AXL American Axle & Manufacturing Holdings Inc - 8-K/A

Item 9.01 Financial Statements and Exhibits.

(a) Financial statements of businesses acquired.

The
audited consolidated financial statements of Dowlais as of December 31, 2025 and 2024, and for each of the fiscal years ended December
31, 2025 and 2024 with the notes related thereto and the Report of Independent Auditors thereon are filed
as Exhibit 99.1 hereto and incorporated herein by reference. The consent of Deloitte LLP, independent auditors
of Dowlais, is filed as Exhibit 23.1 hereto and incorporated herein by reference.

(b) Pro forma financial information.

The unaudited pro forma condensed combined balance
sheet as of December 31, 2025, giving effect to the Business Combination as if it had occurred on December 31, 2025, and the unaudited
pro forma condensed combined statement of income for the fiscal year ended December 31, 2025, giving effect to the Business Combination
as if it had occurred on January 1, 2025 and the notes related thereto, are filed as Exhibit 99.2 hereto and incorporated herein by reference.

Exhibit
No.

Description

23.1

Consent of
Deloitte LLP, independent auditors (with respect to Dowlais Group Limited).

99.1

Audited consolidated
financial statements of Dowlais Group Limited as of December 31, 2025 and 2024, and for each of the fiscal years ended December 31, 2025
and 2024.

99.2

Unaudited pro
forma condensed combined balance sheet as of December 31, 2025 and unaudited pro forma condensed combined statement of income for
the fiscal year ended December 31, 2025.

104

Cover Page
Interactive Data File (formatted in Inline XBRL).