{"filing":{"accession_number":"0001493152-26-040948","cik":"0001342958","ticker":"KUST","company_name":"KUSTOM ENTERTAINMENT, INC.","form":"8-K","filing_date":"2026-09-01","report_date":"2026-08-31","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1342958/000149315226040948/form8-k.htm"},"events":[{"id":30831,"run_id":28271,"accession_number":"0001493152-26-040948","anchor_item_number":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"summary":"The filing discloses entry into a definitive Unit Purchase Agreement on August 31, 2026, whereby Kustom Entertainment will acquire 100% of the equity interests of TFL, LLC for $89.6 million in cash plus $22.4 million in restricted common stock, with additional contingent consideration tied to EBITDA targets. This is a material acquisition transaction disclosed under Item 1.01 (Entry into a Material Definitive Agreement) and Item 3.02 (Unregistered Sales of Equity Securities), representing a transformational business combination that the company's CEO characterizes as \"transformational\" and the press release emphasizes will be \"immediately accretive to revenue, earnings and adjusted EBITDA.\"","company_name":"KUSTOM ENTERTAINMENT, INC.","ticker":"KUST","filing_date":"2026-09-01","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":33553,"accession_number":"0001493152-26-040948","item_number":null,"item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing discloses entry into a definitive Unit Purchase Agreement on August 31, 2026, whereby Kustom Entertainment will acquire 100% of the equity interests of TFL, LLC for $89.6 million in cash plus $22.4 million in restricted common stock, with additional contingent consideration tied to EBITDA targets. This is a material acquisition transaction disclosed under Item 1.01 (Entry into a Material Definitive Agreement) and Item 3.02 (Unregistered Sales of Equity Securities), representing a transformational business combination that the company's CEO characterizes as \"transformational\" and the press release emphasizes will be \"immediately accretive to revenue, earnings and adjusted EBITDA.\"","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-01T13:12:40.205789+00:00","company_name":"KUSTOM ENTERTAINMENT, INC.","ticker":"KUST","filing_date":"2026-09-01"}]}