{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-120349","form_type":"8-K","ticker":null,"cik":"0001855555","company_name":"ACCRETION ACQUISITION CORP.","filed_at":"2023-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.124072+00:00","generated_at":"2026-06-07T22:52:12.293505+00:00","sec_items":["1.01","2.03","7.01","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Accretion Acquisition terminates LOI with New Era Helium; extends deadline to Dec 25, 2023","bullets":["Abandoned non-binding LOI with New Era Helium Corp. for a business combination; will continue pursuing other targets.","Board extended business combination deadline from Nov 25 to Dec 25, 2023 via one-month extension.","Issued $80,000 unsecured promissory note to sponsor to fund the trust extension.","Issued $200,000 unsecured working capital note to sponsor; both notes are zero-interest, due at closing or liquidation."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-120349","json":"https://secwatch.observer/filing/0001104659-23-120349.json","markdown":"https://secwatch.observer/filing/0001104659-23-120349.md","text":"https://secwatch.observer/filing/0001104659-23-120349.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1855555/000110465923120349/0001104659-23-120349-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1855555/000110465923120349/tm2331247d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:52:12.293505+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":"73794e82edd9316fa12c96a54d2269c1fe67f366","claim":"ACCRETION ACQUISITION CORP. incurred loan of $80,000 with Accretion Acquisition Sponsor, LLC at no interest maturing upon the earlier of (a) the liquidation of the Company and (b) the closing date on which the Company consummates a merger, capital stock exchange, asset acquisi.","evidence_excerpt":"On November 17, 2023, Accretion Acquisition Corp. (the \"Company\") issued (i) an unsecured promissory note (the \"Extension Note\") to Accretion Acquisition Sponsor, LLC (the \"Sponsor\") in the principal amount of $80,000 in connection with the Extension (as defined below) and (ii) an unsecured promissory note (the \"Working Capital Note\" and together with the Extension Note, the \"Notes) to the Sponsor in the principal amount of $200,000 for working capital purposes.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1855555/000110465923120349/0001104659-23-120349-index.htm","confidence":0.99,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$80,000"},{"label":"Counterparty","value":"Accretion Acquisition Sponsor, LLC"},{"label":"Rate","value":"no interest"},{"label":"Maturity","value":"upon the earlier of (a) the liquidation of the Company and (b) the closing date on which the Company consummates a merger, capital stock exchange, asset acquisi"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}