{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-085163","form_type":"8-K","ticker":"ATCH","cik":"0001963088","company_name":"AtlasClear Holdings, Inc.","filed_at":"2024-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.284519+00:00","generated_at":"2026-05-31T13:31:38.008241+00:00","sec_items":["1.01","3.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"AtlasClear enters $10M ELOC agreement with Tau Investment Partners","bullets":["Agreement allows AtlasClear to sell up to $10M of common stock to Tau over 24 months.","Purchase price at 97% of lowest 3-day VWAP; advance limit based on 50% of 30-day avg volume.","Commitment fee of 1.25% of $10M commitment payable in shares at closing price.","Company must file resale registration statement for at least 10M shares before advances begin.","Each advance is conditional upon effectiveness of a registration statement for Tau resales."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-085163","json":"https://secwatch.observer/filing/0001104659-24-085163.json","markdown":"https://secwatch.observer/filing/0001104659-24-085163.md","text":"https://secwatch.observer/filing/0001104659-24-085163.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1963088/000110465924085163/0001104659-24-085163-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1963088/000110465924085163/tm2420738d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:31:38.008241+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}