SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. AI FINANCIAL CORPORATION Date: August 7, 2026 By: /s/ Tony Isaac Tony Isaac Chief Executive Officer

Entry into a Material Definitive Agreement. On August 3, 2026, AI Financial Corporation, a Nevada corporation (“we” or “us”), sold its indirect, wholly-owned subsidiary, ALT 5 Sigma Canada, Inc., a Quebec corporation, to Prime Delta Corp., a Delaware corporation (“Prime”). The sale price consisted of two components: a Secured $12 million Promissory Note (the “Note”) and 11,551,750 restricted shares of Prime’s common stock (the “Stock”). The initial principal balance of the Note is $12 million…

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. On July 1, 2026, AI Financial Corporation (the “Company”) was notified by The Nasdaq Stock Market, LLC (“Nasdaq”), that it is not in compliance with the minimum closing bid price requirements set forth in Nasdaq Listing Rule 5550(a)(2) for continued listing on The Nasdaq Capital Market (the “Notification Letter”). That Rule requires listed securities to maintain a minimum closing bid price of…

Entry into a Material Definitive Agreement. Block Street Corp. On April 20, 2026, ALT5 Sigma Corporation (the “Company”, “we”, “our”, or “us”) entered into a Stock Exchange Agreement (the “SEA”) with the four owners of Block Street Corp., a Nevada corporation (“Block Street”). In connection with the SEA, we granted the four owners certain warrants for the purchase of shares of our common stock and Block Street entered into employment agreements with two of the four individuals. We issued an a…

Unregistered Sales of Equity Securities. The information disclosed in

Unregistered Sales of Equity Securities. The information disclosed in

Chief Executive Officer — Tony Isaac: Tony Isaac's title was changed from 'Acting Chief Executive Officer' to 'Chief Executive Officer'.

Other Events. On February 23, 2026, Tony Isaac, the acting Chief Executive Officer of ALT5 Sigma Corporation, issued a letter addressed to ALT5 Sigma’s stockholders, wherein he outlined ALT5 Sigma’s compliance restoration, governance strengthening, and strategy to drive long-term stockholder value and provided certain corporate updates. The letter was issued in the form of a press release, a copy of which is attached as Exhibit 99.1 to this Current Report on Form 8-K. Forward-looking Statemen…

Director — Tim Stanley: Mr. Tim Stanley was appointed as an independent director and to the Audit Committee, helping the company regain compliance with Nasdaq Listing Rules.

Director — Dr. Adel ElMessiry, Ph.D.: Dr. Adel ElMessiry was appointed as an independent director of the Company.

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. The Company incorporates in this

Entry into a Material Definitive Agreement On January 29, 2026, ALT5 Sigma Corporation (the “ Company ”) and its wholly-owned subsidiary, ALT5 Digital Holdings, Inc. (“ ALT5 Digital ” or the “ Borrower ”), entered into a Master Loan and Security Agreement (the “ Loan Agreement ”) with World Liberty Financial LLC (“ WLFI ” or the “ Lender ”). The Loan Agreement provides for collateralized loans to ALT5 Digital in the aggregate principal amount of $15 million. Pursuant to the Loan Agreement, th…

Chief Financial Officer — Steven M. Plumb: Appointment of Steven M. Plumb as Chief Financial Officer.

Changes in Registrant’s Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm On December 25, 2025, the Audit Committee (the “Committee”) of the Board of Directors of ALT5 Sigma Corporation (the “Company”) dismissed Victor Mokuolu, CPA PLLC (“VM”) as the Company’s independent registered public accounting firm. The Company first engaged VM as its independent registered public accounting firm on December 8, 2025. VM has not issued an audit report on the consolida…

Chief Executive Officer — Peter Tassiopoulos: Mr. Tassiopoulos mutually agreed to enter into a Separation Agreement and resign from his roles as CEO and board member.

Other Events. On December 10, 2025, the ALT5 Sigma Corporation (the “ Company ”) reached a settlement with Wellington Peel, LLC, Jean-Francois Amyot, Hugues Benoit and Prime Delta Corp. (the “ WP Parties ”), resolving the litigation previously disclosed by the Company in its Current Report on Form 8-K filed on November 5, 2025, which disclosed the commencement of an action in the Court of Chancery of the State of Delaware (the “ Settlement ”). As part of the Settlement, the WP Parties certifi…

Changes in Registrant’s Certifying Accountant. Appointment of New Independent Registered Public Accounting Firm. Effective December 8, 2025, the Audit Committee approved the appointment of Victor Mokuolo, CPA PLLC (“VM”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 27, 2025. During the Company’s two most recent fiscal years ended December 28, 2024 and December 30, 2023, and for the subsequent period through December 8, 2025, neither th…

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. As previously disclosed, on November 25, 2025, David Danziger notified the board of directors (the “ Board ”) of ALT5 Sigma Corporation (the “ Company ”) of his resignation from the Board and all committees thereof, effective immediately (the “ Resignation ”). On December 3, 2025, the Company received a notice from The Nasdaq Stock Market LLC (the “ Notice ”), notifying the Company that, as a…

Changes in Registrant’s Certifying Accountant On November 21, 2025, Hudgens CPA, PLLC (“ Hudgens ”) informed ALT5 Sigma Corporation (the “ Company ”) that the sole partner in Hudgens was retiring and effective immediately, Hudgens resigned as the Company’s independent registered public accounting firm. The resignation by Hudgens was not related to any disagreements with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or proced…

Chief Financial Officer and Acting Chief Executive Officer — Jonathan Hugh: Jonathan Hugh's employment as CFO and Acting CEO was concluded without cause.

Other Events. On November 4, 2025, after ALT5 Sigma Corporation (the “Company”) learned that a former consultant formed a competitive business, the Company commenced a lawsuit in the Chancery Court of the State of Delaware against Wellington Peel, LLC, Jean-Francois Amyot, Hugues Benoit and Prime Delta Corp. seeking a temporary restraining order and injunctive relief to restrain the former consultant, and affiliated entities and individuals, from using compromised Company information to aid t…

Chief Executive Officer — Peter Tassiopoulos: Peter Tassiopoulos was suspended and removed from his duties as CEO.

Other Events. As previously disclosed on August 11, 2025 (the “Effective Date”), ALT5 Sigma Corporation (the “Company”) entered into a Private Placement Securities Purchase Agreement (the “Securities Purchase Agreement”) and Token Purchase Agreement (the “Token Purchase Agreement”, and collectively with the Securities Purchase Agreement, the “Agreements”), which restrict the use of the $WLFI tokens acquired pursuant to the Agreements in certain circumstances (the “Token Prohibitions”). Subseq…

Other Events. Commencing in late 2024, ALT5 Sigma Corporation (the “Company”) had disclosed a strategic plan to separate into two distinct companies and its intent to finance Alyea Therapeutics Corporation (“Alyea”) separately from the Company in a manner that was to be determined. As a result of several factors, a potential spin-off, or similar transaction, of Alyea will not occur with the previously disclosed June 2, 2025, record date and may not occur under the previously disclosed timelin…

Other Events. Judgment in Rwanda On August 27, 2025, the Board was made aware that on May 7, 2025, the Intermediate Court of Nyarugenge, Rwanda, rendered a judgment finding ALT 5 Sigma Canada Inc., a subsidiary of the Company, and its former principal, Mr. Andre Beauchesne, criminally liable for offenses including illicit enrichment and money laundering and denied the civil claim brought by Alt 5 Sigma Canada Inc. to obtain access to ALT 5 Sigma Canada Inc.’s funds held in a Rwandan bank to w…