{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-018207","form_type":"8-K","ticker":"IACO","cik":"0002091176","company_name":"Idea Acquisition Corp.","filed_at":"2026-02-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.240370+00:00","generated_at":"2026-05-16T01:34:44.260287+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Idea Acquisition Corp. completes IPO of 35M units at $10, raising $350M in trust","bullets":["IPO of 35,000,000 units at $10.00 each for gross proceeds of $350,000,000.","Private placement of 6,000,000 warrants at $1.50 each to Sponsor and underwriters raises $9,000,000.","Total $350,000,000 placed in trust account; company has 24 months to complete business combination.","Balance sheet shows $350M trust cash, $15M liabilities (incl. $14M deferred underwriting fee), and shareholder deficit of $15M."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-018207","json":"https://secwatch.observer/filing/0001104659-26-018207.json","markdown":"https://secwatch.observer/filing/0001104659-26-018207.md","text":"https://secwatch.observer/filing/0001104659-26-018207.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2091176/000110465926018207/0001104659-26-018207-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2091176/000110465926018207/tm266523d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T01:34:44.260287+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"}