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8-K – 2026-04-20 – tm2611747d1_8ka.htm

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UNITED
STATES SECURITIES AND EXCHANGE COMMISSION
 

 
Washington, D.C.
20549
 

 
 
 

 
FORM
8-K/A
 

 
 
 

 
CURRENT
REPORT
 

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

 
 
 

 
April 17, 2026
 

 
Date
of Report (Date of earliest event reported)
 

 

Commission

File Number
 
Name
of Registrant; State or Other Jurisdiction of Incorporation; Address of

Principal Executive Offices; and Telephone Number
 
IRS
Employer Identification

Number

 
 
 
 
 

001-41137
 
CONSTELLATION
ENERGY CORPORATION
 
87-1210716

 
 
(a Pennsylvania
corporation)

1310 Point Street

Baltimore ,
Maryland 21231-3380

( 833 )  883-0162
 
 

 
 
 
 
 

333-85496
 
CONSTELLATION
ENERGY GENERATION, LLC
 
23-3064219

 
 
(a Pennsylvania
limited liability company)

200
Energy Way

Kennett
Square , Pennsylvania
19348-2473

( 833 )  883-0162
 
 

 

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))

 

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

 

Title of each class
 
Trading

Symbol(s)
 
Name of each
exchange on which registered

None
 
 
 
 

 

Indicate
by check mark whether any of the registrants are emerging growth companies 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 any of the registrants have 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.  ¨

 

Co-Registrant CIK
0001168165

Co-Registrant Amendment Flag
false

Co-Registrant Written Communications
false

Co-Registrant Solicitating Materials
false

Co-Registrant PreCommencement Tender Offer
false

Co-Registrant PreCommencement Issuer Tender Offer
false

Co-Registrant Entity Emerging Growth Company
false

 

 

 

 

 

Explanatory Note

 

This Amendment to the Form 8-K that was originally filed
with the U.S. Securities and Exchange Commission on March 20, 2026, is being filed for the sole purpose of updating the Report
of Independent Auditors for PricewaterhouseCoopers LLP included in Exhibit 99.1 to the Form 8-K, to include the firm’s
conformed signature, which was inadvertently omitted in the original filing. In addition, the consent filed as 23.2 to this Amendment is dated as of the filing date of this Amendment.

 

Item 8.01. Other Events

 

On January 7, 2026, Constellation Energy Corporation (Nasdaq:
CEG) (“CEG Parent”) and Constellation Energy Generation, LLC, a Pennsylvania limited liability company (“Constellation”)
completed the previously announced transactions contemplated by the Agreement and Plan of Merger, dated January 10, 2025 (the “Merger
Agreement”), by and among Calpine Corporation, a Delaware corporation (“Calpine”), certain wholly-owned direct and indirect
subsidiaries of Calpine and CEG Parent, and Volt Energy Holdings GP, LLC, a Delaware limited liability company, solely in its capacity
as the representative of the stockholders of Calpine (the “Merger”). As a result of the transactions contemplated by the Merger
Agreement, Calpine was converted into a limited liability company, Calpine LLC, and became an indirect, wholly owned subsidiary of Constellation.
In connection with the completion of the Merger, the following financial statements are filed as exhibits hereto:

 

· The audited consolidated financial statements of Calpine as of December 31, 2025 and 2024 and for the years ended December 31,
2025, 2024 and 2023, and the related notes to the consolidated financial statements, which are filed as Exhibit 99.1 to this Current
Report on Form 8-K and are incorporated herein by reference; and

 

· The unaudited pro forma condensed combined financial statements of CEG Parent and Constellation as of and for the year ended December 31,
2025, and the related notes to the unaudited pro forma condensed combined financial statements, which are filed as Exhibit 99.2 to
this Current Report on Form 8-K and are incorporated herein by reference.

 

The unaudited pro forma condensed combined financial statements give
pro forma effect to the acquisition of Calpine. The pro forma financial statements are derived from the historical financial statements
of CEG Parent, Constellation and Calpine.

 

Section 9 - Financial Statements and Exhibits

 

Item 9.01. Financial Statements and Exhibits

 

a) Financial statements of business to be acquired

 

The audited consolidated financial statements of Calpine as of December 31,
2025 and 2024 and for the years ended December 31, 2025, 2024 and 2023, and the related notes to the consolidated financial statements,
which are filed as Exhibit 99.1 to this Current Report on Form 8-K and are incorporated herein by reference.

 

b) Pro forma financial information

 

The unaudited pro forma condensed combined financial statements of
CEG Parent and Constellation as of and for the year ended December 31, 2025, and the related notes to the pro forma combined financial
statements, which are filed as Exhibit 99.2 to this Current Report on Form 8-K and are incorporated herein by reference.

 

 

 

 

Item 9.01. Financial Statements and Exhibits

 

Exhibit No.
 
Description

23.1
 
Consent
of Deloitte & Touche LLP, independent auditors for Calpine.

23.2
 
Consent
of PricewaterhouseCoopers LLP, independent auditors for Calpine.

99.1
 
Historical
audited financial statements of Calpine as of December 31, 2025 and 2024 and for the years ended December 31, 2025, 2024
and 2023.

99.2
 
Unaudited
pro forma condensed combined financial statements of CEG Parent and Constellation as of and for the year ended December 31,
2025.

101
 
Cover
Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document.

104
 
The
cover page from the Current Report on Form 8-K, formatted as Inline XBRL.

 

 

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities
Exchange Act of 1934, each Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 
CONSTELLATION
ENERGY CORPORATION

 
 

 
/s/
Shane P. Smith

 
Shane
P. Smith

 
Executive
Vice President and Chief Financial Officer

 
 

 
 

 
CONSTELLATION
ENERGY GENERATION, LLC

 
 

 
/s/
Shane P. Smith

 
Shane
P. Smith

 
Executive
Vice President and Chief Financial Officer

 
 

 

April 17, 2026