---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-036566"
form_type: "8-K"
ticker: "AIFC"
cik: "0000862861"
company_name: "AI Financial Corp"
filed_at: "2026-08-07T20:05:27+00:00"
generated_at: "2026-08-07T20:07:49.359030+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# AI Financial sells ALT 5 Sigma Canada to Prime Delta for $12M note and 11.55M shares

## Summary
- Sold indirect subsidiary ALT 5 Sigma Canada to Prime Delta Corp. for $12M secured promissory note and 11,551,750 restricted Prime shares.
- Note: $1M due Aug 11, 2026; remaining $11M payable via 20% of Prime's post-closing equity financings or four annual $2.75M installments starting Aug 3, 2027.
- Note bears 4% annual interest, payable monthly, secured by all Prime assets, with three third-party guarantees.
- Prime shares issued under Section 4(a)(2) exemption; restricted.

## SEC filing metadata
- accession: 0001493152-26-036566
- form_type: 8-K
- ticker: AIFC
- cik: 0000862861
- company_name: AI Financial Corp
- filed_at: 2026-08-07T20:05:27+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
- EDGAR index: https://www.sec.gov/Archives/edgar/data/862861/000149315226036566/0001493152-26-036566-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/862861/000149315226036566/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-036566
- JSON: https://secwatch.observer/filing/0001493152-26-036566.json
- Plain text: https://secwatch.observer/filing/0001493152-26-036566.txt

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