{"url_path":"/sec/avat/8-k/2026-06-17/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 Financial Statements and Exhibits.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-17","source_url":"https://www.sec.gov/Archives/edgar/data/2092446/0001104659-26-075150-index.html","accession_number":"0001104659-26-075150","cik":"0002092446","ticker":"AVAT","issuer_name":"Avalanche Treasury Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2092446/0001104659-26-075150-index.html","primary_entity_key":"0002092446","primary_entity_name":"Avalanche Treasury Corp"},"word_count":1452,"has_tables":true,"body_markdown":"**Item 9.01. Financial Statements and Exhibits.**\n\n*(a) Financial\nStatements of Businesses or Funds Acquired.*\n\nThe audited consolidated financial\nstatements of Avalanche Treasury Company, LLC as of December 31, 2025 and for the period from August 20, 2025 (inception) to\nDecember 31, 2025 are included in the Proxy Statement/Prospectus on pages F-21 through F-44, and are incorporated herein by\nreference. The unaudited financial statements of Avalanche Treasury Company, LLC as of and for the three months ended March 31, 2026\nare set forth herein as Exhibit 99.1 and are incorporated herein by reference.\n\nThe audited consolidated financial\nstatements of Pubco as of December 31, 2025 and for the period from September 22, 2025 (inception) to December 31, 2025\nare included in the in the Proxy Statement/Prospectus on pages F-43 through F-58 and are incorporated herein by reference. The unaudited\nfinancial statements of Pubco as of and for the three months ended March 31, 2026 are set forth herein as Exhibit 99.2 and are\nincorporated herein by reference.\n\nThe audited consolidated financial\nstatements of MLAC as of and for the years ended December 31, 2025 and December 31, 2024 are included in the Proxy Statement/Prospectus\non pages F-2 through F-21, and are incorporated herein by reference. The unaudited financial statements of MLAC as of March 31,\n2026 and for the three months ended March 31, 2026 and 2025 are set forth herein as Exhibit 99.3 and are incorporated herein\nby reference.\n\n*(b) **Pro\nForma Financial Information.*\n\nThe unaudited pro forma condensed\ncombined financial information of Pubco, MLAC and AVAT as of and for the year ended December 31, 2025 and for the three months ended\nMarch 31, 2026 is filed as Exhibit 99.4 hereto and is incorporated herein by reference.\n\n*(c) Exhibits.*\n\n13\n\n**Exhibit Index**\n\n**Exhibit\nNo.**\n\n**Description**\n\n[2.1(1)†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex2-1_mount.htm)\n\n[Business\nCombination Agreement, dated as of October 1, 2025, by and among MLAC, Pubco, MLAC Merger Sub, AVAT Merger Sub, AVAT and the\nSeller (incorporated by reference to Exhibit 2.1 to Pubco’s Registration Statement on Form S-4 filed with the SEC\non March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex2-1_mount.htm)\n\n[2.2(1)†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390026003955/ea027271901ex10-1_mountain.htm)\n\n[Amendment\nNo. 1 to the Business Combination Agreement, dated as of January 13, 2026, by and among MLAC, Pubco, MLAC Merger Sub, AVAT\nMerger Sub, AVAT and the Seller (incorporated by reference to Exhibit 2.2 to Pubco’s Registration Statement on Form S-4\nfiled with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390026003955/ea027271901ex10-1_mountain.htm)\n\n[2.3(1)†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390026029238/ea028190101ex10-1.htm)\n\n[Amendment\nNo. 2 to the Business Combination Agreement, dated as of March 17, 2026, by and among MLAC, Pubco, MLAC Merger Sub, AVAT\nMerger Sub, AVAT, the Seller and the Seller Related Parties (incorporated by reference to Exhibit 2.3 to Pubco’s Registration\nStatement on Form S-4/A filed with the SEC on April 14, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390026029238/ea028190101ex10-1.htm)\n\n[3.1*](tm2615904d7_ex3-1.htm)\n\n[Amended\nand Restated Certificate of Incorporation of Pubco.](tm2615904d7_ex3-1.htm)\n\n[3.2*](tm2615904d7_ex3-2.htm)\n\n[Amended\nand Restated Bylaws of Pubco.](tm2615904d7_ex3-2.htm)\n\n[10.1*](tm2615904d7_ex10-1.htm)\n\n[Pubco\n2026 Omnibus Incentive Plan.](tm2615904d7_ex10-1.htm)\n\n[10.2(1)**](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-1_mount.htm)\n\n[Sponsor\nSupport Agreement, dated October 1, 2025, by and among MLAC, Sponsor and Pubco (incorporated by reference to Exhibit 10.9\nto Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-1_mount.htm)\n\n[10.3†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-2_mount.htm)\n\n[Form of\nMLAC Lock-Up Agreement, by and among Pubco, Sponsor, MLAC Insiders and the undersigned holders thereto (incorporated by reference to\nExhibit 10.10 to Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27,\n2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-2_mount.htm)\n\n[10.4†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-3_mount.htm)\n\n[Form of\nSeller Lock-Up Agreement, by and among Pubco and the undersigned holders thereto (incorporated by reference to Exhibit 10.11\nto Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-3_mount.htm)\n\n[10.5*](tm2615904d7_ex10-5.htm)\n\n[Amended\nand Restated Registration Rights Agreement, dated June 11, 2026, by and among Pubco, MLAC, the Seller, the Foundation and certain\nother undersigned holders thereto.](tm2615904d7_ex10-5.htm)\n\n[10.6(1)†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-5_mount.htm)\n\n[Form of LLC Subscription Agreement,\ndated as of October 1, 2025, by and among MLAC, Pubco, AVAT and certain undersigned subscribers thereto (incorporated by reference\nto Exhibit 10.13 to Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex10-5_mount.htm)\n\n[10.7(1)†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex99-1_mount.htm)\n\n[Asset\nPurchase and Contribution Agreement, dated as of October 1, 2025, by and among Seller, AVAT, Pubco, Avalanche BVI and Avalanche\nCayman (incorporated by reference to Exhibit 10.14 to Pubco’s Registration Statement on Form S-4 filed with the SEC\non March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex99-1_mount.htm)\n\n[10.8(1)†**](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex99-2_mount.htm)\n\n[AVAX\nToken Sale Agreement, dated as of October 1, 2025, by and among AVAT, Pubco, Avalanche BVI and Avalanche Cayman (incorporated by\nreference to Exhibit 10.15 to Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2029492/000121390025097093/ea026048601ex99-2_mount.htm)\n\n[10.9**](https://www.sec.gov/Archives/edgar/data/2029492/000121390024109391/ea022486001ex10-1_mountain.htm)\n\n[Letter\nAgreement, dated December 12, 2024, by and among MLAC, its officers, directors and the Sponsor (incorporated herein by reference\nto Exhibit 10.1 MLAC’s Current Report on Form 8-K filed on December 16, 2024).](https://www.sec.gov/Archives/edgar/data/2029492/000121390024109391/ea022486001ex10-1_mountain.htm)\n\n14\n\n[10.10**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d16.htm)\n\n[Employment Offer Letter, dated as of October 22,\n2025, by and between AVAT and Gerald Bartholomew Smith (incorporated by reference to Exhibit 10.16 to Pubco’s Registration\nStatement on Form S-4 filed with the SEC on March 27, 2026)](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d16.htm)\n\n[10.11**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d17.htm)\n\n[Addendum\nto Employment Offer Letter, dated as of March 16, 2026 by and between AVAT and Gerald Bartholomew Smith (incorporated by reference\nto Exhibit 10.17 to Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d17.htm)\n\n[10.12**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d18.htm)\n\n[Employment\nOffer Letter, dated as of October 22, 2025, by and between AVAT and Laine Mihalchick Moljo (incorporated by reference to Exhibit 10.18\nto Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d18.htm)\n\n[10.13**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d19.htm)\n\n[Addendum\nto Employment Offer Letter, dated as of March 17, 2026 by and between AVAT and Laine Mihalchick Moljo (incorporated by reference\nto Exhibit 10.19 to Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d19.htm)\n\n[10.14**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d20.htm)\n\n[Employment\nOffer Letter, dated as of February 24, 2026, by and between AVAT and Sean Ostrower (incorporated by reference to Exhibit 10.20\nto Pubco’s Registration Statement on Form S-4 filed with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex10d20.htm)\n\n[10.15**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926042901/tmb-20260413xex10d22.htm)\n\n[Form of\nIndemnification Agreement by and between Avalanche Treasury Corporation and its Directors and Executive Officers (incorporated\nby reference to Exhibit 10.22 to Pubco’s Registration Statement on Form S-4/A filed with the SEC on April 14,\n2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926042901/tmb-20260413xex10d22.htm)\n\n[10.16**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926042901/tmb-20260413xex10d21.htm)\n\n[Form of\nAdvisory Agreement, by and among AVAT and Members of the Advisory Board (incorporated by reference to Exhibit 10.21 to Pubco’s\nRegistration Statement on Form S-4/A filed with the SEC on April 14, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926042901/tmb-20260413xex10d21.htm)\n\n[10.17*†](tm2615904d7_ex10-17.htm)\n\n[Sponsor Escrow Agreement, dated as of June 11,\n2026, by and between Sponsor, Pubco, Seller and Continental Stock Transfer & Trust Company.](tm2615904d7_ex10-17.htm)\n\n[10.18*†](tm2615904d7_ex10-18.htm)\n\n[Astral Escrow Agreement, dated as of June 11,\n2026, by and between Astral, Pubco, Seller and Continental Stock Transfer & Trust Company.](tm2615904d7_ex10-18.htm)\n\n[14.1*](tm2615904d7_ex14-1.htm)\n\n[Code of Ethics and Business Conduct of Avalanche\nTreasury Corporation.](tm2615904d7_ex14-1.htm)\n\n[21.1**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex21d1.htm)\n\n[List\nof Subsidiaries of Pubco (incorporated by reference to Exhibit 21.1 to Pubco’s Registration Statement on Form S-4\nfiled with the SEC on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926036025/tmb-20260327xex21d1.htm)\n\n[99.1**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926068289/tm2615904d1_ex99-2.htm)\n\n[Unaudited condensed consolidated financial statements\nof Avalanche Treasury Company, LLC as of March 31, 2026, and for the three months ended March 31, 2026 and the period from\nDecember 31, 2025 to March 31, 2026 (incorporated by reference to Exhibit 99.2 to Pubco’s Current Report on\nForm 8-K filed with the SEC on May 29, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926068289/tm2615904d1_ex99-2.htm)\n\n[99.2**](https://www.sec.gov/Archives/edgar/data/2092445/000110465926068289/tm2615904d1_ex99-1.htm)\n\n[Unaudited condensed consolidated financial statements\nof Pubco as of March 31, 2026, and for the three months ended March 31, 2026 and for the period from December 31,\n2025 to March 31, 2026 (incorporated by reference to Exhibit 99.1 to Pubco’s Current Report on Form 8-K filed\nwith the SEC on May 29, 2026).](https://www.sec.gov/Archives/edgar/data/2092445/000110465926068289/tm2615904d1_ex99-1.htm)\n\n[99.3**](https://www.sec.gov/ix?doc=/Archives/edgar/data/2029492/000121390026057775/ea0286948-10q_mountain.htm)\n\n[Unaudited financial statements of MLAC as of March 31,\n2026 and for the three months ended March 31, 2026 and 2025 (incorporated by reference to MLAC’s Quarterly Report\non Form 10-Q (File No. 001-42436) filed with the SEC on May 15, 2026).](https://www.sec.gov/ix?doc=/Archives/edgar/data/2029492/000121390026057775/ea0286948-10q_mountain.htm)\n\n[99.4*](tm2615904d7_ex99-4.htm)\n\n[Unaudited pro forma condensed combined financial\ninformation of Pubco as of March 31, 2026 and for the year ended December 31, 2025 and three months ended March 31,\n2026.](tm2615904d7_ex99-4.htm)\n\n[99.5*](tm2615904d7_ex99-5.htm)\n\n[Management’s Discussion and Analysis of Financial\nCondition and Results of Operations of Avalanche Treasury Company, LLC as of and for the three months ended March 31, 2026.](tm2615904d7_ex99-5.htm)\n\n*Filed\nherewith.\n\n**Previously\nfiled.\n\n(1)Certain\nschedules, exhibits and similar attachments have been omitted in accordance with Regulation S-K Item 601(a)(5). The registrant agrees\nto furnish supplementally a copy of all omitted information to the SEC upon its request.\n\n†Certain\npersonally identifiable information has been omitted from this exhibit pursuant to Item 601(a)(6) of Regulation S-K.\n\n15\n\n**SIGNATURES**\n\nPursuant to the requirements\nof the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto\nduly authorized.\n\n**AVALANCHE TREASURY CORPORATION**\n\nDate: June 17, 2026\nBy:\n/s/ Gerald Bartholomew Smith\n\nName:\nGerald Bartholomew Smith\n\nTitle:\nChief Executive Officer\nand President\n\n16"}