# EDGAR Filing Document

**Accession Number:** 0000862861
**File Stem:** 0001493152-26-020950
**Filing Date:** 2026-5
**Character Count:** 12680
**Document Hash:** 4b31294c228f11f9b294e01485432bdf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-020950.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001493152-26-020950

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 20

**CONFORMED PERIOD OF REPORT**: 20260501

**ITEM INFORMATION**: Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AI Financial Corp
- **CENTRAL INDEX KEY:** 0000862861
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 411454591
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1227

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-19621
- **FILM NUMBER:** 26934214

**BUSINESS ADDRESS:**
- **STREET 1:** 325 E. WARM SPRINGS ROAD
- **STREET 2:** SUITE 102
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89119
- **BUSINESS PHONE:** 702-997-5968

**MAIL ADDRESS:**
- **STREET 1:** 325 E. WARM SPRINGS ROAD
- **STREET 2:** SUITE 102
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89119

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALT5 Sigma Corp
- **DATE OF NAME CHANGE:** 20240716

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JanOne Inc.
- **DATE OF NAME CHANGE:** 20190912

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN
- **DATE OF NAME CHANGE:** 19930328

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported) **May 1, 2026 (April 28, 2026)**

**AI FINANCIAL CORPORATION**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Nevada** | **000-19621** | **41-1454591** |
| (State or other jurisdiction<br> of incorporation) | (Commission<br> File Number) | (IRS Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **8548 Rozita Lee Avenue, Suite 305**<br> **Las Vegas, NV** | **89113** |
| (Address of principal executive offices) | (Zip Code) |

---

Registrant's telephone number, including area code 800-400-2247

ALT5 Sigma Corporation

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

---

| | |
|:---|:---|
| **Title of each class** | **Name of each exchange on which registered** |
| Common stock (par value $0.001 per share) AIFC | The Nasdaq Stock Market LLC |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-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. ☐

**Section 5 – Corporate Governance and Management**

**Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.**

ALT5 Sigma Corporation (the "Company", "we", "our", or "us") changed its corporate name from ALT5 Sigma Corporation to AI Financial Corporation on April 28, 2026, as of 11:59 pm PDT. We also changed our Nasdaq common stock ticker symbol from "ALTS" to "AIFC" as of the opening of the market on April 29, 2026. The name change was effected through a parent/subsidiary short-form merger of AI Financial Corporation, our wholly-owned Nevada subsidiary formed solely for the purpose of effectuating the name change (the "Name Change Subsidiary"), whereby it merged with and into the Company, with the Company being the surviving entity. In preparation for the name-change merger, we filed Articles of Incorporation of the Name Change Subsidiary with the Secretary of State of the State of Nevada on April 24, 2026. A copy of those Articles of Incorporation is attached hereto as Exhibit 3.23. Then, on April 28, 2026, to effectuate the name change, we filed Articles of Merger between the Name Change Subsidiary and us with the Secretary of State of the State of Nevada. A copy of the Articles of Merger is attached hereto as Exhibit 3.24. Our Board of Directors approved the name-change merger and, in accordance with Section 92A.180 of the Nevada Revised Statutes, approval by our stockholders was not required . Further, our website address changed from "alt5sigma.com" to "aifi.co." No action by our stockholders was required with respect to the ticker symbol change. Our CUSIP number and transfer agent remain unchanged.

**Section 7 – Regulation FD**

**7.01. Regulation FD Disclosure.**

On April 29, 2026, we issued a press release announcing our name and ticker symbol change. A copy of the press release is furnished as Exhibit 99.1 hereto.

The information in this Item 7.01, including Exhibit 99.1, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that Section, and shall not be deemed incorporated by reference into any of our filings under the Securities Act of 1933, as amended, or the Exchange Act, whether made before or after the date hereof and regardless of any general incorporation language in such filings, except to the extent expressly set forth by reference in such filing.

**Section 9 – Financial Statements and Exhibits**

**Item 9.01 Financial Statements and Exhibits.**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(d) Exhibits.**

---

| | |
|:---|:---|
| Exhibit No. | Description |
| 3.23 | [Articles of Incorporation of AI Financial Corporation (the Name Change Subsidiary), filed with the Secretary of State for the State of Nevada on April 24, 2026.](ex3-23.htm) |
| 3.24 | [Articles of Merger for ALT5 Sigma Corporation with and into ALT5 Corporation, filed with the Secretary of State for the State of Nevada on April 28, 2026, and effective on April 28, 2026.](ex3-24.htm) |
| 99.1 | [Press Release, dated April 29, 2026.](ex99-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **AI FINANCIAL CORPORATION** | **AI FINANCIAL CORPORATION** |
| Date: May 1, 2026 | By: | */s/ Tony Isaac* |
|  |  | Tony Isaac |
|  |  | Chief Executive Officer |

---

## Exhibit 3.23

**Exhibit 3.23**

![](ex3-23_001.jpg)

![](ex3-23_002.jpg)

## Exhibit 3.24

**Exhibit 3.24**

![](ex3-24_001.jpg)

![](ex3-24_002.jpg)

![](ex3-24_003.jpg)

![](ex3-24_004.jpg)

## Exhibit 99.1

**Exhibit 99.1**

**AI Financial Corporation (Formerly ALT5 Sigma) Begins Trading Under New Nasdaq Ticker Symbol "AIFC"**

*Ticker change reflects the Company's continued evolution across payments, tokenization, and AI-driven infrastructure*

 

**LAS VEGAS, NV — April 29, 2026 — <u>AI Financial Corporation</u> (NASDAQ: AIFC) (FRA:5AR1) ("AiFi" or the "Company")**, formerly ALT5 Sigma Corporation (NASDAQ: ALTS), a fintech company providing blockchain-powered payment, trading, and settlement infrastructure for digital assets, today announced that its common stock will begin trading under its new corporate name and Nasdaq ticker symbol, **AIFC**, effective at the open of market trading today, Wednesday, April 29, 2026.

The Company's common stock ceased trading under the ticker symbol ALTS following after-market trading on Tuesday, April 28, 2026, and now trades under the new ticker symbol AIFC. The Company will continue to trade on The Nasdaq Stock Market without interruption, and the CUSIP number associated with its common stock will remain unchanged. The Company's Frankfurt ticker symbol, 5AR1, will remain unchanged. No action is required by existing stockholders.

The name change reflects the Company's continued evolution toward a broader financial platform that will be designed to support increasingly programmable and automated financial activity.

Tony Isaac, President and Chief Executive Officer, stated:

"Today marks an important milestone as we begin trading as AI Financial Corporation under our new Nasdaq ticker symbol, AIFC. Our focus has been on building a strong operating foundation across payment processing, trading, and settlement. AiFi represents the next step in that evolution, positioning the Company to evaluate opportunities at the intersection of payments, tokenization, and AI."

**About AI Financial Corporation (AiFi)**

AI Financial Corporation (Nasdaq: AIFC) is a fintech company providing global payments, trading, and settlement infrastructure for digital assets, including solutions that support crypto-to-fiat and fiat-to-crypto transactions. Built on infrastructure that has processed more than $8 billion in cumulative transaction volume since inception, AiFi serves institutional and enterprise clients across the evolving digital financial ecosystem. The Company is focused on expanding its platform capabilities to support emerging forms of financial activity, including tokenization, software-driven financial systems, and AI-enabled applications and autonomous transaction infrastructure.

***Forward-Looking Statements***

 

*This press release contains "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995 and other applicable securities laws. Forward-looking statements generally relate to future events or the Company's future financial or operating performance and may include statements regarding the Company's strategic direction, the expected benefits of the corporate name and ticker symbol change, and potential future initiatives.*

 

*In some cases, forward-looking statements can be identified by terminology such as "may," "will," "could," "should," "expect," "plan," "anticipate," "intend," "believe," "estimate," "potential," "continue," or the negative of these terms or other comparable terminology. These statements are based on management's current expectations, assumptions, and beliefs, and are subject to a number of risks, uncertainties, and other factors that could cause actual results to differ materially from those described in the forward-looking statements.*

 

*These risks and uncertainties include, but are not limited to: the availability of capital to support future development; the Company's ability to develop, acquire, or integrate new technologies; the Company's ability to execute on its strategy under its new corporate identity and ticker symbol; changes in market conditions; regulatory developments affecting the Company's business; and other risks and uncertainties described in the Company's filings with the Securities and Exchange Commission, including its most recent Annual Report on Form 10-K and subsequent filings.*

 

*Forward-looking statements relating to potential future platform capabilities, including those associated with tokenized assets and on-chain financial infrastructure, are subject to ongoing evaluation. The Company does not currently offer certain of these capabilities within its commercial platform, and there can be no assurance that such capabilities will be successfully developed or implemented.*

 

*Forward-looking statements speak only as of the date they are made, and the Company undertakes no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise, except as required by law.*

 

**Investor Relations**

Gateway Group, Inc.

Phone: +1 (949) 574-3860

Email: AIFC@gateway-grp.com