Plum Acquisition Corp III ( (PLMJF) ) has shared an announcement.

On April 7, 2026, Plum III Merger Corp., Sierra Blanca Quarry, LLC, and Tactical Resources Corp. entered into an Asset Purchase Agreement, prompting Tactical to prepare unaudited pro forma condensed consolidated financial statements as of April 30, 2026, to illustrate the transaction’s anticipated impact on its balance sheet and income statement. Plum Acquisition Corp. III has furnished these illustrative, unaudited pro formas, which include significant transaction accounting adjustments such as a $30 million crushed aggregate inventory acquisition and trust cash true-ups, while cautioning that the figures are not indicative of actual results and highlighting extensive execution, market, regulatory and financing risks that could materially affect the outcome of the planned business combination.

The pro forma balance sheet shows a post-transaction combined asset base of about $39.2 million for Tactical and related entities, driven largely by the newly recognized inventory and increased cash, alongside materially higher current liabilities including more than $13.3 million in accounts payable and accrued liabilities. The companies stress that auditors have not provided assurance on these pro formas, that the data should not be relied upon as a forecast or as representative of past performance, and that completion, timing and benefits of the business combination remain uncertain amid numerous outlined risk factors affecting stakeholders, including potential changes in deal structure, redemptions, financing shortfalls and adverse market conditions.