{"filings":[{"id":112239,"accession_number":"0001213900-26-019870","cik":2042292,"company_name":"BTC Development Corp.","ticker":"BDCI","form_type":"8-K","filed_at":"2026-02-24T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"BTC Development Corp. provides 2025 PFIC annual statement for QEF election","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["PFIC ordinary earnings per share for 2025: $0.0010364990; no net capital gains.","No cash or property distributions during the fiscal year ended December 31, 2025.","Statement enables U.S. shareholders to make a Qualified Electing Fund election under IRC Section 1295.","Company may be classified as a passive foreign investment company for U.S. tax purposes."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":348860000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":128815,"accession_number":"0001213900-25-097023","cik":2042292,"company_name":"BTC Development Corp.","ticker":"BDCI","form_type":"8-K","filed_at":"2025-10-07T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"BTC Development Corp. closes $253M SPAC IPO, placing full proceeds in trust","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Sold 25,300,000 units at $10.00 each including full over-allotment; gross proceeds $253 million.","Simultaneous private placement of 760,000 units at $10.00 per unit raised $7.6 million from sponsors and underwriters.","$253 million placed in trust account with Continental Stock Transfer & Trust; $2.67 million cash outside trust for working capital.","Company has 24 months (or 27 if definitive agreement signed) to complete a business combination.","Shareholders' deficit of $8.56 million; 25.3M public shares subject to possible redemption at $10.00 per share."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":348860000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":128814,"accession_number":"0001213900-25-096131","cik":2042292,"company_name":"BTC Development Corp.","ticker":"BDCI","form_type":"8-K","filed_at":"2025-10-03T23:59:59+00:00","items":["1.01","3.02","3.03","5.03","5.02","8.01","9.01"],"status":"ready","headline":"BTC Development Corp. closes $253M IPO with full over-allotment, appoints board","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Gross proceeds of $253M from IPO (25.3M units at $10) and $7.6M from private placement placed in trust.","Units consist of 1 Class A ordinary share and 1/4 warrant exercisable at $11.50; listed on Nasdaq as BDCIU.","Board appointed: Betsy Cohen (Chair), Bracebridge Young (CEO), Jonathan Kirkwood (Vice-Chair), plus 3 others.","SPAC will target bitcoin ecosystem and companies integrating bitcoin into their capital structures."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":348860000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}