---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-005379"
form_type: "8-K"
ticker: "YYAI"
cik: "0001674440"
company_name: "AIRWA INC."
filed_at: "2026-02-05T23:59:59+00:00"
generated_at: "2026-05-16T04:28:16.891439+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# AiRWA acquires AI firm Aberfeldy Holdings (26 Rafael) for $140M cash; closed Jan 30, 2026

## Summary
- Acquired all shares of Aberfeldy Holdings for $140M cash from Sellers.
- Target subsidiary 26 Rafael Sdn. Bhd. is an AI-specialist with five interconnected AI modules.
- Target recorded ~$27M revenue in its most recent financial year.
- Transaction closed on January 30, 2026; financial statements to be filed by amendment within 71 days.

## SEC filing metadata
- accession: 0001493152-26-005379
- form_type: 8-K
- ticker: YYAI
- cik: 0001674440
- company_name: AIRWA INC.
- filed_at: 2026-02-05T23:59:59+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, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1674440/000149315226005379/0001493152-26-005379-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1674440/000149315226005379/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-005379
- JSON: https://secwatch.observer/filing/0001493152-26-005379.json
- Plain text: https://secwatch.observer/filing/0001493152-26-005379.txt

## Key facts
- M&A Transactions
  AIRWA INC. completed an acquisition involving various sellers for $140,000,000, payable in cash (closed 2026-01-30).
  - Action: acquisition
  - Counterparty: various sellers
  - Consideration: $140,000,000, payable in cash
  - Closing: 2026-01-30
  source text: of Aberfeldy Holdings Limited (the “ Target ”), a Seychelles holding company owning 100% of 26 Rafael Sdn. Bhd., a Malaysian operating company (the “ Target Subsidiary ”), for $140,000,000 (the “ Consideration ”), payable in cash (the “ Transaction ”). The Target Subsidiary is an AI-specialist company providing end-to-end full-cycle services designed to empower
  evidence_url: https://www.sec.gov/Archives/edgar/data/1674440/000149315226005379/0001493152-26-005379-index.htm
- Material Agreements
  AIRWA INC. entered into Share Purchase Agreement with various sellers (the "Sellers") valued at $140,000,000 (effective 2026-01-30).
  - Action: entry
  - Agreement: asset purchase
  - Counterparty: various sellers (the "Sellers")
  - Value: $140,000,000
  - Effective: 2026-01-30
  source text: On January 30, 2026, AiRWA Inc. (the " Company ") entered into a share purchase agreement (the " Share Purchase Agreement ") with various sellers (the " Sellers ") to acquire all the share capital of Aberfeldy Holdings Limited (the " Target "), a Seychelles holding company owning 100% of 26 Rafael Sdn. Bhd., a Malaysian operating company (the " Target Subsidiary "), for $140,000,000 (the " Consideration "), payable in cash (the " Transaction ").
  evidence_url: https://www.sec.gov/Archives/edgar/data/1674440/000149315226005379/0001493152-26-005379-index.htm

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