美國

證券交易委員會

華盛頓特區20549

表格 8-K

目前報告

根據13或15(d)章的規定

1934年證券交易所法案

報告日期（報告的最早事件日期）： 2024年10月18日

阿卡西亞研究公司

（依憑章程所載的完整登記名稱）

第767大道,

6th Floor

紐約,紐約 10017

（總部地址）

（郵政編碼）

(332) 236-8500

（註冊人的電話號碼，包括區號）

如Form 8-K申報同時滿足以下哪幾項規定，請勾選相關方塊：

根據法案第12(b)條登記的證券：

標示勾選是否登記者符合1933年證券法規則405條（本章第230.405條）或1934年證券交易法規則120億2條（本章第2401.2億2條）所定義的新興成長公司。新興成長公司¨

如果是新興的成長型企業，在符合任何新的或修訂的財務會計標準的遵循方面，未選擇使用根據《交易法》第13(a)條規定提供的延長過渡期的話，請用標記表示。 ¨

股權買賣協議

於2024年10月18日，阿卡西亞研究公司的全資子公司Deflecto Holdco LLC（“買方”）收購Deflecto Acquisition, Inc.（“Deflecto”），根據當日與Deflecto Holdings, LLC和Evriholder Finance LLC（統稱“賣方”的）簽訂的某種股份購買協議（“股份購買協議”）。根據股份購買協議，買方依據股份購買協議的條款購買了Deflecto的所有已發行和流通的股權（該購買和銷售，連同股份購買協議所預見的其他交易，合稱為“交易”）。總部設在印第安納州印第安納波利斯的Deflecto是一家領先的特殊產品製造商，為商業交通，暖通空調和辦公市場提供必需品。該交易於2024年10月18日與股份購買協議同時完成。

購買 價格。 根據股票購買協議的條款和條件，交易中支付給賣方的總考慮金額為1.037億美元，根據股票購買協議（下稱“購買價格”）中列明的特定運營資本、債務和其他慣例調整。 購買價格是通過在下文中定義的定期貸款和現金的組合提供資金。 購買價格的部分被託管以對買方對某些索賠、損失和負債提供補償。

其他。股票購買協議中包括習慣性的陳述、保證和合同，以及賠償規定，受特定限制條件限制。股票購買協議中包含的陳述、保證和合同僅為協議各方利益而作出。此外，該等陳述、保證和合同（a）僅供股票購買協議之目的而作出，（b）受股票購買協議中所包含的物質條款限制，該物質性條款可能與投資者認為的物質性有所不同，（c）僅於股票購買協議之日期或股票購買協議所指定的其他日期作出，和（d）僅為將風險分配於簽約方之間而納入股票購買協議，而非確立事實。因此，股票購買協議僅包含於此提交，僅為向投資者提供有關股票購買協議條款的資訊，而非提供有關協議各方或其各自業務的任何其他實際資訊。投資者不應將該等陳述、保證和合同或任何描述視為對股票購買協議各方或其各自附屬公司或聯屬公司的實際情況或狀況的描述。此外，關於陳述和保證內容的資訊可能在股票購買協議日期後發生變化，該後續資訊可能或可能未充份反映於公司的公開披露內容。股票購買協議不應此獨立閱讀，而應與公司的最近年度報告表格10-k、後續季度報告表格10-Q以及公司提交給證券交易委員會的其他文件一同閱讀。

修正及重新簽訂的信用協議

就此交易，2024年10月18日，Deflecto, LLC（「借款人」），Deflecto的全資子公司，以及某些子公司作為擔保人，與貸方簽署了一份5500萬美元的修訂及再執行信貸協議（「修訂及再執行信貸協議」），當中包括JPMorgan Chase Bank 摩根大通 股份有限公司作為行政代理人（「行政代理人」）。修訂及再執行信貸協議修改並重新訂定了借款人於2021年4月16日簽署的先前信貸協議。

已修訂及重訂的信貸協議規定(i) 一筆為4,800萬美元的有擔保定期貸款（「定期貸款」），到期日為2029年10月18日; 及(ii) 一筆為700萬美元的有擔保循環信貸設施（「循環信貸設施」及與定期貸款合稱為「設施」），截至2029年10月18日到期。 該設施提供一個未經委託的加倍功能，可提供最高達8,000萬美元的總體設施。 該設施以借款人及其保證人就該設施的幾乎所有資產為擔保（但不包括於設施成交日擁有的不動產，以及其他習慣性的排除事項和例外）。

借款 根據該協議 每年計息利率將根據借款人選擇的方式確定，即(i)「調整後的SOFR利率」（在修訂的及再訂定的信貸協議中定義）加上一個範圍從2.50%到3.25%的按金或(ii)「備用基本利率」（在修訂的及再訂定的信貸協議中定義加上 一個範圍從1.50%到2.25%的按金。前文所述的適用按金將根據季度總淨槓桿比率測試確定。循環信貸額度下的未使用額度需支付0.35%至0.50%的承諾費，分季度支付。

已修訂和重訂的信貸協議包括慣常的聲明和擔保，以及慣常的肯定性和否定性契約。否定性契約包括但不限於，限制Deflecto的子公司負債和限制Deflecto及其子公司資產設定限制。此外，修訂和重訂的信貸協議要求借款人保持（a）綜合負債（扣除最高500萬美元的自由現金淨額）與綜合年利息、稅項、折舊及攤銷前收益比率（根據修訂和重訂的信貸協議中列明的調整，「EBITDA」）的比率，分別爲（i）2024年12月31日之後且在2025年12月31日之前不超過3.25比1.00，（ii）2025年12月31日之後且在2026年12月31日之前不超過3.00比1.00和（iii）2026年12月31日之後不超過2.75比1.00；和（b）綜合年EBITDA與固定支出（包括債務和稅收現金支出）的比率不低於1.20比1.00（從2024年12月31日結束的財政季度開始）。

修訂後的信貸協議包含常規違約事件，包括但不限於：款項逾期（利息支付可容許寬限期），陳述和擔保內容重大不準確，違反契約（受特定寬限期限制），對其他重大債務的跨違約，破產，重大判決，或控制權變更。一旦發生違約事件並持續期間內，貸款人可以宣佈修訂後的信貸協議下的所有未償付借款和其他所有義務立即到期並付清。

2024年10月18日，與交易結束相連接，公司借款了4800萬美元以部分資助交易的購買價格。借款人可以根據需要不時地從授信計劃下借取額外的款項，但須遵守授信計劃的條款。

The foregoing description of the Stock Purchase Agreement, the Amended and Restated Credit Agreement and the Transaction does not purport to be complete, is subject to and is qualified in its entirety by reference to the full text, terms and conditions of the Stock Purchase Agreement and the Amended and Restated Credit Agreement, which are attached hereto as Exhibits 2.1 and 10.1, respectively.

The information set forth in Item 1.01 of this Report is incorporated by reference into this Item 2.01.

The information set forth in Item 1.01 of this Report is incorporated by reference into this Item 2.03.

On October 21, 2024, the Company issued a press release (the “Press Release”) announcing the Transaction. A copy of the Press Release is furnished as Exhibit 99.1 hereto and is incorporated by reference into this Item 7.01.

In the trailing twelve-month period ended August 31, 2024, Deflecto generated revenue of approximately $131 million. Based on current market conditions and trends, Acacia expects Deflecto to generate approximately $128-$136 million in revenue and approximately $17.5-$19.5 million of EBITDA in 2024. EBITDA is a non-GAAP financial measure that the Company defines as net income before interest, taxes, depreciation and amortization. GAAP refers to generally accepted accounting principles in the United States. A non-GAAP financial measure is a numerical measure of historical or future performance, financial position or cash flow that includes or excludes amounts that are excluded or included, respectively, in the most directly comparable measure calculated and presented in accordance with GAAP. The Company is providing forward-looking EBITDA because the metric provides investors with useful supplemental information about expected performance by excluding items that are not considered indicative of core operating performance; however, the Company is not able to reconcile forward-looking EBITDA to the closest corresponding GAAP measure without unreasonable efforts because the closest GAAP measure is unavailable and the Company is unable to predict the ultimate outcome of certain items. The impact of the unavailable information on actual results may be significant.

The information in this Item 7.01 and Exhibit 99.1 hereto shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section and shall not be deemed incorporated by reference in any filing made by the Company under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except as set forth by specific reference in such filing.

Forward-Looking Statements

This Current Report on Form 8-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These statements are based upon the Company’s current expectations and speak only as of the date hereof. All statements, other than statements of historical fact are forward-looking statements. Words such as “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “forecast,” “future,” “guidance,” “intend,” “may,” “opportunity,” “outlook,” “plan,” “positioned,” “project,” “seek,” “should,” “target,” “will,” “would,” or similar words may be used to identify forward-looking statements; however, the absence of these words does not mean that the statements are not forward-looking. In particular, Deflecto’s expected revenue and EBITDA for 2024 are forward-looking statements. While Acacia believes its assumptions concerning future events are reasonable, a number of factors could cause actual results to differ materially from those projected, including, but not limited to: any inability to retain employees and management team(s) at Deflecto; any inability to successfully integrate Deflecto; facts that were not revealed in the due diligence process in connection with the acquisition of Deflecto; disruptions or uncertainty caused by changes to Deflecto’s management team; Deflecto’s future results of operations, inflationary pressures, supply chain disruptions or labor shortages; non-performance by third parties of contractual or legal obligations; changes in the Company’s credit ratings; hazards such as weather conditions, a health pandemic (similar to COVID-19), acts of war or terrorist acts and the government or military response thereto; security threats, including cybersecurity threats and disruptions to the Company’s business and operations from breaches of information technology systems, or breaches of information technology systems, facilities and infrastructure of third parties with which the Company transacts business; changes in safety, health, environmental, tax and other regulations, requirements or initiatives; and unknown operating and economic factors that could cause actual results to differ materially from those anticipated or implied in the forward-looking statements. For further discussions of risks and uncertainties, you should refer to Acacia’s filings with the Securities and Exchange Commission, including the “Risk Factors” section of Acacia’s most recent Annual Report on Form 10-K and any subsequent Quarterly Reports on Form 10-Q. Acacia undertakes no obligation to update or revise any forward-looking statements to reflect events or circumstances occurring after the date of this new release, except as required by law. You are cautioned not to place undue reliance on any forward-looking statements, which speak only as of the date of this news release. All forward-looking statements are qualified in their entirety by this cautionary statement.

The financial statements required by Item 9.01(a) of Form 8-K and Regulation S-X will be filed by an amendment to this Form 8-K. The amendment will be filed with the SEC no later than 71 calendar days after the date this Form 8-K is required to be filed with the SEC.

The pro forma financial information required by Item 9.01(b) of Form 8-K and Regulation S-X will be filed by an amendment to this Form 8-K. The amendment will be filed with the SEC no later than 71 calendar days after the date this Form 8-K is required to be filed with the SEC.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.