{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-112581","form_type":"8-K","ticker":"EPSN","cik":"0001726126","company_name":"Epsilon Energy Ltd.","filed_at":"2025-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.263590+00:00","generated_at":"2026-05-16T19:53:04.237262+00:00","sec_items":["1.01","2.01","3.02","5.02","5.07","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Epsilon closes Peak acquisition; issues 5.68M shares, expands credit line to $80M","bullets":["Issued 5,681,489 common shares to Peak Companies shareholders at closing.","Additional contingent consideration: up to 2.5M shares or $6.5M cash based on regulatory approvals.","Credit facility increased to $80M, with $50.5M drawn to repay Peak debt.","Board appointed Jack Vaughn and Bryan Lawrence as directors.","Sixteen former Peak employees joined Epsilon Energy USA."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-112581","json":"https://secwatch.observer/filing/0001104659-25-112581.json","markdown":"https://secwatch.observer/filing/0001104659-25-112581.md","text":"https://secwatch.observer/filing/0001104659-25-112581.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/epsn-20251112x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T19:53:04.237262+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":"2d93d45ce25f870c8f9fe204aba1d933295e8776","claim":"Epsilon Energy Ltd. completed an acquisition involving Yorktown Energy Partners XI, L.P. for issuance of 90,117 Common Shares (closed 2025-11-14).","evidence_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”). The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares. Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","confidence":0.9},{"claim_id":"96c09a3dbf366b4f67ab27b867bd5c5361c14b5f","claim":"Epsilon Energy Ltd. completed an acquisition involving Peak Exploration & Production, LLC for issuance of 5,591,372 of the Company’s common shares (closed 2025-11-14).","evidence_excerpt":"Closing Date, the Company consummated the transactions contemplated by the Purchase Agreements. The purchase price for the Peak E&P Interests paid at closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”). The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares. Following the","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001628280-26-032558","ticker":"APAD","company_name":"Enhanced Group Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Enhanced Group completes de-SPAC merger with Enhanced Ltd; redemptions of $201.7M","event_type":"m_and_a","sec_items":["1.01","2.01","5.06","3.02","9.01","4.01","3.01","3.03","5.01","5.02","5.03","5.05","7.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 5.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-032558","json":"https://secwatch.observer/filing/0001628280-26-032558.json","markdown":"https://secwatch.observer/filing/0001628280-26-032558.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/0001628280-26-032558-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/apadu-20260506.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"On May 7, 2026, as contemplated by the Business Combination Agreement and as described in the section titled “ The BCA Proposal ” beginning on pa ge 180 of the Proxy Statement/Prospectus, the Company, Enhanced and Merger Sub consummated the business combination contemplated by the Business Combination Agreement, whereby: • Merger Sub merged with and into Enhanced (the “First Merger”), with Enhanced surviving the merger as a wholly owned subsidiary of the Company;","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/0001628280-26-032558-index.htm"}},{"accession":"0001140361-26-018716","ticker":"GYRE","company_name":"GYRE THERAPEUTICS, INC.","filed_at":"2026-05-04T23:59:59+00:00","headline":"Gyre Therapeutics completes $300M all-stock acquisition of Cullgen; appoints Ying Luo as CEO","event_type":"m_and_a","sec_items":["2.01","5.03","1.01","3.02","3.03","5.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 5.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-018716","json":"https://secwatch.observer/filing/0001140361-26-018716.json","markdown":"https://secwatch.observer/filing/0001140361-26-018716.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1124105/000114036126018716/0001140361-26-018716-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1124105/000114036126018716/ef20072211_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"Revenue Code of 1986, as\n amended. Under the terms of the Merger Agreement, the Company acquired Cullgen in an all-stock transaction that valued Cullgen at\n approximately $300 million. At the effective time of the Merger (the “Effective Time”), each then outstanding share of Cullgen capital stock (the “Cullgen Capital Stock”), excluding shares of Cullgen","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1124105/000114036126018716/0001140361-26-018716-index.htm"}},{"accession":"0001437749-26-012942","ticker":"LSF","company_name":"Laird Superfood, Inc.","filed_at":"2026-04-21T23:59:59+00:00","headline":"Laird Superfood acquires Terrasoul for $48M cash plus $5M earnout; Nexus invests $60M in preferred stock","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","5.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 5.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-012942","json":"https://secwatch.observer/filing/0001437749-26-012942.json","markdown":"https://secwatch.observer/filing/0001437749-26-012942.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1650696/000143774926012942/0001437749-26-012942-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1650696/000143774926012942/lsf20260421_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"Interests (as defined in the Terrasoul Acquisition Agreement) which constitute all of the issued and outstanding equity interests of Terrasoul, for a purchase price of (i) $48.0 million in cash, subject to customary purchase price adjustments, including adjustments for working capital, cash, debt and transaction expenses and (ii) potential earnout consideration","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1650696/000143774926012942/0001437749-26-012942-index.htm"}},{"accession":"0001104659-26-039924","ticker":"VREOF","company_name":"Vireo Growth Inc.","filed_at":"2026-04-06T23:59:59+00:00","headline":"Vireo closes Eaze acquisition for $47M in stock; CEO awarded performance-based RSUs up to 3.5% diluted","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","5.02","7.01","8.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 5.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-039924","json":"https://secwatch.observer/filing/0001104659-26-039924.json","markdown":"https://secwatch.observer/filing/0001104659-26-039924.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1771706/000110465926039924/0001104659-26-039924-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1771706/000110465926039924/tm2611166d1_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"adjustment with respect to certain of the estimated items included\nin the Estimated Closing Merger Consideration. In general, the Estimated Closing Merger Consideration\nis US$47,040,000 in base consideration (the “Base Consideration”), adjusted for certain items as described in the definition\nof Estimated Closing Merger Consideration in the Merger Agreement,","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1771706/000110465926039924/0001104659-26-039924-index.htm"}},{"accession":"0001493152-26-015249","ticker":"BRR","company_name":"ProCap Financial, Inc.","filed_at":"2026-04-06T23:59:59+00:00","headline":"ProCap Financial completes acquisition of CFO Silvia; $30B assets, Noor named CTO","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","5.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 5.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-015249","json":"https://secwatch.observer/filing/0001493152-26-015249.json","markdown":"https://secwatch.observer/filing/0001493152-26-015249.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2076163/000149315226015249/0001493152-26-015249-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2076163/000149315226015249/form8-k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"On April 6, 2026 (the “Closing Date”), ProCap Financial, Inc., a Delaware corporation (the “Company”), completed its previously announced acquisition of CFO Silvia, Inc, a Delaware corporation (“CFO Silvia”), pursuant to the Agreement and Plan of Merger, dated as of February 9, 2026","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2076163/000149315226015249/0001493152-26-015249-index.htm"}},{"accession":"0001104659-26-057182","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Suncrete acquires Nelson Bros. Ready Mix for $42.3M cash + stock; earnout up to $18M","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","7.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057182","json":"https://secwatch.observer/filing/0001104659-26-057182.json","markdown":"https://secwatch.observer/filing/0001104659-26-057182.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/0001104659-26-057182-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/tm2613866d1_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"Mr. Owens, Ms. Owens and JAO, the “Sellers”),\nand Jacob Owens in his capacity as representative of the Sellers. The aggregate consideration\nfor the Acquisition consisted of (i) 1,296,456 shares of Class A Common Stock, par value $0.0001 per share, of the Company (“Class\nA Common Stock”) issued to the Sellers (the “Stock Consideration”) and (ii) a $42.3 million net","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/0001104659-26-057182-index.htm"}},{"accession":"0001193125-26-197835","ticker":"BKKT","company_name":"Bakkt, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"Bakkt completes acquisition of DTR; issues ~11.3M shares to sellers including CEO","event_type":"m_and_a","sec_items":["2.01","1.01","3.02","5.01","7.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-197835","json":"https://secwatch.observer/filing/0001193125-26-197835.json","markdown":"https://secwatch.observer/filing/0001193125-26-197835.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1820302/000119312526197835/0001193125-26-197835-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1820302/000119312526197835/d233784d8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"Purchase Agreement) for purposes of consummating the acquisition of DTR at Closing. At the closing of the acquisition of DTR (the “Closing”), the Company issued an aggregate of 11,316,775 shares (such shares, the “Consideration Shares”) of its Class A Common Stock, par value $0.0001 per share (the “Class A Common Stock”), comprised of (A) 31.5% of (i) the aggregate","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1820302/000119312526197835/0001193125-26-197835-index.htm"}},{"accession":"0001104659-26-050956","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-04-29T23:59:59+00:00","headline":"Suncrete completes acquisition of Hope Concrete (10 plants, 88 trucks) for $39.4M + equity","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 3.02, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-050956","json":"https://secwatch.observer/filing/0001104659-26-050956.json","markdown":"https://secwatch.observer/filing/0001104659-26-050956.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926050956/0001104659-26-050956-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926050956/tm2613031d1_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"closing was the issuance of 5,591,372 of the Company’s common shares (the “ Common Shares ”).  The purchase price for the Peak BLM interests paid at closing was the issuance of 90,117 Common Shares.  Following the Closing Date, up to 2,500,000 additional Common Shares or $6,500,000 in cash, is required to be issued or paid based on the timing of certain","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1726126/000110465925112581/0001104659-25-112581-index.htm","comparable_excerpt":"in its capacity as representative of the Sellers. After giving effect to the\ntransactions contemplated by the Purchase Agreement, the aggregate consideration consisted of (i) 220,007 shares (the “Mikytuck\nRollover Securities”) of Class A Common Stock, par value $0.0001 per share, of the Company (“Class A Common Stock”)\nissued to Mr. Mikytuck, (ii) 69,511","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926050956/0001104659-26-050956-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}