Company: ACTG
Filing Date: 2025-01-02
Form Type: 8-K/A
Source: 0001104659-25-000341
Chunk: 1

Company: ACACIA RESEARCH CORP
Filing Date: 2025-01-02
Form: 8-K/A
Chunk 1
---
12b-2 of this chapter). Emerging growth company¨

If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act.

<div align='center'>EXPLANATORY NOTE</div>

As previously disclosed in the Current Report on
Form 8-K filed by Acacia Research Corporation (the “Company”) on October 21, 2024 with the U.S. Securities and Exchange
Commission (the “Original Form 8-K”), on October 18, 2024 (the “Closing Date”), Deflecto Holdco LLC
(“Purchaser”), a wholly-owned subsidiary of the Company, acquired Deflecto Acquisition, Inc. (“Deflecto”),
pursuant to that certain Stock Purchase Agreement (the “Stock Purchase Agreement”) entered into on the same day with Deflecto
Holdings, LLC and Evriholder Finance LLC (collectively, the “Sellers”), Deflecto and the Sellers’ Representative named
therein. Pursuant to the Stock Purchase Agreement, Purchaser purchased all of the issued and outstanding equity interests of Deflecto,
upon the terms and subject to the conditions of the Stock Purchase Agreement (such purchase and sale, together with the other transactions
contemplated by the Stock Purchase Agreement, the “Transaction”). The Transaction closed simultaneously with the execution
of the Stock Purchase Agreement on October 18, 2024.

The Company is filing this Amendment to amend and
supplement the Original Form 8-K to provide the financial statements and pro forma financial information relating to the Transaction
required under Item 9.01 of Form 8-K as set forth below, which are incorporated herein by reference, and which were excluded from
the Original Form 8-K in reliance on the instructions to such item. This Amendment reports no other updates or amendments to the
Original Form 8-K. The pro forma financial information included in this Amendment has been presented for informational purposes only,
as required by Form 8-K. It does not purport to represent the actual results of operations that the Company would have achieved had
the Transaction been completed prior to the periods presented in the pro forma financial information and is not intended to project the
future results of operations that the Company may achieve after completion of the Transaction.

| Item 9.01. |     | Financial Statements and Exhibits. |