Business Context and Reporting Period
Company: CSLM Digital Asset Acquisition Corp III, Ltd (KOYN)
Filing Type: Form 8-K (Current Report)
Date of Report: April 9, 2026
Reporting Period: Fiscal Year 2025 (for the attached PFIC statement)
The registrant is an emerging growth company incorporated in the Cayman Islands. It is a Special Purpose Acquisition Company (SPAC) with units, Class A ordinary shares, and warrants trading on The Nasdaq Stock Market LLC.
Key Financial Metrics
This filing does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity data. The report serves solely to notify investors of the availability of a tax-related document.
Material Changes
No material financial changes or operational events are reported in this filing. The only event disclosed is the publication of the PFIC Annual Information Statement for fiscal year 2025.
Guidance, Outlook, and Risks
Management Commentary: The company has made the PFIC Annual Information Statement available on its website (www.koynspac.com) as Exhibit 99.1.
Risks and Contingencies: The filing explicitly encourages investors to consult their own tax advisors regarding the application of Passive Foreign Investment Company (PFIC) rules. No other risks or unusual items are disclosed in this specific report.
Investor Verification Checklist
- Verify the availability and content of the PFIC Annual Information Statement for fiscal year 2025 at www.koynspac.com.
- Consult a tax advisor to understand the implications of the PFIC rules on the investment.
- Confirm the trading status of the Units (KOYNU), Class A shares (KOYN), and Warrants (KOYNW) on Nasdaq.