{"url_path":"/sec/nrg/8-k/2026-03-02/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 **","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-03-02","source_url":"https://www.sec.gov/Archives/edgar/data/1013871/0001104659-26-022295-index.html","accession_number":"0001104659-26-022295","cik":"0001013871","ticker":"NRG","issuer_name":"NRG ENERGY, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1013871/0001104659-26-022295-index.html","primary_entity_key":"0001013871","primary_entity_name":"NRG ENERGY, INC."},"word_count":721,"has_tables":true,"body_markdown":"**Item 9.01.**\n**Financial Statements and Exhibits.**\n\n \n\n**(a) Financial Statements of Business Acquired**\n\n \n\n1.Audited consolidated financial statements\nof Lightning Power, LLC and its subsidiaries as of December 31, 2025 and for the year\nended December 31, 2025 and for the period August 9, 2024 to December 31,\n2024 and the related notes thereto, which are included as Exhibit 99.1 hereto and incorporated\nherein by reference;\n\n \n\n2.Audited combined financial statements of Fund\nIII Projects for the period January 1, 2024 to August 8, 2024, and the year ended\nDecember 31, 2023 and the related notes, which are included as Exhibit 99.2 and\nincorporated by reference herein;\n\n \n\n3.Audited consolidated financial statements\nof Gridiron Intermediate Holdings, LLC and its subsidiaries for the period January 1,\n2024 to August 8, 2024, and the year ended December 31, 2023 and the related notes,\nwhich are included as Exhibit 99.3 and incorporated by reference herein;\n\n \n\n4.Audited consolidated financial statements\nof Linebacker Power Funding, LLC and its subsidiaries as of December 31, 2025 and for\nthe years ended December 31, 2025 and 2024 and the related notes thereto, which are\nincluded as Exhibit 99.4 hereto and incorporated herein by reference; and\n\n \n\n5.Audited consolidated financial statements\nof CCS Power Finance Co, LLC and its subsidiaries as of December 31, 2025 and for the\nyears ended December 31, 2025 and 2024 and the related notes thereto, which are included\nas Exhibit 99.5 hereto and incorporated herein by reference.\n\n \n\n**(b) Pro Forma Financial Information**\n\n \n\nThe Company is providing the unaudited\npro forma combined financial information of the Company, after giving effect to the Transaction, which includes the unaudited pro forma\ncombined balance sheet as of December 31, 2025 and the unaudited pro forma combined statement of operations for the year ended\nDecember 31, 2025. Such unaudited pro forma combined financial information and the related notes thereto is set forth in Exhibit 99.6\nhereto and incorporated herein by reference.\n\n \n\n**(d) Exhibits**\n\n \n\nExhibit\nNo.\n \nDescription\n\n \n \n\n[23.1](tm267426d2_ex23-1.htm)\n \n[Consent of KPMG LLP, independent auditors of Lightning Power, LLC.](tm267426d2_ex23-1.htm)\n\n \n \n \n\n[23.2](tm267426d2_ex23-2.htm)\n \n[Consent of KPMG LLP, independent auditors of Fund III Projects.](tm267426d2_ex23-2.htm)\n\n \n \n \n\n[23.3](tm267426d2_ex23-3.htm)\n \n[Consent of KPMG LLP, independent auditors of Gridiron Intermediate Holdings, LLC.](tm267426d2_ex23-3.htm)\n\n \n \n \n\n[23.4](tm267426d2_ex23-4.htm)\n \n[Consent of KPMG LLP, independent auditors of Linebacker Power Funding, LLC.](tm267426d2_ex23-4.htm)\n\n \n \n \n\n[23.5](tm267426d2_ex23-5.htm)\n \n[Consent of KPMG LLP, independent auditors of CCS Power Finance Co, LLC.](tm267426d2_ex23-5.htm)\n\n \n \n \n\n[99.1](tm267426d2_ex99-1.htm)\n \n[Audited consolidated financial statements of Lightning Power, LLC and its subsidiaries as of December 31, 2025 and for the year ended December 31, 2025 and for the period August 9, 2024 to December 31, 2024 and the related notes thereto.](tm267426d2_ex99-1.htm)\n\n \n \n \n\n[99.2](https://www.sec.gov/Archives/edgar/data/1013871/000110465925092754/tm2526385d1_ex99-4.htm)\n \n[Audited combined financial statements of Fund III Projects for the period January 1, 2024 to August 8, 2024, and the year ended December 31, 2023 and the related notes thereto (incorporated by reference to Exhibit 99.4 to the Company’s Current Report on Form 8-K filed with the SEC on September 24, 2025, File No. 001-15891).](https://www.sec.gov/Archives/edgar/data/1013871/000110465925092754/tm2526385d1_ex99-4.htm)\n\n \n \n \n\n[99.3](https://www.sec.gov/Archives/edgar/data/1013871/000110465925092754/tm2526385d1_ex99-6.htm)\n \n[Audited consolidated financial statements of Gridiron Intermediate Holdings, LLC and its subsidiaries for the period January 1, 2024 to August 8, 2024, and the year ended December 31, 2023 and the related notes thereto (incorporated by reference to Exhibit 99.6 to the Company’s Current Report on Form 8-K filed with the SEC on September 24, 2025, File No. 001-15891).](https://www.sec.gov/Archives/edgar/data/1013871/000110465925092754/tm2526385d1_ex99-6.htm)\n\n \n \n \n\n[99.4](tm267426d2_ex99-4.htm)\n \n[Audited consolidated financial statements of Linebacker Power Funding, LLC and its subsidiaries as of December 31, 2025 and for the years ended December 31, 2025 and 2024 and the related notes thereto.](tm267426d2_ex99-4.htm)\n\n \n \n \n\n[99.5](tm267426d2_ex99-5.htm)\n \n[Audited consolidated financial statements of CCS Power Finance Co, LLC as of December 31, 2025 and for the years ended December 31, 2025 and 2024 and the related notes thereto.](tm267426d2_ex99-5.htm)\n\n \n \n \n\n[99.6](tm267426d2_ex99-6.htm)\n \n[Unaudited pro forma combined financial information of NRG Energy, Inc. after giving effect to the Transaction, which includes the unaudited pro forma combined balance sheet as of December 31, 2025 and the unaudited pro forma combined statements of operations for the year ended December 31, 2025, and the related notes thereto.](tm267426d2_ex99-6.htm)\n\n \n \n \n\n104\n \nCover Page Interactive Data File - the cover page XBRL tags are embedded within the IXBRL document.\n\n \n\n \n\n \n\n \n\n**SIGNATURES**\n\n \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 \n\nDated: March 2, 2026\n**NRG Energy, Inc.**\n\n \n(Registrant)\n\n \n \n\n \nBy:\n/s/ Christine A. Zoino\n\n \n \nChristine A. Zoino\n\n \n \nCorporate Secretary"}