Item 2.01 Completion of Acquisition or Disposition of Assets. The disclosure set forth under

Item 9.01 Financial Statements and Exhibits. (a) Financial Statements of Business Acquired Unaudited consolidated financial statements as of September 30, 2025, and for the Six Months Ended September 30, 2025 and 2024, and the related notes, which are included as Exhibit 99.1 hereto and incorporated herein by reference; and ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── Audited consolidated financial statements for the years ended March 31, 2025, and March 31, 2024, and the related notes, which are included as Exhibit 99.2 hereto and incorporated herein by reference. ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── (b) Pro Forma Financial Information The unaudited pro forma combined balance sheets of the Company and MindWave as of September 30, 2025 have been prepared to reflect the effects of the merger as if it occurred on September 30, 2025. The unaudited pro forma combined statements of operations for the Company and MindWave for the six months ended September 30, 2025 combine the historical results and operations of the Company and APUS giving effect to the merger as if it occurred on April 1, 2025. The unaudited pro forma combined statements of operations for the Company and MindWave for the twelve months ended March 31, 2025 combine the historical results and operations of the Company and MindWave giving effect to the merger as if it occurred on April 1, 2024, which are included as Exhibit 99.3 hereto and incorporated herein by reference. ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── (d) Exhibits Exhibit Description No. 99.1 Unaudited consolidated financial statements as of September 30, 2025, and for the six months ended September 30, 2025 and 2024 99.2 Audited consolidated financial statements for the years ended March 31, 2025 and March 31, 2024 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── 99.3 Unaudited proforma consolidated financial information 104 Cover Page Interactive SIGNATURE