{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-005418","form_type":"8-K","ticker":"AACB","cik":"0002034334","company_name":"Artius II Acquisition Inc.","filed_at":"2025-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.844108+00:00","generated_at":"2026-05-26T07:27:38.146333+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Artius II Acquisition Inc. closes $220M IPO, trust funded, auditor flags going concern","bullets":["IPO of 22M units at $10/unit, gross $220M; overallotment partially exercised for 2M units.","Private placement of 175K units to sponsor at $10/unit, gross $1.75M; $220M placed in trust.","Sponsor surrendered 250K Class B shares for no consideration due to over-allotment exercise.","Audit report includes going concern uncertainty due to insufficient working capital for one year.","Trust funds held in cash at JPMorgan Chase; trustee is Continental Stock Transfer & Trust."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-005418","json":"https://secwatch.observer/filing/0001140361-25-005418.json","markdown":"https://secwatch.observer/filing/0001140361-25-005418.md","text":"https://secwatch.observer/filing/0001140361-25-005418.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2034334/000114036125005418/0001140361-25-005418-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2034334/000114036125005418/ef20043975_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T07:27:38.146333+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"}