch.observer/filing/0001213900-26-045225.json
- Plain text: https://secwatch.observer/filing/0001213900-26-045225.txt

## Source-grounded claims
- claim_id: 3e749eb2754f7774a0988ddc508b1b831cf6663e
  claim: Quantum Computing Inc. completed an acquisition involving Luminar Technologies, Inc. for $110.0 million in cash (closed 2026-02-02).
  evidence_excerpt: and outstanding shares of common stock of LSI from the Seller (the “Acquisition”). The Transaction was completed on February 2, 2026 (the “Closing Date”). The purchase price was $110.0 million in cash, subject to a dollar-for-dollar adjustment to the extent that the working capital at closing is greater or less than the target working capital of $8.1 million. The
  evidence_url: https://www.sec.gov/Archives/edgar/data/1758009/000121390026045225/0001213900-26-045225-index.htm

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