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NASDAQ: SITM SITIME Corp 8-K

SiTime files required financials for Renesas Timing Product Business acquisition

Filed May 19, 2026 · Period ending May 19, 2026 · ~1 min read

2 key changes 1 high relevance 1 section

Key Changes

  • high

    SiTime disclosed pro forma financials showing what the combined company would look like after acquiring Renesas's Timing Product Business, as if the deal closed January 1, 2025. This gives investors their first detailed view of the combined entity's expected financial profile.

  • medium

    The company filed audited financial statements for the target business covering 2024-2025, plus unaudited Q1 2026 results. These statements reveal the historical performance of the timing business SiTime is acquiring from Renesas.

Summary

SiTime filed mandatory financial disclosures related to its previously announced acquisition of Renesas's Timing Product Business. The filing includes both historical financials for the target business and pro forma statements showing what the combined company would have looked like if the deal had closed earlier. This is a standard regulatory requirement under SEC rules when a company announces a significant acquisition.

For retail investors, these documents provide the first detailed look at the financial characteristics of the business SiTime is buying. The pro forma statements are particularly important because they illustrate the expected scale and profitability of the combined entity, though the company cautions these are illustrative snapshots, not predictions of future performance. Watch for the actual closing announcement and management's first guidance for the combined company, which will provide concrete expectations rather than the backward-looking pro forma view presented here.

Section-by-Section Diff

Event · Item 9.01 — Financial Statements and Exhibits

~900 words

Item 9.01 — Financial Statements and Exhibits filed; see Key Changes for terms.

2 Added
Added Timing Product Business acquisition financials medium

Added in current filing · verify on EDGAR →

Pursuant to Rule 3-05 of Regulation S-X, the Company is filing herewith (i) the audited combined financial statements of the Timing Product Business as of and for the years ended December 31, 2025 and 2024, which are filed as Exhibit 99.1 and incorporated by reference herein, and (ii) the unaudited interim combined financial statements of the Timing Product Business as of March 31, 2026, and for the three months ended March 31, 2026 and 2025, which are filed as Exhibit 99.2 and incorporated by reference herein.

SiTime is filing audited and unaudited financial statements for Renesas's Timing Product Business, which it previously agreed to acquire. These statements cover fiscal years 2024-2025 and Q1 2026, providing investors visibility into the target business's historical performance. This is a standard regulatory requirement following an acquisition announcement.

Added Pro forma financial information high

Added in current filing · verify on EDGAR →

Pursuant to Article 11 of Regulation S-X, the Company is filing herewith (i) the unaudited pro forma condensed combined balance sheet as of March 31, 2026, of the Company, giving effect to the Acquisition as if it had been completed on March 31, 2026; and (ii) the unaudited pro forma condensed combined income statements for the three months ended March 31, 2026 and the year ended December 31, 2025, giving effect to the Acquisition as if it had been completed on January 1, 2025

SiTime provides pro forma financials showing what the combined company would have looked like if the acquisition had closed on March 31, 2026 (balance sheet) or January 1, 2025 (income statements). This helps investors understand the expected financial impact of combining SiTime with the Timing Product Business, though the company notes these are illustrative and not predictive of actual future results.

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