CitroTech Inc. and BoltRock Holdings completed a stock exchange transaction involving the issuance of 103,558 Series C Convertible Preferred Stock shares in exchange for 302,526 Series A Preferred Stock shares, structured as a tax-free recapitalization under IRC Section 368(a)(1)(E). The transaction represents a capital restructuring between the two entities with potential implications for CitroTech's ownership structure and equity composition.