# EDGAR Filing Document

**Accession Number:** 0002093979
**File Stem:** 0000950103-26-002574
**Filing Date:** 2026-2
**Character Count:** 14124
**Document Hash:** 16b8340add662a80b0f8edff0893eff7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-26-002574.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000950103-26-002574

**CONFORMED SUBMISSION TYPE**: CB/A

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20260224

**DATE AS OF CHANGE**: 20260224

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MAGIC SOFTWARE ENTERPRISES LTD
- **CENTRAL INDEX KEY:** 0000876779
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 330477418
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CB/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-41906
- **FILM NUMBER:** 26672651

**BUSINESS ADDRESS:**
- **STREET 1:** YAHADUT CANADA 1 ST.
- **CITY:** OR YEHUDA ISRAEL
- **STATE:** L3
- **ZIP:** 6037501
- **BUSINESS PHONE:** 972-3-538-9474

**MAIL ADDRESS:**
- **STREET 1:** YAHADUT CANADA 1 ST.
- **CITY:** OR YEHUDA ISRAEL
- **STATE:** L3
- **ZIP:** 6037501
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Matrix I.T. Ltd.
- **CENTRAL INDEX KEY:** 0002093979

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CB/A

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 3 ATIR YEDA
- **CITY:** KFAR SABA
- **PROVINCE COUNTRY:** L3
- **ZIP:** 4464303
- **BUSINESS PHONE:** 97299598810

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 3 ATIR YEDA
- **CITY:** KFAR SABA
- **PROVINCE COUNTRY:** L3
- **ZIP:** 4464303

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM CB** **/A**

TENDER OFFER/RIGHTS OFFERING NOTIFICATION FORM

(AMENDMENT NO. 5)

Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to file this Form:

---

| | |
|:---|:---|
| Securities Act Rule 801 (Rights Offering) | ◻ |
| Securities Act Rule 802 (Exchange Offer) | ⌧ |
| Exchange Act Rule 13e-4(h)(8) (Issuer Tender Offer) | ◻ |
| Exchange Act Rule 14d-1(c) (Third Party Tender Offer) | ◻ |
| Exchange Act Rule 14e-2(d) (Subject Company Response) | ◻ |

---

---

| |
|:---|
| **Magic Software Enterprises Ltd.** |
| (Name of Subject Company) |
| **N/A** |
| (Translation of Subject Company's Name into English (if applicable)) |
| **Israel** |
| (Jurisdiction of Subject Company's Incorporation or Organization) |
| **Matrix IT Ltd.** |
| (Name of Person(s) Furnishing Form) |
| **Ordinary Shares, NIS 1.00 par value** |
| (Title of Class of Subject Securities) |
| **559166 10 3** |
| (CUSIP Number of Class of Securities (if applicable)) |
| **Yifat Givol, Adv.<br> Head of Legal Department and Corporate Secretary**<br> **3 Atir Yeda**<br> **Kfar Saba 4464303**<br> **Israel**<br> **Tel: +972 9 9598810** |
| (Name, Address (including zip code) and Telephone Number (including area code)<br> of Person(s) Authorized to Receive Notices and Communications on Behalf of the Filer) |
| <br> Copies to:<br>**Nir Dash, Adv.<br> Herzog Fox Ne'eman<br> Yitzhak Sadeh 6<br> Tel Aviv, Israel<br> Telephone: +972 3 692 2020** |
| **February 24, 2026** |
| (Date Tender Offer/Rights Offering Commenced) |

---

**PART I - INFORMATION SENT TO SECURITY HOLDERS**

**Item 1. Home Jurisdiction Documents**

(a) The following documents are attached as exhibits to this Form CB:

---

| | |
|:---|:---|
| **<u>Exhibit<br> Number</u>** |  |
| [99.1](dp242039_ex9901.htm) | [English translation of Immediate Report of Matrix IT Ltd. ("Matrix") including notice of receipt of the merger certificate and completion date of the merger transaction with Magic Software Enterprises Ltd. ("Magic"), filed by Matrix with the Israel Securities Authority and Tel Aviv Stock Exchange on February 24, 2026.](dp242039_ex9901.htm) |
| [99.2](dp242039_ex9902.htm) | [English translation of Immediate Report of Matrix including notice of completion of the merger transaction with Magic and results of the offering pursuant to the Shelf Offering Report in connection with the merger transaction, filed by Matrix with the Israel Securities Authority and Tel Aviv Stock Exchange on February 24, 2026.](dp242039_ex9902.htm) |

---

(b) Not applicable.

**Item 2. Informational Legends**

A legend complying with Rule 802(b) under the U.S. Securities Act of 1933, as amended, is included in each of the documents referred to in Item 1.

**PART II - INFORMATION NOT REQUIRED TO BE SENT TO SECURITY HOLDERS** 

Not applicable.

**PART III - CONSENT TO SERVICE OF PROCESS**

Matrix IT Ltd. submitted to the Securities and Exchange Commission a written irrevocable consent and power of attorney on Form F-X dated November 4, 2025.

**PART IV - SIGNATURES**

After due inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

---

| | |
|:---|:---|
| **Matrix IT Ltd.** | **Matrix IT Ltd.** |
| /s/ Nevo Brenner | /s/ Nevo Brenner |
| Name: | Nevo Brenner |
| Title: | Chief Financial Officer |

---

Date: February 24, 2026

## Exhibit 99.1

**Exhibit 99.1**

***This exchange offer (the "Offer") is being made for the ordinary shares of Magic Software Enterprises Ltd. (the "Issuer") by Matrix IT Ltd. (the "Offeror"), each of which is a company incorporated in Israel. The Offer and information distributed in connection with the Offer are subject to disclosure requirements of Israel that are different from those of the United States. Financial statements and financial information included in the document, if any, have been prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards) that may not be comparable to the financial statements or financial information of United States companies.***

***It may be difficult for you to enforce your rights and any claim you may have arising under U.S. federal securities laws in respect of the Offer, since the Issuer and the Offeror are located in Israel, and some or all of their officers and directors may be residents of Israel or other countries outside the U.S. You may not be able to sue a company incorporated outside the U.S. or its officers or directors in a non-U.S. court for violations of U.S. securities laws. It may be difficult to compel a company incorporated outside the U.S. and its affiliates to subject themselves to a U.S. court's judgment.***

***You should be aware that the issuer may purchase securities otherwise than under the exchange offer, such as in open market or privately negotiated purchases.***

![???????????? (????????) ??? ????????????????](image_003.jpg)

**Matrix IT Ltd.**

**(the "Company")**

February 24, 2026

---

| | |
|:---|:---|
| To<br> Tel Aviv Stock Exchange Ltd. (the "**TASE**")<br> <u>http://www.maya.tase.co.il</u> | To<br> Israel Securities Authority<br> <u>www.magna.gov.il</u> |

---

RE: **<u>Notice of Receipt of the Merger Certificate and Completion Date of the Merger Transaction with Magic</u>**

Further to the Company's reports<sup>1</sup> regarding its entry into a reverse triangular merger transaction pursuant to a merger agreement dated November 3, 2025, among the Company, Magic Software Enterprises Ltd. ("**Magic**") and Magitrix Ltd. (the "**Merger Transaction**" and the "**Merger Agreement**", as applicable), the Company is pleased to update as follows:

1. Today,
 February 24, 2026, the Company received the merger certificate from the Israeli Registrar
 of Companies (the "**Merger Certificate** "), and accordingly all conditions
 precedent to the completion of the Merger Transaction have been satisfied.

2. In
 light of the receipt of the Merger Certificate, trading in Magic's shares did not open
 today on the Tel Aviv Stock Exchange Ltd. ()"**TASE** "), and trading in Magic's
 shares will not open on Nasdaq. Furthermore, following the receipt of the Merger Certificate,
 no further transactions or transfers in Magic's shares may be effected.

3. Pursuant
 to Section 3.2 of the Shelf Offering Report, and in light of the fact that the Merger Certificate
 was received today prior to the commencement of trading on the TASE, the record date for
 the entitlement of Magic's shareholders to the Merger Consideration Shares (as defined
 in the Shelf Offering Report) is today, February 24, 2026 (the "**Record Date for Entitlement to the Merger Consideration Shares** ").

4. The
 allotment of the Merger Consideration Shares (as defined in the Shelf Offering Report) to
 Magic's shareholders who held Magic shares on the Record Date for Entitlement to the
 Merger Consideration Shares, and the completion of the transaction, will take place today,
 February 24, 2026.

5. It
 is hereby clarified that the consideration shares to be allotted to shareholders who held
 Magic shares on the Record Date for Entitlement to the Merger Consideration Shares, not through
 a TASE member, will be credited to the benefit of IBI Trust Management ()"**IBI** "),
 which will hold the consideration shares in trust for such shareholders. Additional information
 regarding the consideration shares and the manner of exercising the rights attached thereto
 will be provided to these shareholders by IBI and/or by Magic's transfer agent and/or
 through the bank, broker, or custodian through which they held Magic shares on the record
 date, as applicable.

**Sincerely, Matrix IT Ltd.**

By: Nevo Brenner, CFO

And Adv. Yifat Givol, Head of Legal Department and Company's Secretary

_______________

<sup>1</sup> The Company's notice of a special general meeting dated November 3, 2025 (Reference No.: 2025-01-083233); the Company's shelf offering report dated December 3, 2025 (Reference No.: 2025-01-096297) (the "**Shelf Offering Report**"); the Company's immediate report dated February 5, 2026 (Reference No.: 2026-01-012685); and the Company's immediate report dated February 18, 2026 (Reference No.: 2026-01-016029).

## Exhibit 99.2

**Exhibit 99.2**

***This exchange offer (the "Offer") is being made for the ordinary shares of Magic Software Enterprises Ltd. (the "Issuer") by Matrix IT Ltd. (the "Offeror"), each of which is a company incorporated in Israel. The Offer and information distributed in connection with the Offer are subject to disclosure requirements of Israel that are different from those of the United States. Financial statements and financial information included in the document, if any, have been prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards) that may not be comparable to the financial statements or financial information of United States companies.***

***It may be difficult for you to enforce your rights and any claim you may have arising under U.S. federal securities laws in respect of the Offer, since the Issuer and the Offeror are located in Israel, and some or all of their officers and directors may be residents of Israel or other countries outside the U.S. You may not be able to sue a company incorporated outside the U.S. or its officers or directors in a non-U.S. court for violations of U.S. securities laws. It may be difficult to compel a company incorporated outside the U.S. and its affiliates to subject themselves to a U.S. court's judgment.***

***You should be aware that the issuer may purchase securities otherwise than under the exchange offer, such as in open market or privately negotiated purchases.***

![???????????? (????????) ??? ????????????????](image_004.jpg)

**Matrix IT Ltd.**

**(the "Company")**

February 24, 2026

To Tel Aviv Stock Exchange Ltd. <u>http://www.maya.tase.co.il</u> To Israel Securities Authority <u>www.magna.gov.il</u>

RE: **<u>Notice of Completion of the Merger Transaction with Magic and Results of the Offering pursuant to the Shelf Offering Report in connection with the Merger Transaction</u>**

Pursuant to Regulation 36 of the Securities Regulations (Periodic and Immediate Reports), 5730-1970, pursuant to Section 30 of the Israeli Securities Law, 5728-1968 and the Securities Regulations (Notice of Results of an Offering under a Prospectus), 5729-1969, and further to the Company's reports<sup>1</sup> regarding its entry into a reverse triangular merger transaction pursuant to a merger agreement dated November 3, 2025, among the Company, Magic Software Enterprises Ltd. ("**Magic**") and Magitrix Ltd. (the "**Merger Transaction**" and the "**Merger Agreement**", as applicable), the Company is pleased to update that further to the satisfaction of all conditions precedent to the completion of the Merger Transaction, including the receipt of the Merger Certificate from the Israeli Registrar of Companies, the Merger Transaction was completed today. As part of the completion of the Merger Transaction, the Company acquired all of the issued and paid-up share capital of Magic, and in consideration thereof, the Company allotted to Magic's shareholders, as they were immediately prior to the opening of trading today on the TASE and on Nasdaq, pursuant to the Shelf Offering Report (as defined in footnote 1 below), the merger consideration shares, namely 0.5878202 ordinary shares of the Company, par value NIS 1.00 each (the "**Ordinary Shares**"), for each Magic share, and in the aggregate 28,861,564 Ordinary Shares of the Company. Following the completion of the transaction, Magic is a wholly owned private subsidiary of the Company.

**Sincerely, Matrix IT Ltd.**

By: Nevo Brenner, CFO

And Adv. Yifat Givol, General Counsel and Company Secretary

_________________

<sup>1</sup> The Company's notice of a special general meeting dated November 3, 2025 (Reference No.: 2025-01-083233); the Company's shelf offering report dated December 3, 2025 (Reference No.: 2025-01-096297) (the "**Shelf Offering Report**"); the Company's immediate report dated February 5, 2026 (Reference No.: 2026-01-012685); the Company's immediate report dated February 18, 2026 (Reference No.: 2026-01-016029); and the Company's immediate report dated February 24, 2026 (Reference No.: 2026-01-017191).