Company: ACTG
Filing Date: 2025-01-02
Form Type: 8-K/A
Source: 0001104659-25-000341
Chunk: 2

Company: ACACIA RESEARCH CORP
Filing Date: 2025-01-02
Form: 8-K/A
Chunk 2
---
| (a) | Financial statements of businesses acquired. |

The Audited Consolidated Financial Statements
of Deflecto Acquisition, Inc. and Subsidiaries as of and for the year ended December 31, 2023, and the notes related thereto,
are filed as Exhibit 99.1 and incorporated herein by reference.

The Unaudited Consolidated Financial Statements of Deflecto Acquisition, Inc. and Subsidiaries as of and for the six months ended June
30, 2024, and the notes related thereto, are filed as Exhibit 99.2 and incorporated herein by reference.

| (b) | Pro forma financial information. |

The Unaudited Pro Forma Condensed
Combined Financial Statements of the Company as of and for the six months ended June 30, 2024 and the year ended December 31,
2023, and the notes related thereto, are filed as Exhibit 99.3 and incorporated herein by reference. The Unaudited Pro Forma
Condensed Combined Financial Statements give effect to the Transaction on the basis, and subject to the assumptions, set forth in
accordance with Article 11 of Regulation S-X.

| (d) | Exhibits |

| Exhibit No. 
 23.1        
 99.1        
 99.2        |     | Description of Exhibit                                                                                                                                                            
 Consent of Baker Tilly US LLP.                                                                                                                                                    
 Audited Consolidated Financial Statements of Deflecto Acquisition, Inc. and Subsidiaries as of and for the year ended December 31, 2023.                                          
 Unaudited                                                                                                                                                                         
 Consolidated Financial Statements of Deflecto Acquisition, Inc. and Subsidiaries as of and for the six months ended                                                               
 June 30, 2024.                                                                                                                                                                    |
|:------------|:----|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 99.3        |     | Unaudited Pro Forma Condensed Combined Financial Statements of Acacia Research Corporation as of and for the six months ended June 30, 2024 and the year ended December 31, 2023. |
| 104         |     | Cover Page Interactive Data File (embedded within the Inline XBRL document)                                                                                                       |

<div align='center'>SIGNATURES</div>

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