{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-25-001691","form_type":"8-K/A","ticker":"FCCN","cik":"0001131903","company_name":"SPECTRAL CAPITAL Corp","filed_at":"2025-10-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.862432+00:00","generated_at":"2026-05-17T03:41:09.644817+00:00","sec_items":["9.01","2.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Spectral Capital files 42 Telecom audited FY2024: revenue $26.1M, net income $524k","bullets":["42 Telecom FY2024 total revenue $26.1M (up 38% from $18.9M in FY2023); net income $524k vs loss $690k.","Gross profit improved to $3.3M (12.6% margin) from $1.8M (9.3% margin) in FY2023.","Related-party revenue surged to $9.5M (36% of total) from $2.0M in FY2023.","As of Dec 31, 2024: total assets $5.0M, total liabilities $3.7M, stockholders' equity $1.3M."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-25-001691","json":"https://secwatch.observer/filing/0001096906-25-001691.json","markdown":"https://secwatch.observer/filing/0001096906-25-001691.md","text":"https://secwatch.observer/filing/0001096906-25-001691.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/fccn-20250801_8kz.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:41:09.644817+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"271f7c3b24ed71af0b511e2bfcf748e0e7de7c38","claim":"SPECTRAL CAPITAL Corp completed an acquisition involving 42 Telecom, Ltd..","evidence_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001193125-26-251540","ticker":"CYH","company_name":"COMMUNITY HEALTH SYSTEMS INC","filed_at":"2026-06-01T20:30:16+00:00","headline":"Community Health Systems closes sale of four Arkansas hospitals for $110M cash to Freeman Health System","event_type":"m_and_a","sec_items":["2.01","9.01","8.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251540","json":"https://secwatch.observer/filing/0001193125-26-251540.json","markdown":"https://secwatch.observer/filing/0001193125-26-251540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108109/000119312526251540/0001193125-26-251540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108109/000119312526251540/cyh-20260601.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"the closing of the Transaction, after giving effect to estimated working capital, the assumption of finance leases by the Purchaser and before certain transaction expenses, was $110 million in cash (subject to a post-closing working capital adjustment). The foregoing summary of the Transaction and the terms and conditions of the Purchase Agreement is subject to, and","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1108109/000119312526251540/0001193125-26-251540-index.htm"}},{"accession":"0001437749-26-015616","ticker":"GTN","company_name":"GRAY MEDIA, INC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Gray Media closes $171M station acquisition from Allen Media Group","event_type":"m_and_a","sec_items":["2.01","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-015616","json":"https://secwatch.observer/filing/0001437749-26-015616.json","markdown":"https://secwatch.observer/filing/0001437749-26-015616.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/gtn20260505c_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"On May 1, 2026, the Company acquired the assets of WAAY (ABC) in Huntsville, Alabama, WSIL (ABC) in Paducah, Kentucky, Cape Girardeau, Missouri, and Harrisburg, Illinois, WEVV (CBS/FOX) in Evansville, Indiana, WFFT (FOX) in Ft. Wayne, Indiana, WCOV (FOX) and WIYE (IND) in Montgomery, Alabama, KADN (FOX) and KLAF (NBC) in Lafayette, Louisiana, and WREX (NBC) in Rockford, Illinois (collectively, together with the Allen 3, the “Allen Media Stations”) from AMG for a purchase price of $115 million plus working capital adjustments, which was funded using the Company’s available cash on hand.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm"}},{"accession":"0001437749-26-015661","ticker":"BWEN","company_name":"BROADWIND, INC.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Broadwind exits wind market; pro forma 2025 revenue drops to $60.8M, net loss $9.95M","event_type":"m_and_a","sec_items":["2.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-015661","json":"https://secwatch.observer/filing/0001437749-26-015661.json","markdown":"https://secwatch.observer/filing/0001437749-26-015661.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1120370/000143774926015661/0001437749-26-015661-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1120370/000143774926015661/bwen20260506_8ka.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"On April 30, 2026, (the “Closing Date”) Broadwind Heavy Fabrications, Inc. (the “Seller”), a wholly owned subsidiary of Broadwind, Inc. (the “Company”), entered into a Purchase and Sale Agreement (the “Purchase Agreement”) with Freeman Enclosure Systems, LLC, (the “Buyer”), a wholly-owned subsidiary of IES Holdings, Inc., pursuant to which the Seller sold the real property and certain assets contained therein which comprise the Seller’s production facility located in Abilene, Texas (the “Facility”), including equipment, machinery, other personal property, specified service contracts, and permits (collectively, the “Purchased Assets”), to the Buyer for an aggregate purchase price of up to $19,500,000.00 in cash, subject to certain purchase price adjustments, (the “Transaction”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1120370/000143774926015661/0001437749-26-015661-index.htm"}},{"accession":"0001914496-26-000076","ticker":null,"company_name":"Sculptor Diversified Real Estate Income Trust, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Sculptor Diversified Real Estate acquires JW Marriott Marco Island for $835M via $690M loan, $87M equity","event_type":"m_and_a","sec_items":["1.01","2.01","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001914496-26-000076","json":"https://secwatch.observer/filing/0001914496-26-000076.json","markdown":"https://secwatch.observer/filing/0001914496-26-000076.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/0001914496-26-000076-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/sreit-20260501.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"in 1982 and renovated in 2016) and the Lanai Tower (built in 2019). The MIH JV acquired a fee simple interest in the Property. The aggregate purchase price for the Property was $835.0 million. The acquisition was funded with $690 million of proceeds from the Loan (defined below) and the remainder from equity contributions from the members of the MIH JV (approximately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/0001914496-26-000076-index.htm"}},{"accession":"0001911066-26-000062","ticker":null,"company_name":"Nuveen Churchill Private Capital Income Fund","filed_at":"2026-05-06T23:59:59+00:00","headline":"Nuveen Churchill Private Capital Income Fund completes acquisition of BDC V assets for $347M","event_type":"m_and_a","sec_items":["2.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001911066-26-000062","json":"https://secwatch.observer/filing/0001911066-26-000062.json","markdown":"https://secwatch.observer/filing/0001911066-26-000062.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1911066/000191106626000062/0001911066-26-000062-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1911066/000191106626000062/ncpif-20260501.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"on the BDC V Board. Pursuant to the Purchase Agreement, at the Effective Time (as defined in the Purchase Agreement), the Fund delivered to BDC V an aggregate purchase price of $346,954,197 (the “Purchase Price”), equal to the net asset value of BDC V as of April 29, 2026, at which time BDC V sold, transferred, assigned and conveyed to the Fund substantially all of","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1911066/000191106626000062/0001911066-26-000062-index.htm"}},{"accession":"0001493152-26-021267","ticker":"LEEEF","company_name":"Leef Brands Inc.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Leef Brands completes acquisition of Standard Holdings; issues 12.6M shares and $10K cash","event_type":"m_and_a","sec_items":["2.01","3.02","8.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021267","json":"https://secwatch.observer/filing/0001493152-26-021267.json","markdown":"https://secwatch.observer/filing/0001493152-26-021267.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1711141/000149315226021267/0001493152-26-021267-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1711141/000149315226021267/form8-k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"the Introductory Note of this Current Report on Form 8-K is incorporated by reference in this Item 2.01. As\nconsideration for the Merger, the Company (a) issued an aggregate of 12,592,960 shares of the Company’s common shares, no par value\n(“Merger Shares”), to the holders of SHI’s senior preferred stock and (b) paid an aggregate of $10,000.00 in cash to\nthe","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1711141/000149315226021267/0001493152-26-021267-index.htm"}},{"accession":"0001493152-26-021306","ticker":"OTLC","company_name":"Oncotelic Therapeutics, Inc.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Oncotelic completes merger transferring patent portfolio to Lunai for $20M Series B Preferred stock","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021306","json":"https://secwatch.observer/filing/0001493152-26-021306.json","markdown":"https://secwatch.observer/filing/0001493152-26-021306.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/908259/000149315226021306/0001493152-26-021306-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/908259/000149315226021306/form8-k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"greement and Plan of Merger (the “Merger Agreement”) with Lunai Bioworks, Inc., a Delaware corporation (“Lunai”),\nLunai Bioworks IP, Inc., a Delaware corporation and a wholly owned subsidiary of Lunai (“Merger Sub”), Neurobridge IP Holdings","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/908259/000149315226021306/0001493152-26-021306-index.htm"}},{"accession":"0001299709-26-000038","ticker":"AX","company_name":"Axos Financial, Inc.","filed_at":"2026-05-04T23:59:59+00:00","headline":"Axos Financial completes $2.3B deposit acquisition from Jenius Bank (SMBC)","event_type":"m_and_a","sec_items":["2.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001299709-26-000038","json":"https://secwatch.observer/filing/0001299709-26-000038.json","markdown":"https://secwatch.observer/filing/0001299709-26-000038.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1299709/000129970926000038/0001299709-26-000038-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1299709/000129970926000038/ax-20260502.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Spectral completed the acquisition of 100% of the issued and outstanding share capital of 42 Telecom in exchange for the issuance of 8,000,000 shares of common stock of Spectral and the placement of an additional 8,000,000 shares into escrow","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625001691/0001096906-25-001691-index.htm","comparable_excerpt":"On May 2, 2026, Axos Bank (the “Bank”), a subsidiary of Axos Financial, Inc. (the “Company”), completed its previously announced acquisition of all of the United States consumer deposits of Jenius Bank, a digital banking business of SMBC MANUBANK (“SMBC”), pursuant to the terms of the Purchase and Assumption Agreement, dated February 12, 2026","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1299709/000129970926000038/0001299709-26-000038-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}