{"url_path":"/sec/cgctw/8-k/2026-06-10/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":"2026-06-10","source_url":"https://www.sec.gov/Archives/edgar/data/2049662/0001104659-26-072433-index.html","accession_number":"0001104659-26-072433","cik":"0002049662","ticker":"FAC","issuer_name":"Factorial Energy Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2049662/0001104659-26-072433-index.html","primary_entity_key":"0002049662","primary_entity_name":"Factorial Energy Inc."},"word_count":1077,"has_tables":true,"body_markdown":"**Item 9.01. Financial Statements and Exhibits**\n\n \n\n*(a)**Financial statements of businesses acquired.*\n\n \n\nThe financial statements of Factorial as of and\nfor the years ended December 31, 2025 and 2024, and the related notes thereto included in the Proxy Statement/Prospectus are incorporated\nherein by reference.\n\n \n\nThe unaudited condensed financial statements of\nFactorial as of and for the three months ended March 31, 2026 and 2025, and the related notes thereto, are set forth in Exhibit 99.1\nand are incorporated herein by reference.\n\n \n\nThe financial statements of CGC as of and for\nthe years ended December 31, 2025 and 2024, and the related notes thereto, included in the Proxy Statement/Prospectus are incorporated\nherein by reference. The financial statements of CGC as of and for the three months ended March 31, 2026 and 2025, and the related\nnotes thereto, included in CGC’s 10-Q are incorporated herein by reference.\n\n \n\n*(b)**Pro forma financial information.*\n\n \n\nThe unaudited pro forma condensed combined financial\ninformation of PubCo as of and for the three months ended March 31, 2026 and for the year ended December 31, 2025, is set forth\nin Exhibit 99.2 hereto and is incorporated herein by reference.\n\n \n\n \n\n \n\n*(c)**Exhibits*\n\n \n\n**Exhibit\nNo.**\n \n**Description**\n\n[2.1 †](https://www.sec.gov/Archives/edgar/data/1788013/000110465926056342/tm264324-14_424b3.htm#fANNEA)\n \n[Business Combination Agreement,\nby and among Cartesian Growth Corporation III, Factorial Inc. and Fenway MS, Inc., dated as of December 17, 2025 (incorporated\nby reference to Annex A-1 to the Registrant’s Proxy Statement/Prospectus filed on May 6, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926056342/tm264324-14_424b3.htm#fANNEA)\n\n[2.2](https://www.sec.gov/Archives/edgar/data/1788013/000110465926056342/tm264324-14_424b3.htm#fANNEA2)\n \n[Amendment No. 1 to\nBusiness Combination Agreement, by and among Cartesian Growth Corporation III, Factorial Inc. and Fenway MS, Inc., dated as\nof March 26, 2026 (incorporated by reference to Annex A-2 to the Registrant’s Proxy Statement/Prospectus filed on May 6,\n2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926056342/tm264324-14_424b3.htm#fANNEA2)\n\n[2.3](https://www.sec.gov/Archives/edgar/data/2049662/000110465926063016/tm2614914d1_ex2-1.htm)\n \n[Amendment No. 2 to\nBusiness Combination Agreement, by and among Cartesian Growth Corporation III, Factorial Inc. and Fenway MS, Inc., dated as\nof May 18, 2026 (incorporated by reference to the Registrant’s Current Report on Form 8-K filed on May 18, 2026).](https://www.sec.gov/Archives/edgar/data/2049662/000110465926063016/tm2614914d1_ex2-1.htm)\n\n[3.1*](tm2617149d1_ex3-1.htm)\n \n[Factorial Energy Inc. Certificate\nof Incorporation.](tm2617149d1_ex3-1.htm)\n\n[3.2*](tm2617149d1_ex3-2.htm)\n \n[Factorial Energy Inc. Bylaws.](tm2617149d1_ex3-2.htm)\n\n[4.1*](tm2617149d1_ex4-1.htm)\n \n[Specimen PubCo Series A\nCommon Stock Certificate of Factorial Energy Inc.](tm2617149d1_ex4-1.htm)\n\n[4.2*](tm2617149d1_ex4-2.htm)\n \n[Amended and Restated Warrant\nAgreement, dated June 5, 2026, between Factorial Energy Inc. and Continental Stock Transfer & Trust Company.](tm2617149d1_ex4-2.htm)\n\n[10.1*](tm2617149d1_ex10-1.htm)\n \n[Amended and Restated Registration\nRights Agreement, dated as of June 5, 2026, by and between the Registrant, CGC III Sponsor LLC, CGC III Sponsor DirectorCo LLC,\nCantor Fitzgerald & Co., certain former stockholders of Factorial Inc., and other persons and entities.](tm2617149d1_ex10-1.htm)\n\n[10.2](https://www.sec.gov/Archives/edgar/data/1788013/000110465926056342/tm264324-14_424b3.htm#tANNE)\n \n[Form of Investor Stock\nPurchase Agreement, dated December 17, 2025, by and between the Registrant and each PIPE Investor (incorporated by reference\nto Annex E in the Registrant’s Proxy Statement/Prospectus filed on May 6, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926056342/tm264324-14_424b3.htm#tANNE)\n\n[10.3#^](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d26.htm)\n \n[Common Development Agreement,\ndated November 26, 2021, by and between Factorial Inc. and Mercedes-Benz Research & Development North America, Inc.,\nas amended by that certain Amendment #1, dated August 1, 2025 (incorporated by reference to the exhibit 10.26 to Registrant’s\nRegistration Statement on Form S-4/A filed on April 14, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d26.htm)\n\n[10.4#^](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d27.htm)\n \n[Joint Development Agreement,\ndated August 20, 2021, by and between Factorial Inc. and Hyundai Motor Company (incorporated by reference to the exhibit 10.27\nto Registrant’s Registration Statement on Form S-4/A filed on April 14, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d27.htm)\n\n[10.5#^](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d25.htm)\n \n[Collaboration Agreement,\ndated August 1, 2025, by and between Factorial Inc. and FCA US LLC (incorporated by reference to the exhibit 10.25 to Registrant’s\nRegistration Statement on Form S-4/A filed on April 14, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d25.htm)\n\n[10.6#^](https://www.sec.gov/Archives/edgar/data/1788013/000110465926035439/tmb-20260326xex10d24.htm)\n \n[Joint Development Agreement,\ndated February 2, 2026, by and between Factorial Inc. and PowerCo SE (incorporated by reference to the exhibit 10.24 to Registrant’s\nRegistration Statement on Form S-4 filed on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926035439/tmb-20260326xex10d24.htm)\n\n[10.7^](https://www.sec.gov/Archives/edgar/data/1788013/000110465926035439/tmb-20260326xex10d25.htm)\n \n[Sublease, by and among\n805 Middlesex Turnpike Owner LLC, ClearMotion, Inc. and Factorial Inc., dated November 11, 2022 (incorporated by reference\nto the exhibit 10.25 to Registrant’s Registration Statement on Form S-4 filed on March 27, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926035439/tmb-20260326xex10d25.htm)\n\n[10.8*+](tm2617149d1_ex10-8.htm)\n \n[Employment Agreement by\nand between the Registrant and Siyu Huang.](tm2617149d1_ex10-8.htm)\n\n[10.9*+](tm2617149d1_ex10-9.htm)\n \n[Employment Agreement by\nand between the Registrant and Alex Yu.](tm2617149d1_ex10-9.htm)\n\n[10.10*+](tm2617149d1_ex10-10.htm)\n \n[Employment Agreement by\nand between the Registrant and Jason Duva.](tm2617149d1_ex10-10.htm)\n\n[10.11*+](tm2617149d1_ex10-11.htm)\n \n[Employment Agreement by\nand between the Registrant and Richard Wei.](tm2617149d1_ex10-11.htm)\n\n[10.12*+](tm2617149d1_ex10-12.htm)\n \n[Employment Agreement by\nand between the Registrant and Joseph Taylor.](tm2617149d1_ex10-12.htm)\n\n[10.13+](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d20.htm)\n \n[Form of Restrictive\nCovenant Agreement (incorporated by reference to the exhibit 10.20 to Registrant’s Registration Statement on Form S-4/A\nfiled on April 14, 2026).](https://www.sec.gov/Archives/edgar/data/1788013/000110465926042746/tmb-20260413xex10d20.htm)\n\n[10.14*+](tm2617149d1_ex10-14.htm)\n \n[Form of Director Indemnification\nAgreement.](tm2617149d1_ex10-14.htm)\n\n[10.15*+](tm2617149d1_ex10-15.htm)\n \n[Form of Officer Indemnification\nAgreement.](tm2617149d1_ex10-15.htm)\n\n[10.16*+](tm2617149d1_ex10-16.htm)\n \n[Factorial Inc. 2019 Stock\nIncentive Plan, as amended, and forms of award agreements thereunder.](tm2617149d1_ex10-16.htm)\n\n[10.17*+](tm2617149d1_ex10-17.htm)\n \n[2026 Equity Incentive Plan\nof Factorial Energy Inc., and forms of award agreements thereunder.](tm2617149d1_ex10-17.htm)\n\n[10.18*+](tm2617149d1_ex10-18.htm)\n \n[2026 Employee Stock Purchase\nPlan of Factorial Energy Inc.](tm2617149d1_ex10-18.htm)\n\n[10.19*+](tm2617149d1_ex10-19.htm)\n \n[Executive Change in Control\nSeverance Plan of Factorial Energy Inc.](tm2617149d1_ex10-19.htm)\n\n[10.20*+](tm2617149d1_ex10-20.htm)\n \n[Senior Executive Cash Incentive\nBonus Plan of Factorial Energy Inc.](tm2617149d1_ex10-20.htm)\n\n[10.21*+](tm2617149d1_ex10-21.htm)\n \n[Non-Employee Director Compensation\nPolicy of Factorial Energy Inc.](tm2617149d1_ex10-21.htm)\n\n[14.1*](tm2617149d1_ex14-1.htm)\n \n[Code of Business Conduct\nand Ethics.](tm2617149d1_ex14-1.htm)\n\n[16.1*](tm2617149d1_ex16-1.htm)\n \n[Letter from CBIZ CPAs P.C.\ndated June 10, 2026.](tm2617149d1_ex16-1.htm)\n\n[21.1*](tm2617149d1_ex21-1.htm)\n \n[Subsidiaries of the Registrant.](tm2617149d1_ex21-1.htm)\n\n[99.1*](tm2617149d1_ex99-1.htm)\n \n[The unaudited condensed\nfinancial statements of Factorial as of March 31, 2026 and for the three months ended March 31, 2026 and 2025.](tm2617149d1_ex99-1.htm)\n\n[99.2*](tm2617149d1_ex99-2.htm)\n \n[The unaudited pro forma\ncondensed combined financial information of PubCo as of and for the three months ended March 31, 2026 and for the year ended\nDecember 31, 2025.](tm2617149d1_ex99-2.htm)\n\n[99.3*](tm2617149d1_ex99-3.htm)\n \n[Management’s discussion\nand analysis of the financial condition and results of operations of Factorial for the three months ended March 31, 2026 and\n2025.](tm2617149d1_ex99-3.htm)\n\n[99.4*](tm2617149d1_ex99-4.htm)\n \n[Press Release, dated June 8,\n2026.](tm2617149d1_ex99-4.htm)\n\n104\n \nCover Page Interactive\nData File (embedded within the Inline XBRL document)\n\n \n\n*\nFiled herewith.\n\n†\nCertain schedules and exhibits have been omitted pursuant to Item 601(b)(2) of Regulation S-K. The registrant agrees to furnish supplementally a copy of any omitted schedule or exhibit to the Commission upon request.\n\n#\nPortions of this exhibit have been omitted because they are both (i) not material and (ii) the type of information that the registrant treats as private or confidential.\n\n^\nCertain schedules and similar attachments to this exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5). The Registrant agrees to furnish a copy of all omitted schedules and similar attachments to the Commission upon its request.\n\n+\nIndicates management contract or compensatory plan.\n\n \n\n \n\n \n\n**SIGNATURE**\n\n \n\nPursuant to the requirements of the Exchange Act,\nthe registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n \n\n**FACTORIAL ENERGY INC.**\n \n\n \n \n \n\nBy:\n/s/ Siyu Huang\n \n\nName:\nSiyu Huang\n \n\nTitle:\nChief Executive Officer\n \n\n \n\nDate: June 10, 2026"}