{"filing":{"accession_number":"0001929980-26-000399","cik":"0002001288","ticker":"PN","company_name":"PN Smart Energy Ltd","form":"6-K","filing_date":"2026-07-30","report_date":"2026-07-30","primary_document":"skycorp_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2001288/000192998026000399/skycorp_6k.htm"},"events":[{"id":22134,"run_id":20004,"accession_number":"0001929980-26-000399","anchor_item_number":"EX-99.3","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"This exhibit presents unaudited pro forma condensed combined financial statements prepared under Regulation S-X Article 11 for a probable significant acquisition. The footnote discloses that PN Smart Energy Limited entered into a share acquisition agreement on April 30, 2026, to acquire an additional 56.0% equity interest in Nanjing Cesun Power Co., Ltd for approximately US$20.2 million, with the transaction closing on June 30, 2026. This acquisition converts Nanjing Cesun from a 44%-owned affiliate into a wholly-owned subsidiary, constituting a material change of control and acquisition activity requiring pro forma disclosure.","company_name":"PN Smart Energy Ltd","ticker":"PN","filing_date":"2026-07-30","form":"6-K","submitted_at":null,"items":[{"id":21991,"accession_number":"0001929980-26-000399","item_number":"EX-99.3","item_title":"skycorp_ex993.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"This exhibit presents unaudited pro forma condensed combined financial statements prepared under Regulation S-X Article 11 for a probable significant acquisition. The footnote discloses that PN Smart Energy Limited entered into a share acquisition agreement on April 30, 2026, to acquire an additional 56.0% equity interest in Nanjing Cesun Power Co., Ltd for approximately US$20.2 million, with the transaction closing on June 30, 2026. This acquisition converts Nanjing Cesun from a 44%-owned affiliate into a wholly-owned subsidiary, constituting a material change of control and acquisition activity requiring pro forma disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-31T00:02:44.318105+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":21989,"accession_number":"0001929980-26-000399","item_number":"EX-99.1","item_title":"skycorp_ex991.htm","event_type":"periodic_annual","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is a complete set of audited consolidated financial statements for Nanjing Cesun Power Co., Ltd. for the fiscal years ended September 30, 2025 and 2024, including balance sheets, statements of operations, changes in shareholders' equity, cash flows, and detailed notes. The auditor's report is dated July 30, 2026, and the statements are presented in accordance with U.S. GAAP. This is a periodic annual financial report (the foreign-issuer equivalent of a 10-K), not a discrete event or earnings release announcement. While the statements show operating losses and negative cash flows from operations, the exhibit itself is the financial report itself, which should be deferred for separate processing rather than classified as an event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-31T00:02:44.318105+00:00","company_name":"PN Smart Energy Ltd","ticker":"PN","filing_date":"2026-07-30"},{"id":21990,"accession_number":"0001929980-26-000399","item_number":"EX-99.2","item_title":"skycorp_ex992.htm","event_type":"periodic_annual","event_domain":"periodic","is_material":false,"confidence":0.85,"reasoning":"This is an auditor consent letter for incorporation by reference of audited consolidated financial statements for fiscal years ended September 30, 2025 and 2024 into a Form F-3 registration statement. The exhibit itself is a routine administrative disclosure (the consent document), but it evidences the filing of annual audited financial statements. The underlying financial statements are periodic annual reports, though this particular exhibit is the consent rather than the statements themselves. Classified as periodic_annual because the substantive disclosure being incorporated is the annual audited financial statements, not a discrete event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-31T00:02:44.318105+00:00","company_name":"PN Smart Energy Ltd","ticker":"PN","filing_date":"2026-07-30"},{"id":21991,"accession_number":"0001929980-26-000399","item_number":"EX-99.3","item_title":"skycorp_ex993.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"This exhibit presents unaudited pro forma condensed combined financial statements prepared under Regulation S-X Article 11 for a probable significant acquisition. The footnote discloses that PN Smart Energy Limited entered into a share acquisition agreement on April 30, 2026, to acquire an additional 56.0% equity interest in Nanjing Cesun Power Co., Ltd for approximately US$20.2 million, with the transaction closing on June 30, 2026. This acquisition converts Nanjing Cesun from a 44%-owned affiliate into a wholly-owned subsidiary, constituting a material change of control and acquisition activity requiring pro forma disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-31T00:02:44.318105+00:00","company_name":"PN Smart Energy Ltd","ticker":"PN","filing_date":"2026-07-30"}]}