---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-109240"
form_type: "8-K"
ticker: "EMAT"
cik: "0001866226"
company_name: "Evolution Metals & Technologies Corp."
filed_at: "2026-10-14T12:43:44+00:00"
generated_at: "2026-10-14T12:45:05.926094+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# EM&T reaffirms $400M-$460M FY2027 guidance; says 8 NdFeB grades cover ~75% of global magnet revenue

## Summary
- Seven of eight sintered NdFeB grades customer-certified, led by N42SH (~23% of global sintered NdFeB revenue), now in commercial production in Pohang, South Korea.
- Reaffirmed FY2027 revenue guidance of $400M-$460M and FY2026 guidance of $10M-$11M; SmCo magnet equipment purchases targeted to begin by mid-2027.
- First 13 of 57 ULVAC equipment containers have landed in Pohang; expansion expected to lift annual capacity to more than 10,000 metric tons, including ~6,000 mt of high-performance sintered magnets.
- Will respond to a U.S. Army Contracting Command sources sought notice for rare earth magnets issued Sept 28, 2026, with responses due Oct 28, 2026.
- DFARS 252.225-7052 extends its mine-to-magnet restriction to SmCo magnets Jan 1, 2027; samarium has been under China export licensing controls since April 2025.

## SEC filing metadata
- accession: 0001213900-26-109240
- form_type: 8-K
- ticker: EMAT
- cik: 0001866226
- company_name: Evolution Metals & Technologies Corp.
- filed_at: 2026-10-14T12:43:44+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1866226/000121390026109240/0001213900-26-109240-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1866226/000121390026109240/ea0308572-8k_evolution.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-109240
- JSON: https://secwatch.observer/filing/0001213900-26-109240.json
- Plain text: https://secwatch.observer/filing/0001213900-26-109240.txt

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