{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-03T07:30:00.114127+00:00","company":{"ticker":"IBAC","cik":1998781,"company_name":"IB Acquisition Corp."},"pagination":{"limit":100,"returned":8,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","facts":[{"fact_type":"governance_change","fact_key":"5f28c74981cea368caa8b34318c7b24b00bffc8e","cik":1998781,"ticker":"IBAC","company_name":"IB Acquisition Corp.","filed_at":"2026-03-27T23:59:59+00:00","payload":{"change_type":"charter_amendment","effective_date":"2026-03-25","item_codes_triggered":["5.03"],"summary_text":"Extended the deadline to consummate a business combination from March 28, 2026 to September 28, 2026, and revised related redemption and liquidation provisions."},"claim":"IB Acquisition Corp.: Extended the deadline to consummate a business combination from March 28, 2026 to September 28, 2026, and revised related redemption and liquidation provisions (effective 2026-03-25).","evidence_excerpt":"the Company adopted a Second Amendment to its Amended and Restated Articles of Incorporation (the “Extension Amendment”). The Extension Amendment, among other things, (i) extends the date by which the Company must consummate its initial business combination to September 28, 2026 or such later date as may be approved by the Company’s stockholders in accordance with its amended and restated articles of incorporation","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-26-013210","anchor_url":"https://secwatch.observer/filing/0001493152-26-013210#claim-5f28c74981cea368caa8b34318c7b24b00bffc8e","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm"},{"fact_type":"material_agreement","fact_key":"22311f31e9ff342c129b1a3385d4907061a18f18","cik":1998781,"ticker":"IBAC","company_name":"IB Acquisition Corp.","filed_at":"2026-03-27T23:59:59+00:00","payload":{"action":"amendment","agreement_name":"Trust Amendment","agreement_type":"other","counterparty":"Continental Stock Transfer & Trust Company","effective_date":"2026-03-25","item_codes_triggered":["1.01"],"value_text":null},"claim":"IB Acquisition Corp. amended Trust Amendment with Continental Stock Transfer & Trust Company (effective 2026-03-25).","evidence_excerpt":"IB Acquisition Corp. (the “Company”) entered into Amendment No. 2 (the “Trust Amendment”) to the Investment Management Trust Agreement, dated as of March 25, 2024, with Continental Stock Transfer & Trust Company, as trustee (the “Trustee”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-26-013210","anchor_url":"https://secwatch.observer/filing/0001493152-26-013210#claim-22311f31e9ff342c129b1a3385d4907061a18f18","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm"},{"fact_type":"material_agreement","fact_key":"751ee46c0a8eca3f028de6da1ed0ad1670bfa884","cik":1998781,"ticker":"IBAC","company_name":"IB Acquisition Corp.","filed_at":"2026-03-16T23:59:59+00:00","payload":{"action":"entry","agreement_name":"Business Combination Agreement","agreement_type":"merger","counterparty":"GNQ Insilico Inc.","effective_date":"2026-03-16","item_codes_triggered":["1.01"],"value_text":"Arrangement Consideration equal to US$500,000,000 plus any amount paid under the Revenue Earnout or"},"claim":"IB Acquisition Corp. entered into Business Combination Agreement with GNQ Insilico Inc. valued at Arrangement Consideration equal to US$500,000,000 plus any amount paid under the Revenue Earnout or (effective 2026-03-16).","evidence_excerpt":"On March 16, 2026, IB Acquisition Corp., a Nevada corporation (“ IB Acquisition ”), and GNQ Insilico Inc., a corporation formed under the federal laws of Canada (“ GNQ ”), entered into a Business Combination Agreement (the “ BCA ”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-26-010261","anchor_url":"https://secwatch.observer/filing/0001493152-26-010261#claim-751ee46c0a8eca3f028de6da1ed0ad1670bfa884","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226010261/0001493152-26-010261-index.htm"},{"fact_type":"governance_change","fact_key":"7732e613d1f5fb367d669079eac4fbfea2f51215","cik":1998781,"ticker":"IBAC","company_name":"IB Acquisition Corp.","filed_at":"2025-09-24T23:59:59+00:00","payload":{"change_type":"charter_amendment","effective_date":"2025-09-22","item_codes_triggered":["5.03"],"summary_text":"Amended articles of incorporation to extend deadline for business combination from September 28, 2025 to March 28, 2026 and modify related provisions."},"claim":"IB Acquisition Corp.: Amended articles of incorporation to extend deadline for business combination from September 28, 2025 to March 28, 2026 and modify related provisions (effective 2025-09-22).","evidence_excerpt":"The Extension Amendment, among other things, (i) extends the date by which the Company must consummate its initial business combination to March 28, 2026 or such later date as may be approved by the Company’s stockholders in accordance with its amended and restated articles of incorporation;","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-25-014810","anchor_url":"https://secwatch.observer/filing/0001493152-25-014810#claim-7732e613d1f5fb367d669079eac4fbfea2f51215","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315225014810/0001493152-25-014810-index.htm"},{"fact_type":"auditor_change","fact_key":"bd53b7cd2d6c44b010dcb2b5c89ef2ddc279684e","cik":1998781,"ticker":"IBAC","company_name":"IB Acquisition Corp.","filed_at":"2024-05-13T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"MaloneBailey 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LLP","disagreement_text":null,"effective_date":"2024-04-22","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"MaloneBailey LLP"},"claim":"IB Acquisition Corp. dismissed UHY LLP as its auditor.","evidence_excerpt":"the Company dismissed UHY LLP (\"UHY\") as its independent registered public accounting firm, effective as of such date","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-24-018711","anchor_url":"https://secwatch.observer/filing/0001493152-24-018711#claim-063414480cd28e008a1fdb37c056a8b7a9e2471f","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315224018711/0001493152-24-018711-index.htm"},{"fact_type":"auditor_change","fact_key":"aec390a85741da353ea651e55d2fd917cd2a9921","cik":1998781,"ticker":"IBAC","company_name":"IB Acquisition Corp.","filed_at":"2024-04-26T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"MaloneBailey LLP","disagreement_text":null,"effective_date":"2024-04-24","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"IB Acquisition Corp. engaged MaloneBailey LLP as its auditor.","evidence_excerpt":"On April 24, 2024, the Audit Committee appointed of MaloneBailey LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm for the fiscal year ended September 30, 2024.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-24-016508","anchor_url":"https://secwatch.observer/filing/0001493152-24-016508#claim-aec390a85741da353ea651e55d2fd917cd2a9921","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315224016508/0001493152-24-016508-index.htm"},{"fact_type":"auditor_change","fact_key":"ee3f87339cd1eddb9e89a0511330830c9c9bbd54","cik":1998781,"ticker":"IBAC","company_name":"IB Acquisition Corp.","filed_at":"2024-04-26T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"UHY LLP","disagreement_text":null,"effective_date":"2024-04-22","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"MaloneBailey LLP"},"claim":"IB Acquisition Corp. dismissed UHY LLP as its auditor.","evidence_excerpt":"On April 22, 2024, after approval of the Audit Committee of the Board of Directors (the “Audit Committee”) of IB Acquisition Corp. (the “Company”), the Company dismissed UHY LLP (“UHY”) as its independent registered public accounting firm, effective as of such date.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-24-016508","anchor_url":"https://secwatch.observer/filing/0001493152-24-016508#claim-ee3f87339cd1eddb9e89a0511330830c9c9bbd54","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315224016508/0001493152-24-016508-index.htm"}]}