Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. To the extent required by this Item 2.03, the information related to the Amendments set forth in

Entry into a Material Definitive Agreement. Amendment No. 4 to Credit Agreement (Cash Flow) and Amendment No. 3 to Credit Agreement (Customer Orders) As previously disclosed, on December 15, 2025, Workhorse Group Inc. (“Workhorse” or the “Company”) entered into (i) that certain Credit Agreement (Customer Orders) (the “Customer Order Credit Agreement”) and (ii) that certain Credit Agreement (Cash Flow) (the “Cash Flow Credit Agreement” and together with the Customer Order Credit Agreement, the…

Other Events. On October 28, 2026, the Company and RHAELM also entered into a non-binding letter of intent (the “LOI”) reflecting the parties’ intention to work towards executing a definitive supply agreement, which the parties are targeting to sign by December 31, 2026. Pursuant to the LOI, the supply agreement would include joint engineering work, milestone-based prepayments toward a first order and a right of first refusal for the Company to supply RHAELM’s U.S. modular data center project…

Entry into a Material Definitive Agreement On October 28, 2026, Workhorse Group Inc. (the “Company”) entered into a Manufacturing Spec Unit Purchase Agreement (the “MSPA”) with Rhaelm Holdings Limited (“RHAELM”), a UK-based developer of sovereign AI infrastructure, pursuant to which RHAELM will pay the Company $10,000,000 over three installments to build a full-scale TerraPod manufacturing spec unit at the Company’s Union City, Indiana facility. The foregoing description of the MSPA does not…

The filing discloses the adoption of a new incentive compensation plan and the granting of performance awards to existing executives, which is a compensatory arrangement rather than a change in management personnel.

Results of Operations and Financial Condition. On August 13, 2026, Workhorse Group Inc. (the “Company”) issued a press release regarding its financial results for the quarter ended June 30, 2026. The full text of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K. The information contained in this

Unregistered Sales of Equity Securities To the extent required by this Item 3.02, the information related to the Warrants set forth in

Entry into a Material Definitive Agreement. Amendment No. 3 to Credit Agreement (Cash Flow) As previously disclosed, on December 15, 2025, Workhorse Group Inc. (“Workhorse” or the “Company”) entered into (i) that certain Credit Agreement (Customer Orders) (the “Customer Order Credit Agreement”) and (ii) that certain Credit Agreement (Cash Flow) (the “Cash Flow Credit Agreement” and together with the Customer Order Credit Agreement, the “Credit Agreements”), each dated as of December 15, 2025,…

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. To the extent required by this Item 2.03, the information related to Amendment No. 3 and the Warrants set forth in

of this Current Report on Form 8-K and Exhibit 99.1 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the liability of such section, nor shall it be deemed incorporated by reference in any filing of the Company under the Securities Act of 1933 or the Securities Exchange Act of 1934, regardless of any general incorporation language in such filing, unless expressly incorporated by specific reference in such filing. Forward-Loo…

The filing describes the approval and details of a short-term incentive plan for certain officers.

Chief Financial Officer — Robert M. Ginnan: Robert M. Ginnan resigned as Chief Financial Officer and will leave the company shortly.

The filing is about the approval of an amended and restated long-term incentive plan, not a management change.

Entry into a Material Definitive Agreement. Omnibus Amendment No. 2 to Credit Agreements On June 16, 2026, Workhorse Group Inc. (“Workhorse” or the “Company”) entered into an Omnibus Amendment No. 2 to Credit Agreements (the “Omnibus Amendment No. 2”), which amends the Company’s (i) Credit Agreement (Customer Orders) (the “Customer Order Credit Agreement”) and (ii) Credit Agreement (Cash Flow) (the “Cash Flow Credit Agreement” and together with the Customer Order Credit Agreement, the “Credit…

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. To the extent required by this Item 2.03, the information related to the Omnibus Amendment No. 2 set forth in

Results of Operations and Financial Condition. On May 14, 2026, Workhorse Group Inc. (the “Company”) issued a press release regarding its financial results for the quarter ended March 31, 2026. The full text of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K. The information contained in this

Chief Executive Officer — Scott Griffith: The CEO's employment terms and compensation were formalized in a new agreement.

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. To the extent required by this Item 2.03, the information related to the Omnibus Amendment set forth in

Entry into a Material Definitive Agreement. Omnibus Amendment No. 1 to Credit Agreements On April 25, 2026, Workhorse Group Inc. (“Workhorse” or the “Company”) entered into an Omnibus Amendment No. 1 to Credit Agreements (the “Omnibus Amendment”), which amends the Company’s (i) Credit Agreement (Customer Orders) (the “Customer Order Credit Agreement”) and (ii) Credit Agreement (Cash Flow) (the “Cash Flow Credit Agreement” and together with the Customer Order Credit Agreement, the “Credit Agre…

Other Events. On April 17, 2026, Workhorse Group Inc. (the “Company”) entered into a binding settlement term sheet (the “Term Sheet”) by and among the Company and Coulomb Solutions, Inc. to resolve the previously disclosed legal action captioned Coulomb Solutions, Inc. vs. Workhorse Technologies, Inc. , Case No. 2:24-cv-11048 filed in the United States District Court for the Eastern District of Michigan (the “Litigation”). The Term Sheet provides for, among other things, the final dismissal o…

shall not be deemed as “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing. Forward-Looking Statements Certain statements in this Current Report on Form 8-K are forward-looking statements that involve a number of risks and uncertainties. For such statemen…

of this Current Report on Form 8-K and Exhibits 99.1 and 99.2 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the liability of such section, nor shall it be deemed incorporated by reference in any filing of the Company under the Securities Act of 1933 or the Securities Exchange Act of 1934, regardless of any general incorporation language in such filing, unless expressly incorporated by specific reference in such filing. F…

Changes in Registrant’s Certifying Accountant Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”) served as the Company’s independent registered public accounting firm prior to completion of the Merger and CBIZ served as Motiv’s independent registered public accounting firm prior to the Merger. The Company has been notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of BPB. On January 21, 2026, t…

Chief Executive Officer — Scott Griffith: Scott Griffith was appointed as the new Chief Executive Officer of Workhorse Group Inc.

Material Modification to Rights of Security Holders. On December 8, 2025, the previously disclosed 1-for-12 reverse split (the “Reverse Split”) of the issued and outstanding shares of common stock, par value $0.001 per share (the “Common Stock”), of Workhorse Group Inc. (the “Company”) became effective. The authorized number of shares of Common Stock was not affected by the Reverse Split. The Company adjusted the exercise price, number of shares issuable on exercise or vesting and/or other te…