---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-005893"
form_type: "8-K"
ticker: "ATCH"
cik: "0001963088"
company_name: "AtlasClear Holdings, Inc."
filed_at: "2026-02-10T23:59:59+00:00"
generated_at: "2026-05-16T03:40:14.398317+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# AtlasClear to acquire Commercial Bancorp (Farmers State Bank) in mostly equity deal

## Summary
- Acquires 100% of Commercial Bancorp, parent of profitable Federal Reserve member bank Farmers State Bank.
- Consideration ~73% AtlasClear common stock and ~27% cash; replaces prior expired merger agreement.
- Sellers can elect among three payout options: cash/stock mix, all cash, or all stock based on adjusted book value.
- $100,000 earnest money deposit; closing subject to Federal Reserve, Wyoming Division of Banking approvals.
- Expected to add deposit, payment, and lending capabilities to AtlasClear's fintech platform.

## SEC filing metadata
- accession: 0001493152-26-005893
- form_type: 8-K
- ticker: ATCH
- cik: 0001963088
- company_name: AtlasClear Holdings, Inc.
- filed_at: 2026-02-10T23:59:59+00:00
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 1.01, 2.03, 3.02, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1963088/000149315226005893/0001493152-26-005893-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1963088/000149315226005893/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-005893
- JSON: https://secwatch.observer/filing/0001493152-26-005893.json
- Plain text: https://secwatch.observer/filing/0001493152-26-005893.txt

## Key facts
- Material Agreements
  AtlasClear Holdings, Inc. entered into Purchase Agreement with Commercial Bancorp (effective 2026-02-05).
  - Action: entry
  - Agreement: equity purchase
  - Counterparty: Commercial Bancorp
  - Effective: 2026-02-05
  source text: On February 5, 2026, AtlasClear Holdings, Inc. (the “Company”) entered into a share purchase agreement (the “Purchase Agreement”) with Commercial Bancorp, a Wyoming corporation (“Commercial Bancorp”), and each of the shareholders of Commercial Bancorp (collectively, the “Sellers”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1963088/000149315226005893/0001493152-26-005893-index.htm

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