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    BTC Development Corp. filed SEC Form 8-K: Other Events, Financial Statements and Exhibits

    2/24/26 4:00:38 PM ET
    $BDCI
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    false 0002042292 0002042292 2026-02-24 2026-02-24 0002042292 BDCI:UnitsEachConsistingOfOneClassOrdinaryShareAndOneWarrantMember 2026-02-24 2026-02-24 0002042292 BDCI:ClassOrdinarySharesParValue0.0001PerShareMember 2026-02-24 2026-02-24 0002042292 BDCI:WarrantEachRightEntitlingHolderToReceiveOneFourth14OfClassaOrdinaryShareMember 2026-02-24 2026-02-24 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

     

     

    UNITED STATES

    SECURITIES AND EXCHANGE COMMISSION

    Washington, D.C. 20549

     

    FORM 8-K

     

    CURRENT REPORT

     

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

     

    Date of Report (Date of earliest event reported): February 24, 2026

     

    BTC DEVELOPMENT CORP.

    (Exact name of registrant as specified in its charter)

     

    Cayman Islands   001-42873   98-1816717
    (State or other jurisdiction of
    incorporation or organization)
      (Commission File Number)   (I.R.S. Employer
    Identification Number)

     

    2929 Arch Street, Suite 200

    Philadelphia, PA

      19104
    (Address of principal executive offices)   (Zip Code)

     

    Registrant’s telephone number, including area code: (267) 703-4396

     

    Not Applicable

    (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))

     

    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. ☐

     

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

     

    Title of each class   Trading Symbol(s)   Name of each exchange on which registered
    Units, each consisting of one Class A ordinary share and one warrant    BDCIU   The Nasdaq Stock Market LLC
    Class A ordinary shares, par value $0.0001 per share   BDCI   The Nasdaq Stock Market LLC
    Warrant, each right entitling the holder to receive one fourth (1/4) of a Class A ordinary share    BDCIW   The Nasdaq Stock Market LLC

     

     

     

     

     

    Item 8.01. Other Events.

     

    On February 24, 2026, BTC Development Corp. made available to holders of its Class A ordinary shares its PFIC Annual Statement for fiscal year 2025, which is attached as Exhibit 99.1 to this Current Report on Form 8-K.

     

    Item 9.01.  Financial Statements and Exhibits.

     

    (d) Exhibits.

     

    Exhibit No.   Description
    99.1    BTC Development Corp. PFIC Annual Statement – Class A
    104    Cover Page Interactive Data File (embedded within the InLine XBRL document)

     

    1

     

     

    SIGNATURE

     

    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.

     

    Dated: February 24, 2026 BTC DEVELOPMENT CORP.
       
      By: /s/ R. Maxwell Smeal
      Name:   R. Maxwell Smeal
      Title: Chief Financial Officer

     

    2

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