UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
6-K
REPORT
OF FOREIGN PRIVATE ISSUER
PURSUANT
TO RULE 13a-16 OR 15d-16
UNDER
THE SECURITIES EXCHANGE ACT OF 1934
For
the month of January 2026
Commission
File Number: 001-42724
Rich
Sparkle Holdings Limited
(Registrant’s
Name)
Portion
2, 12th Floor, The Center,
99 Queen’s Road Central,
Hong Kong
(Address
of Principal Executive Offices)
Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:
Form
20-F ☒ Form 40-F ☐
When
used in this Form 6-K, unless otherwise indicated, the terms “the Company,” “Rich Sparkle,” “we,”
“us” and “our” refer to Rich Sparkle Holdings Limited and its subsidiaries.
Information
Contained in this Form 6-K Report
APPLICATION
OF HOME COUNTRY PRACTICE RULES
This
current report on Form 6-K is being filed to disclose the Company has now elected to rely on the home country rule exemption under Nasdaq
Listing Rule 5615(a)(3) with respect to the following matters.
As
a company incorporated in the British Virgin Islands that is listed on Nasdaq Capital Market (“Nasdaq”), the Company is subject
to Nasdaq corporate governance listing standards. Under Nasdaq rules, a foreign private issuer may, in general, follow its home country
corporate governance practices in lieu of some of the Nasdaq corporate governance requirements. Pursuant to the home country rule exemption
set forth under Nasdaq Listing Rule 5615(a)(3)(A), which provides (with certain exceptions not relevant to the conclusions expressed
herein) that a Foreign Private Issuer may follow its home country practice in lieu of the requirements of the Nasdaq Marketplace Rule
5600 Series, we elected to be exempt from the requirements as follows:
| (i) | Nasdaq
Marketplace Rule 5635(a) which sets forth the circumstances under which shareholder approval is required prior to an issuance of securities
of the Company in connection with the acquisition of the stock or assets of another company; |
| (ii) | Nasdaq
Marketplace Rule 5635(b) which sets forth the circumstances under which shareholder approval is required prior to an issuance of securities
of the Company that will result in a change of control of the company; |
| (iii) | Nasdaq
Marketplace Rule 5635(c) which sets forth the circumstances under which shareholder approval is required prior to an issuance of securities
of the Company in connection with equity-based compensation of officers, directors, employees or consultants; and |
| (iv) | Nasdaq
Marketplace Rule 5635(d) which sets forth the circumstances under which shareholder approval is required prior to an issuance of securities,
other than in a public offering, equal to 20% or more of the voting power outstanding at a price that is less than the minimum price
defined therein. |
Except
for the foregoing, there is no significant difference between our corporate governance practices and what the Nasdaq requires of domestic
U.S. companies.
SIGNATURES
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, thereunto duly authorized.
| |
Rich Sparkle
Holdings Limited |
| |
|
|
| Date: January
9, 2026 |
By: |
/s/
Ka Wo, NG |
| |
Name: |
Ka Wo, NG |
| |
Title: |
Director and Chairman of
the Board |