{"filings":[{"id":724476,"accession_number":"0001193125-26-245567","cik":2118032,"company_name":"Research Alliance Corp III","ticker":"RACC","form_type":"8-K","filed_at":"2026-05-28T21:26:58+00:00","items":["8.01","9.01"],"status":"ready","headline":"Research Alliance III completes $75M IPO and $2.75M private placement on May 21, 2026","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Sold 7.5M Class A shares at $10.00 each for $75M gross proceeds; $75M deposited into trust.","Sponsor purchased 275K private placement shares at $10.00 each, raising $2.75M.","Audited balance sheet shows $76.3M total assets, $2.3M liabilities, and $(1.09M) shareholders' deficit.","SPAC must complete a business combination within 24 months from the IPO closing.","Working capital of $1.16M; no operating revenues until combination."],"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":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":null,"market_cap_bucket":null,"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":581599,"accession_number":"0001193125-26-234382","cik":2118032,"company_name":"Research Alliance Corp III","ticker":"RACC","form_type":"8-K","filed_at":"2026-05-21T20:01:14+00:00","items":["1.01","3.02","5.02","5.03","8.01","9.01"],"status":"ready","headline":"Research Alliance Corp III prices $75M IPO; shares start trading May 20","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Priced 7,500,000 Class A ordinary shares at $10.00 each for gross proceeds of $75M.","Private placement of 275,000 Class A shares to sponsor at $10.00; total $2.75M added to trust.","Net proceeds of $75M deposited into trust with Continental Stock Transfer & Trust Co.","Michael F. MacLean and Timothy J. Miller appointed to board; each received 39,130 Class B shares.","SPAC will focus on healthcare or healthcare-related businesses for initial business combination."],"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":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":null,"market_cap_bucket":null,"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}