---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-22-005403"
form_type: "8-K/A"
ticker: "BTBD"
cik: "0001718224"
company_name: "BT Brands, Inc."
filed_at: "2022-07-27T23:59:59+00:00"
generated_at: "2026-06-24T08:15:28.852097+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# BT Brands completes acquisition of Pie in the Sky coffee shop and bakery

## Summary
- Acquisition of substantially all assets of Pie in the Sky, Inc. completed on May 11, 2022.
- Pie in the Sky's 2021 revenue: $1,981,954; net income: $1,438,023 (including $1,230,833 in grants).
- Total assets $1,824,780 and total equity $1,718,292 as of Dec 31, 2021.
- Qualified audit opinion: MACRS depreciation used; if GAAP straight-line applied, accumulated depreciation would decrease $18,168 and net income increase $7,022.

## SEC filing metadata
- accession: 0001477932-22-005403
- form_type: 8-K/A
- ticker: BTBD
- cik: 0001718224
- company_name: BT Brands, Inc.
- filed_at: 2022-07-27T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 2.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1718224/000147793222005403/0001477932-22-005403-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1718224/000147793222005403/btbd_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-22-005403
- JSON: https://secwatch.observer/filing/0001477932-22-005403.json
- Plain text: https://secwatch.observer/filing/0001477932-22-005403.txt

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